1.audit 审计 1)yEx1
2.attestation 鉴证 nJ'FH['
3.credibility 可信赖程度 nt.A X
4.audit of financial statements 财务报表审计 H_RV#BW&
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 tkX7yg>`
7.compilation 编制 @yiAi:v@
8.reliability 可靠性 _^K)>
9.relevance 相关性 {U@&hE
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10.professional skepticism 职业谨慎 xj`ni G
11.objectivity 客观性 "#1KO1@G
12. professional competence 专业胜任能力 bC*( ,n<'
13.Senior/CPA-in-charge 项目经理 Afa|6zZ>
14.audit engagement letter 业务约定书 GcN[bH(@
15.recurring audit 连续审计 &XAG|
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16.the client 委托人 ;D.a |(Q
17.change CPA 更换注册会计师 S.&=>
18.the existing CPA 现任注册会计师 I/4:SNha
19.the successor CPA 后任注册会计师 ~Sy/q]4ys*
20.the preceding CPA前任注册会计师 QJiU"1
21.issue the audit report 出具审计报告 f$#--*
22.expert 专家 DP{kin"4I
23.the board of directors 董事会 _`3'D`s
24.knowledge of the entity‘ s business 了解被审计单位情况 u~SvR~OE
25.assess material misstatement risks评估重大错报风险 +e
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6[ }~m\cY
27.a general knowledge of —— 初步了解―――的情况 A+Uil\%
28.a more knowledge of—— 进一步了解的情况 7Nx5n<
29.the prior year‘s working papers 以前年度工作底稿 >%Rb}Ki4
30.minutes of meeting 会议纪要 z
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31.business risks 经营风险 RhwqAok|lj
32.appropriateness 适当性 D>
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33.accounting estimate 会计估计 vEQw`OC
34.management representations 管理层声明 %]NaHf
35.going concern assumption 持续经营假设 t8SvU
36.audit plan 审计计划 ,@I_b
37.significant audit areas 重点审计领域 12l-NWXf
38.error 错误 `
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39.fraud舞弊 7|$cM7_r
40.modified or additional procedures 修改或追加审计程序 ' cM2]<
41.misappropriation of assets 侵占资产 K+2k}Hx6J
42.transactions without substance 虚假交易 qyi5j0)W
43.unusual pressures 异常压力 8 KDF*%7'
44.the suspected noncompliance 涉嫌存在违法行为 Rdb[{Ruxb
45.materialiy 重要性 99W-sV
46.exceed the materiality level 超过重要性水平 D1w;cV7/d
47.approach the materiality level 接近重要性水平 i,#j@R@.C7
48.an acceptably low level 可接受水平 uWm,mGd9
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 +c4-7/kE
50.misstatements or omissions 错报或漏报 }E[u" @}
51.aggregate 总计 abog\0
52.subsequent events 期后事项 dL{zU4iUR
53.adjust the financial statements 调整财务报表 BpL7s
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54.perform additional audit procedures 实施追加的审计程序 Kf=6l#J7
55.audit risk 审计风险 tYb8a
56.detection risk 检查风险 $ glt%a
57.inappropriate audit opinion 不适当的审计意见 aqL#g18
58.material misstatement 重大的错报 G@$
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59.tolerable misstatement 可容忍错报 /~sNx
60.the acceptable level of detection risk 可接受的检查风险