1.audit 审计 FFHq':v
2.attestation R.~[$G!
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3.credibility
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可信赖程度 )vp0X\3q`
4.audit of financial statements 财务报表审计 1!#85SMx
5.agreed-upon procedures 执行商定程序 @/2Kfr
6.high levels of assurance 高水平保证 gQ1obT"|
7.compilation 编制 K,b
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8.reliability 可靠性 jLVJ+mu
9.relevance 相关性 >I5:@6
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10.professional skepticism 职业谨慎 baxZ>KNi
11.objectivity 客观性 }X(&QZ7i`
12. professional competence 专业胜任能力 N8<J'7%
13.Senior/CPA-in-charge 项目经理 _;lw,;ftA
14.audit engagement letter 业务约定书 7)66e
15.recurring audit 连续审计 zWsr|= [
16.the client 委托人 DaQ"Df_X
17.change CPA 更换注册会计师 Q&9yrx.
18.the existing CPA 现任注册会计师 7|rH9Bc{U
19.the successor CPA 后任注册会计师 4aW@c<-r?
20.the preceding CPA前任注册会计师 m[hL
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21.issue the audit report 出具审计报告 9shfy4?k
22.expert 专家 *$f=`sj
23.the board of directors 董事会 Z\&f"z?L
24.knowledge of the entity‘ s business 了解被审计单位情况 6Q.S
25.assess material misstatement risks评估重大错报风险 *S$vSDJCW
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 7& M-^Ev
27.a general knowledge of ————- 初步了解―――的情况 hI[}
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28.a more knowledge of—————— 进一步了解的情况 PEMkx"h +
29.the prior year‘s working papers 以前年度工作底稿 ! 'zd(kv<
30.minutes of meeting 会议纪要 6j#JhcS+
31.business risks 经营风险 .*O*@)}Ud
32.appropriateness 适当性 @d75X Y Ku
33.accounting estimate 会计估计 }Zhe%M=}G
34.management representations 管理层声明 K$E3RB_F
35.going concern assumption 持续经营假设 "oP^2|${
36.audit plan 审计计划 k,h602(
37.significant audit areas 重点审计领域 3Ax'v|&Hg
38.error 错误 j=\h|^gA
39.fraud舞弊 @s5=6z]=H
40.modified or additional procedures 修改或追加审计程序 [&x9<f6
41.misappropriation of assets 侵占资产 ?h<4trYcv
42.transactions without substance 虚假交易 2q
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43.unusual pressures 异常压力 GP:<h@:798
44.the suspected noncompliance 涉嫌存在违法行为 2YD\KXDo
45.materialiy 重要性 {U4!sJSl1
46.exceed the materiality level 超过重要性水平 w.qtSW6M+
47.approach the materiality level 接近重要性水平 9A.RD`fg
48.an acceptably low level 可接受水平 SV7;B?e%Y
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 W!Tx%
50.misstatements or omissions 错报或漏报 qxL\
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51.aggregate 总计 Q|y }mC/
52.subsequent events 期后事项 #3uv^m LGa
53.adjust the financial statements 调整财务报表 QcegT/vO
54.perform additional audit procedures 实施追加的审计程序 uvys>]+
55.audit risk 审计风险 hlVye&;b8
56.detection risk 检查风险 | /.J{=E0K
57.inappropriate audit opinion 不适当的审计意见 $l.*;h *
58.material misstatement 重大的错报 ;vx5 =^7P
59.tolerable misstatement 可容忍错报 6[bopin
60.the acceptable level of detection risk 可接受的检查风险 JWVV?~1
61.assessed level of material misstatement risk 重大错报风险的评估水平 3?OQ-7,
62.simall business 小规模企业 n#_B4UqW%
63.accounting system 会计系统 ,67Q!/O
64.test of control 控制测试 *k?:k78L
65.walk-through test 穿行测试 mz?<t/$U
66.communication 沟通 ^2+Ex+
67.flow chart 流程图 >P6"-x,["
68.reperformance of internal control 重新执行 =H95?\}T[
69.audit evidence 审计证据 H MOIU
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70.substantive procedures 实质性程序 ?%kgfw@)
71.assertions 认定 u@a){A(P
72.esistence 存在 Mz+I
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73.occurrence 发生 +qi&