1.audit 审计 J"
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2.attestation 鉴证 P3:hGmk8|j
3.credibility 可信赖程度 U"ZDt
4.audit of financial statements 财务报表审计 h qxe
5.agreed-upon procedures 执行商定程序 \:Nbl<9(9
6.high levels of assurance 高水平保证 .|rpj&>g
7.compilation 编制 ge E7<"m%
8.reliability 可靠性 a~{mRh
9.relevance 相关性 ]v+\v re
10.professional skepticism 职业谨慎 uh GL1{
11.objectivity 客观性 |
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12. professional competence 专业胜任能力 +DU}f;O8v
13.Senior/CPA-in-charge 项目经理 tn}9(Oa)
14.audit engagement letter 业务约定书 K/08F|]a
15.recurring audit 连续审计 FkRrW^?5G
16.the client 委托人 z7GLpTa
17.change CPA 更换注册会计师 PB`94W
18.the existing CPA 现任注册会计师 VbZZ=q=Kd
19.the successor CPA 后任注册会计师 /|>z7#?m^
20.the preceding CPA前任注册会计师 P ^D\znvc
21.issue the audit report 出具审计报告 qEywExdiu
22.expert 专家 DSQ2z3s2
23.the board of directors 董事会 BK-{z).)
24.knowledge of the entity‘ s business 了解被审计单位情况 w
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25.assess material misstatement risks评估重大错报风险 9_&.G4%V
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 k6$.pCH6
27.a general knowledge of —— 初步了解―――的情况 p^^<BjkQ
28.a more knowledge of—— 进一步了解的情况 O8M;q!)y
29.the prior year‘s working papers 以前年度工作底稿 D VC};
30.minutes of meeting 会议纪要 C7nLa@
31.business risks 经营风险 _RAPXU~ 6-
32.appropriateness 适当性 eO*FoN
33.accounting estimate 会计估计 -`A6K!W&~p
34.management representations 管理层声明 .)Du
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35.going concern assumption 持续经营假设 ]r|X[9
36.audit plan 审计计划 w%`7,du|
37.significant audit areas 重点审计领域 Es)Kw3^a
38.error 错误 B1\}'g8%f
39.fraud舞弊 $2\OBc=
40.modified or additional procedures 修改或追加审计程序 Q
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41.misappropriation of assets 侵占资产 h19c*,0z!
42.transactions without substance 虚假交易 P)Sw`^d
43.unusual pressures 异常压力 >+&524xc
44.the suspected noncompliance 涉嫌存在违法行为 kJ{X5&,_
45.materialiy 重要性 \y{C>!WX4
46.exceed the materiality level 超过重要性水平 `n$pR8TZ_
47.approach the materiality level 接近重要性水平 V|DAw[!6N
48.an acceptably low level 可接受水平 6>zO"9
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 /wKL"
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50.misstatements or omissions 错报或漏报 YGNO]Q~A
51.aggregate 总计 l(*`,-pv:
52.subsequent events 期后事项 `cCsJm$V"
53.adjust the financial statements 调整财务报表 Q.@9"&)t
54.perform additional audit procedures 实施追加的审计程序 +Y6=;*j$
55.audit risk 审计风险 TU^UR}=lP
56.detection risk 检查风险 l7nc8K
57.inappropriate audit opinion 不适当的审计意见 ljQru ^(u
58.material misstatement 重大的错报 P @G2F:
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59.tolerable misstatement 可容忍错报 5hg:@i',
60.the acceptable level of detection risk 可接受的检查风险