1.audit 审计 F\JM\{
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2.attestation 鉴证 wSzv|\
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3.credibility 可信赖程度 y~AVei&
4.audit of financial statements 财务报表审计 &=Ar
5.agreed-upon procedures 执行商定程序 OE_XCZ!5P
6.high levels of assurance 高水平保证 ?26I,:;
7.compilation 编制 Q]Y*K
8.reliability 可靠性 |o
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9.relevance 相关性 bhTb[r
10.professional skepticism 职业谨慎 @Owb?(6?
11.objectivity 客观性 .zA^)qgL
12. professional competence 专业胜任能力 gf#{k2r
13.Senior/CPA-in-charge 项目经理 ~
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14.audit engagement letter 业务约定书 q8X feoUV
15.recurring audit 连续审计 @|
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16.the client 委托人 A -H&
17.change CPA 更换注册会计师 Uol|9F
18.the existing CPA 现任注册会计师 ][gq#Vx@
19.the successor CPA 后任注册会计师 iV5yJF{ZH
20.the preceding CPA前任注册会计师 8p^bD}lN7
21.issue the audit report 出具审计报告 \8)U!9,$nn
22.expert 专家 1L%CJ+Q#0i
23.the board of directors 董事会 jqWu
24.knowledge of the entity‘ s business 了解被审计单位情况 FOv=!'So
25.assess material misstatement risks评估重大错报风险 !O+)sbd<
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 W]"zctE
27.a general knowledge of —— 初步了解―――的情况 oX#Q<2z*
28.a more knowledge of—— 进一步了解的情况 %+@O#P
29.the prior year‘s working papers 以前年度工作底稿 !o
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30.minutes of meeting 会议纪要 3EV;LH L
31.business risks 经营风险
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32.appropriateness 适当性 =e/9&993
33.accounting estimate 会计估计 3QV *%
34.management representations 管理层声明 PlU*X8
35.going concern assumption 持续经营假设 NO7J!k?
36.audit plan 审计计划 ]{)a,c NG
37.significant audit areas 重点审计领域 nF54tR[
38.error 错误 <;9I@VYK
39.fraud舞弊 [>+4^&
40.modified or additional procedures 修改或追加审计程序 hv`~?n)D66
41.misappropriation of assets 侵占资产 p#01gB
42.transactions without substance 虚假交易 Buf/@B7+\
43.unusual pressures 异常压力 EY^1Y3D w0
44.the suspected noncompliance 涉嫌存在违法行为 AsQ)q
45.materialiy 重要性 ;;_,~pI?k
46.exceed the materiality level 超过重要性水平 ^Ew]uN>,
47.approach the materiality level 接近重要性水平 AYt%`Y.!
48.an acceptably low level 可接受水平 v6=RY<l"m
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 R?GDJ3
50.misstatements or omissions 错报或漏报 ;+e}aER&9
51.aggregate 总计 sd ,J
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52.subsequent events 期后事项 ]mo-rhDsM
53.adjust the financial statements 调整财务报表 Ee)T1~;W
54.perform additional audit procedures 实施追加的审计程序 > A
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55.audit risk 审计风险 )bS~1n_0
56.detection risk 检查风险 sT !~J4
57.inappropriate audit opinion 不适当的审计意见 q-
58.material misstatement 重大的错报 D8inB+/-
59.tolerable misstatement 可容忍错报 ujDd1Bxf?
60.the acceptable level of detection risk 可接受的检查风险