1.audit 审计 leo
mm+f^
2.attestation 鉴证 =%+o4\N,
3.credibility 可信赖程度 Xj("
4.audit of financial statements 财务报表审计 b Q6<R4
5.agreed-upon procedures 执行商定程序 Dhy@!EO
S
6.high levels of assurance 高水平保证 {Wp5Ane
7.compilation 编制 nFY6K%[
8.reliability 可靠性 UOAL7
9.relevance 相关性 mhZ60 RW
10.professional skepticism 职业谨慎 {X'D07 q
11.objectivity 客观性 d0MF\yxh
12. professional competence 专业胜任能力 ZAcH`r*
13.Senior/CPA-in-charge 项目经理 xU_Dg56z'&
14.audit engagement letter 业务约定书 $^;b
1bnO
15.recurring audit 连续审计 p{BBqKv
16.the client 委托人 sGdlS&08(
17.change CPA 更换注册会计师 #\X="'/
18.the existing CPA 现任注册会计师 qS{E+) P
19.the successor CPA 后任注册会计师 a2tRmil
20.the preceding CPA前任注册会计师 leSR2os
21.issue the audit report 出具审计报告 6~_TXy/
22.expert 专家 4W$t28)
23.the board of directors 董事会 ,]UCq?YW)T
24.knowledge of the entity‘ s business 了解被审计单位情况 Q4vl
25.assess material misstatement risks评估重大错报风险 ~xSAR;8
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 NiCB.a
27.a general knowledge of —— 初步了解―――的情况 X[{tD#
28.a more knowledge of—— 进一步了解的情况 q V+gQ
29.the prior year‘s working papers 以前年度工作底稿 l[D5JnWxt
30.minutes of meeting 会议纪要 d} `Z| ex
31.business risks 经营风险
<B%s9Zy
32.appropriateness 适当性 ~p0M|
33.accounting estimate 会计估计 |JD"iP:
34.management representations 管理层声明 jR[3{ Reo
35.going concern assumption 持续经营假设 FhkS"y
36.audit plan 审计计划 q;<=MO/
37.significant audit areas 重点审计领域 QFS5PZ
38.error 错误 D#I^;Xg0h
39.fraud舞弊 S[zX@3eZV
40.modified or additional procedures 修改或追加审计程序 ]s))O6^f
41.misappropriation of assets 侵占资产 ToVi;
42.transactions without substance 虚假交易
1ae,s{|
43.unusual pressures 异常压力 #-*#? -
44.the suspected noncompliance 涉嫌存在违法行为 8:)W!tr
45.materialiy 重要性 tDk !]
46.exceed the materiality level 超过重要性水平 r%
^l~PN
47.approach the materiality level 接近重要性水平 ra4$/@3n
48.an acceptably low level 可接受水平 I}S~,4
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 )* \N[zm
50.misstatements or omissions 错报或漏报 jLZ^EM-
51.aggregate 总计 ~;#OQ[
52.subsequent events 期后事项 6?C|pO
53.adjust the financial statements 调整财务报表 2Vn~o_ga
54.perform additional audit procedures 实施追加的审计程序 SZhW)0
55.audit risk 审计风险 O^+H:Y|
56.detection risk 检查风险 x #Um`
57.inappropriate audit opinion 不适当的审计意见
-J<{NF
58.material misstatement 重大的错报 %gb4(~E+N
59.tolerable misstatement 可容忍错报 sOY+X
60.the acceptable level of detection risk 可接受的检查风险