1.audit 审计 /b6j<]H
2.attestation 鉴证 1{
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3.credibility 可信赖程度 E/D@;Ym18
4.audit of financial statements 财务报表审计 q^~w:$^U
5.agreed-upon procedures 执行商定程序 yA`,ns&n
6.high levels of assurance 高水平保证 #vViEBVeN
7.compilation 编制 &
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8.reliability 可靠性 @[n%q.|VB
9.relevance 相关性 .
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10.professional skepticism 职业谨慎 e'=#G$S?g
11.objectivity 客观性 >R.!Qze\G
12. professional competence 专业胜任能力 5"+;}E|q
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 v{8r46Y~Z)
15.recurring audit 连续审计 Lo"s12fr
16.the client 委托人 5p/.(
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17.change CPA 更换注册会计师 HDz"i
18.the existing CPA 现任注册会计师 WckWX]};S
19.the successor CPA 后任注册会计师 2#'"<n,G
20.the preceding CPA前任注册会计师 ENf(E9O
21.issue the audit report 出具审计报告 Qr?(2t#
22.expert 专家 -NDB.~E^DJ
23.the board of directors 董事会 '%a:L^a?
24.knowledge of the entity‘ s business 了解被审计单位情况 1z@ ncqe
25.assess material misstatement risks评估重大错报风险 1W9uWkk_d
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 u0$}VO5/a
27.a general knowledge of —— 初步了解―――的情况 AZ-JaE
28.a more knowledge of—— 进一步了解的情况 W=,]#Z+M;
29.the prior year‘s working papers 以前年度工作底稿 j3>&Su>H4
30.minutes of meeting 会议纪要 j"&Oa&SH
31.business risks 经营风险 V~t;
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32.appropriateness 适当性 w"
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33.accounting estimate 会计估计 B;Co`o2
34.management representations 管理层声明 lW]&a"1$
35.going concern assumption 持续经营假设 2}5@:cwR+
36.audit plan 审计计划 )=0@4
37.significant audit areas 重点审计领域 @j%7tfW
38.error 错误 +V#dJ[,8;.
39.fraud舞弊 |s!n7%|,7
40.modified or additional procedures 修改或追加审计程序 `<%
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41.misappropriation of assets 侵占资产 <_4'So>
42.transactions without substance 虚假交易 $- GwNG
43.unusual pressures 异常压力 'tVe#oI
44.the suspected noncompliance 涉嫌存在违法行为 ~sCdvBA
45.materialiy 重要性 GEki34
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46.exceed the materiality level 超过重要性水平 sT91>'&
47.approach the materiality level 接近重要性水平 <In+V
48.an acceptably low level 可接受水平 !'=<uU-
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 Vj[,o
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50.misstatements or omissions 错报或漏报 ?jnbm'~S
51.aggregate 总计 QVD^p;b
52.subsequent events 期后事项 hP
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53.adjust the financial statements 调整财务报表 AQ,%5MeqJ
54.perform additional audit procedures 实施追加的审计程序 m .^WSy
55.audit risk 审计风险 KU_""T
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 kO
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58.material misstatement 重大的错报 DF"*[]^[
59.tolerable misstatement 可容忍错报 >< Qp%yT
60.the acceptable level of detection risk 可接受的检查风险