1.audit 审计 f6 s .xQ
2.attestation 鉴证 <,Mf[R2N>
3.credibility 可信赖程度 l[[^]__
4.audit of financial statements 财务报表审计 #44}Snz
5.agreed-upon procedures 执行商定程序 ,s/laZ)V
6.high levels of assurance 高水平保证 gZ8JfA_\R(
7.compilation 编制 Nw1Bn~yx<R
8.reliability 可靠性 `>
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9.relevance 相关性 X$_pDF&\z
10.professional skepticism 职业谨慎 {u4AOM=)
11.objectivity 客观性 lv+:
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12. professional competence 专业胜任能力 H3( @Q^9
13.Senior/CPA-in-charge 项目经理 J[c`Qq:&e
14.audit engagement letter 业务约定书 ?} lqu7S
15.recurring audit 连续审计 p-H}NQ\
16.the client 委托人 O^@F?CG :1
17.change CPA 更换注册会计师 =
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18.the existing CPA 现任注册会计师 p!DOc8a.\e
19.the successor CPA 后任注册会计师 s"p\-Z
20.the preceding CPA前任注册会计师 c/V0AKkS
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21.issue the audit report 出具审计报告 stiYC#b I:
22.expert 专家 KY?ujeF
23.the board of directors 董事会 PbFbihg
24.knowledge of the entity‘ s business 了解被审计单位情况 @^GI :z
25.assess material misstatement risks评估重大错报风险 8Wgzca
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 tlB-s;
27.a general knowledge of —— 初步了解―――的情况 KNR7Igw?}
28.a more knowledge of—— 进一步了解的情况 }KT$J G?
29.the prior year‘s working papers 以前年度工作底稿 +.z
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30.minutes of meeting 会议纪要 =sF4H_B
31.business risks 经营风险 f,ZJFb98
32.appropriateness 适当性 q/ (h{cq
33.accounting estimate 会计估计 204"\mv
34.management representations 管理层声明 E<7$!P=z`
35.going concern assumption 持续经营假设 (LJ7xoJ^
36.audit plan 审计计划 ?Ezy0>j
37.significant audit areas 重点审计领域 4p%^?L?
38.error 错误 u?F.%j-
39.fraud舞弊 iJ
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40.modified or additional procedures 修改或追加审计程序 We vd6)\
41.misappropriation of assets 侵占资产 .&I!2F
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 G ]uz$V6!
44.the suspected noncompliance 涉嫌存在违法行为 q(A_k+NL
45.materialiy 重要性 uc}F|O
46.exceed the materiality level 超过重要性水平 MhJA8|B6|
47.approach the materiality level 接近重要性水平 `gyke2n
48.an acceptably low level 可接受水平 i:jns>E
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 [f}`reRlZ
50.misstatements or omissions 错报或漏报 mF
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51.aggregate 总计 $ wDSED -
52.subsequent events 期后事项 c6AwO?x/
53.adjust the financial statements 调整财务报表 HTMg{_r(%
54.perform additional audit procedures 实施追加的审计程序 ddd2w
55.audit risk 审计风险 <$d2m6 J
56.detection risk 检查风险 yXqC
57.inappropriate audit opinion 不适当的审计意见 v*c"SI=@M=
58.material misstatement 重大的错报 Yq4nmr4
59.tolerable misstatement 可容忍错报 oTx>oM,
60.the acceptable level of detection risk 可接受的检查风险