1.audit 审计 u#+p6%?k
2.attestation doCWJ
鉴证 LNp%]*h
3.credibility E0 nR Vg
可信赖程度 s$ONht
4.audit of financial statements 财务报表审计 &M)S~Hb^
5.agreed-upon procedures 执行商定程序 ZOFhX$I
6.high levels of assurance 高水平保证 ,RkL|'1l
7.compilation 编制 /S]W<8d
8.reliability 可靠性 ez2 gy"
9.relevance 相关性 `0r=ND5.
10.professional skepticism 职业谨慎 cx]O#b6B.
11.objectivity 客观性 dYg}qad5:
12. professional competence 专业胜任能力 a0"gt"qA
13.Senior/CPA-in-charge 项目经理 |~!
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14.audit engagement letter 业务约定书 '~-Lxvf'
15.recurring audit 连续审计 67I6]3[Z
16.the client 委托人 eQk ~YA]K
17.change CPA 更换注册会计师 vT<q zN
18.the existing CPA 现任注册会计师 CfMq?.4%E}
19.the successor CPA 后任注册会计师 K>k MKd1
20.the preceding CPA前任注册会计师 CI+dIv>
21.issue the audit report 出具审计报告 tQ7DdVdix
22.expert 专家 8s4y7%,|
23.the board of directors 董事会 Mk=;UBb$X
24.knowledge of the entity‘ s business 了解被审计单位情况 AgsMk
25.assess material misstatement risks评估重大错报风险 (K$K;f$"r
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 B|IQ/g?
27.a general knowledge of ————- 初步了解―――的情况 k'N `5M)
28.a more knowledge of—————— 进一步了解的情况 Fj9/@pe1
29.the prior year‘s working papers 以前年度工作底稿 WUid5e2
30.minutes of meeting 会议纪要 eSynw$F2N
31.business risks 经营风险 "y>\
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32.appropriateness 适当性 ]P TTI\n
33.accounting estimate 会计估计 -aiQp@^/J
34.management representations 管理层声明 n:?fv=9n
35.going concern assumption 持续经营假设 8Ek<J+&|I
36.audit plan 审计计划 ]JX0:'x^
37.significant audit areas 重点审计领域 ?Z @FxW
38.error 错误 ~U:{~z
39.fraud舞弊 BoB2q(
40.modified or additional procedures 修改或追加审计程序 (o
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41.misappropriation of assets 侵占资产 pRtxyL"y
42.transactions without substance 虚假交易 j.$#10*:
43.unusual pressures 异常压力 dbkccO}WB
44.the suspected noncompliance 涉嫌存在违法行为 $]CZ]EWts
45.materialiy 重要性 TB] %?L:
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 G7k0P-r,0
48.an acceptably low level 可接受水平 tb7Wr1$<
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 8T'=lTJ
50.misstatements or omissions 错报或漏报 AElx #`T
51.aggregate 总计 zCD?5*7
52.subsequent events 期后事项 a z
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53.adjust the financial statements 调整财务报表 Q5e ,[1
54.perform additional audit procedures 实施追加的审计程序 pN<wO1\9
55.audit risk 审计风险 d"+zDc;
56.detection risk 检查风险 eI?<*
57.inappropriate audit opinion 不适当的审计意见 .~V0>r~my
58.material misstatement 重大的错报 uROt h_/
59.tolerable misstatement 可容忍错报 rE"`q1b#
60.the acceptable level of detection risk 可接受的检查风险 c/ wzV
61.assessed level of material misstatement risk 重大错报风险的评估水平 C
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62.simall business 小规模企业 Q3#-q>;7
63.accounting system 会计系统 mt7}1s,i[
64.test of control 控制测试 TH2D ;uv
65.walk-through test 穿行测试 8WU
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66.communication 沟通 }N5>^y
67.flow chart 流程图 (veGztt
68.reperformance of internal control 重新执行 BVxg=7%St
69.audit evidence 审计证据 GZ\;M6{oh
70.substantive procedures 实质性程序 CG IcuHp
71.assertions 认定 wJJ4F$"b
72.esistence 存在 CzxU
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73.occurrence 发生 vm)&