1.audit 审计 Rj
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2.attestation MK, $#
鉴证 wXU
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3.credibility IFF3gh42.
可信赖程度 WlnS.P\+E
4.audit of financial statements 财务报表审计 >twog}%
5.agreed-upon procedures 执行商定程序 Hp-vBoEk
6.high levels of assurance 高水平保证 (:ij'Zbz
7.compilation 编制 .jbT+hhM
8.reliability 可靠性 NPE7AdB8
9.relevance 相关性 8jfEvwY
10.professional skepticism 职业谨慎 t$b{zv9C
11.objectivity 客观性 %1%@L7wP>
12. professional competence 专业胜任能力 7
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13.Senior/CPA-in-charge 项目经理 &8QkGUbS<
14.audit engagement letter 业务约定书 !_j6\r=
15.recurring audit 连续审计 2"L a}Vx2
16.the client 委托人 <'z.3@D
17.change CPA 更换注册会计师 [fr!J?/@
18.the existing CPA 现任注册会计师 uKd79[1
19.the successor CPA 后任注册会计师 A=pyaU`aE
20.the preceding CPA前任注册会计师 p$@l,4@{
21.issue the audit report 出具审计报告 YfU6
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22.expert 专家 $1;@@LSw
23.the board of directors 董事会 yo"!C?82=
24.knowledge of the entity‘ s business 了解被审计单位情况 F]`_ak E
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 *|&&3&7
27.a general knowledge of ————- 初步了解―――的情况 vB1nj<]&z
28.a more knowledge of—————— 进一步了解的情况 CGJ>j}C
29.the prior year‘s working papers 以前年度工作底稿 yVb yw(gS
30.minutes of meeting 会议纪要 `NARJ9M
31.business risks 经营风险 Kma-W{vGD
32.appropriateness 适当性 .+dego:
33.accounting estimate 会计估计
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34.management representations 管理层声明 v!%VH?cA8
35.going concern assumption 持续经营假设 m0+'BC{$u
36.audit plan 审计计划 s!\G
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37.significant audit areas 重点审计领域 L|K^w *\C
38.error 错误 [rtMx8T
39.fraud舞弊 "BD$-]
40.modified or additional procedures 修改或追加审计程序 "c0Nv8_G
41.misappropriation of assets 侵占资产 53)*i\9&
42.transactions without substance 虚假交易 k{w
43.unusual pressures 异常压力 ()%;s2>F
44.the suspected noncompliance 涉嫌存在违法行为 z)XIA)i6
45.materialiy 重要性 ^fxS=Qs+
46.exceed the materiality level 超过重要性水平 P'D'+qS
47.approach the materiality level 接近重要性水平 5qQ\ H}
48.an acceptably low level 可接受水平 G.sf>
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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 MFO1v%m
50.misstatements or omissions 错报或漏报 XCQPVSh
51.aggregate 总计 7F
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52.subsequent events 期后事项 b<"LUM*;
53.adjust the financial statements 调整财务报表 Eawt
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54.perform additional audit procedures 实施追加的审计程序 NGOyd1$7N
55.audit risk 审计风险 D}A>`6W<