1.audit 审计 .dbZ;`s
2.attestation 鉴证 1KHFzx,
3.credibility 可信赖程度 ][gr(-6 8
4.audit of financial statements 财务报表审计 }jfOs(Q]
5.agreed-upon procedures 执行商定程序 s *8)|N
6.high levels of assurance 高水平保证 "UNWbsn6Qr
7.compilation 编制 nBN+.RB:(
8.reliability 可靠性 }fS`jq;
9.relevance 相关性 E}YJGFB7"
10.professional skepticism 职业谨慎 j=q*b Qr
11.objectivity 客观性 xJ&E2Bf
12. professional competence 专业胜任能力 ?j'Nx_RoX
13.Senior/CPA-in-charge 项目经理 \sSt _|+
14.audit engagement letter 业务约定书 %oee x1`=
15.recurring audit 连续审计 Q+
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16.the client 委托人 IasWm/
17.change CPA 更换注册会计师 Ml"i^LR+
18.the existing CPA 现任注册会计师 MAv-`8@|
19.the successor CPA 后任注册会计师 B IW?/^
20.the preceding CPA前任注册会计师 Zk={3Y
21.issue the audit report 出具审计报告 3dl#:Si
22.expert 专家 tPQjjoh
23.the board of directors 董事会 Ro2Ab^rQ|
24.knowledge of the entity‘ s business 了解被审计单位情况 \#yKCA';
25.assess material misstatement risks评估重大错报风险 |H .
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 6d# 7
27.a general knowledge of —— 初步了解―――的情况 P(Gv|Q@
28.a more knowledge of—— 进一步了解的情况 (yr<B_Y'MY
29.the prior year‘s working papers 以前年度工作底稿 p%ve1 >c
30.minutes of meeting 会议纪要 Y<ZaW{%
31.business risks 经营风险 EF8~rKO3
32.appropriateness 适当性 l KdY!j"
33.accounting estimate 会计估计 z1AYXW6F
34.management representations 管理层声明 -f
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35.going concern assumption 持续经营假设 K6z)
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36.audit plan 审计计划 5#Wy
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37.significant audit areas 重点审计领域 ?D\6@G:,#@
38.error 错误 \>G :mMk/
39.fraud舞弊 e`7dRnx&0
40.modified or additional procedures 修改或追加审计程序 u)hr
41.misappropriation of assets 侵占资产 gP13n!7
42.transactions without substance 虚假交易 !GAU?J;<#2
43.unusual pressures 异常压力 Xc}~_.]
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 cns~)j~
46.exceed the materiality level 超过重要性水平 VoGyjGt&
47.approach the materiality level 接近重要性水平 <N~&Leh
48.an acceptably low level 可接受水平 ; *ZiH%q,
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 =>0
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50.misstatements or omissions 错报或漏报 x%`.L6rj
51.aggregate 总计 c %f'rj
52.subsequent events 期后事项 eoGGWW@[
53.adjust the financial statements 调整财务报表 us,~<e0
54.perform additional audit procedures 实施追加的审计程序 32S5Ai@Cd"
55.audit risk 审计风险 K^yZfpa8
56.detection risk 检查风险 \'>8 (i~
57.inappropriate audit opinion 不适当的审计意见 6?(Z f
58.material misstatement 重大的错报 gm1 7VrC
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险