1.audit 审计 TC/c5:)]
2.attestation Su,:f_If,
鉴证 {7goYzQsi%
3.credibility c$V5E
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可信赖程度 0i_:J
4.audit of financial statements 财务报表审计 b`-|7<s
5.agreed-upon procedures 执行商定程序 ZEI,9`t!
6.high levels of assurance 高水平保证 Ll|_Wd.K,
7.compilation 编制 ~I5hV}ZT
8.reliability 可靠性 W#<1504ip
9.relevance 相关性 r+Ki`HD%
10.professional skepticism 职业谨慎 `RnWh9
11.objectivity 客观性 @Iz]:@\cJ
12. professional competence 专业胜任能力 @M"gEeI9
13.Senior/CPA-in-charge 项目经理 t6nRg
14.audit engagement letter 业务约定书 z;S-Q,
15.recurring audit 连续审计 C*(
16.the client 委托人 pjFO0h_Y
17.change CPA 更换注册会计师 Y'|,vG
18.the existing CPA 现任注册会计师 EB*sd S
19.the successor CPA 后任注册会计师 ]Orx%8QS!
20.the preceding CPA前任注册会计师 \nZB@u;S
21.issue the audit report 出具审计报告 2DCQ5XewYe
22.expert 专家 qazA,|L!
23.the board of directors 董事会 /J#(8p
24.knowledge of the entity‘ s business 了解被审计单位情况 #; ?3kuq(
25.assess material misstatement risks评估重大错报风险 Lg7A[\c
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 b4_0XmL
27.a general knowledge of ————- 初步了解―――的情况 U0_^6zd_
28.a more knowledge of—————— 进一步了解的情况 3
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29.the prior year‘s working papers 以前年度工作底稿 z lr!
30.minutes of meeting 会议纪要 tON>wmN
31.business risks 经营风险 ls@]%pz.1d
32.appropriateness 适当性 p'
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33.accounting estimate 会计估计 +%W8Juu
34.management representations 管理层声明 |GnTRahV.
35.going concern assumption 持续经营假设 |HK:\)L%
36.audit plan 审计计划 _HUbE /
37.significant audit areas 重点审计领域 d<a|dwAeh
38.error 错误 C27:tyV
39.fraud舞弊 }sXTZX
40.modified or additional procedures 修改或追加审计程序 gN=.}$Kfu
41.misappropriation of assets 侵占资产 OjUPvR2 0
42.transactions without substance 虚假交易 q?(]
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43.unusual pressures 异常压力 3gi)QCsk
44.the suspected noncompliance 涉嫌存在违法行为 ~29p|X<
45.materialiy 重要性 >c,s}HJ
46.exceed the materiality level 超过重要性水平 y+(\:;y$7
47.approach the materiality level 接近重要性水平 Py)ZHML
48.an acceptably low level 可接受水平 >aVgI<
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 sasurR|;
50.misstatements or omissions 错报或漏报 "313eeIt%i
51.aggregate 总计 {6'Xz
52.subsequent events 期后事项 7{|QkTg C
53.adjust the financial statements 调整财务报表 7PY$=L48A
54.perform additional audit procedures 实施追加的审计程序 Vx_33";S\
55.audit risk 审计风险 [C "\]LiX
56.detection risk 检查风险 Y2
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57.inappropriate audit opinion 不适当的审计意见 bU!
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58.material misstatement 重大的错报 X$Vi=f vt
59.tolerable misstatement 可容忍错报 I_J&>}V'
60.the acceptable level of detection risk 可接受的检查风险 11=$]K>
61.assessed level of material misstatement risk 重大错报风险的评估水平 &~,4$&_
62.simall business 小规模企业 z]G|)16
63.accounting system 会计系统 g":[rXvId
64.test of control 控制测试 ~K;QdV=YX
65.walk-through test 穿行测试 n<ZPWlJ
66.communication 沟通 \fA{ sehdL
67.flow chart 流程图 |9I)YD
68.reperformance of internal control 重新执行 E#k{<LYI
69.audit evidence 审计证据 )%7P?^>
70.substantive procedures 实质性程序 "%-Vrb=:Y
71.assertions 认定 6CY&pbR
72.esistence 存在 `S
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