1.audit 审计 @WJf)
2.attestation p|s2G~0<
鉴证 I}ndRDz[
3.credibility Cg*kN"8q
可信赖程度 GDmv0V$6
4.audit of financial statements 财务报表审计 Cn/q=
5.agreed-upon procedures 执行商定程序 U2=hSzY
6.high levels of assurance 高水平保证 ?Hk.|5A}
7.compilation 编制 /'"R Mq
8.reliability 可靠性 #8E?^d
9.relevance 相关性 43F^J%G
10.professional skepticism 职业谨慎 5E.vje{U;
11.objectivity 客观性 6,zDBax
12. professional competence 专业胜任能力 ,L~snR'w
13.Senior/CPA-in-charge 项目经理 _;VYFs
14.audit engagement letter 业务约定书 ;Lqm#]C
15.recurring audit 连续审计 E]?2!)mgce
16.the client 委托人 VHj*aBHB
17.change CPA 更换注册会计师 YO
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18.the existing CPA 现任注册会计师 Ss+F9J
19.the successor CPA 后任注册会计师 sHF%=V
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20.the preceding CPA前任注册会计师 P8u"
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21.issue the audit report 出具审计报告 0pCDEs
22.expert 专家 X)y*#U
23.the board of directors 董事会 :
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24.knowledge of the entity‘ s business 了解被审计单位情况 [!5l0{0
25.assess material misstatement risks评估重大错报风险 m/cx|b3hqv
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 `dP? 2-Z
27.a general knowledge of ————- 初步了解―――的情况 MR[N6E6Mg
28.a more knowledge of—————— 进一步了解的情况 OfW%&LA
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29.the prior year‘s working papers 以前年度工作底稿 &KLvr|
30.minutes of meeting 会议纪要 f)qPFM]%z
31.business risks 经营风险 <'V
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32.appropriateness 适当性 C?bXrG\
33.accounting estimate 会计估计 8 `yB
34.management representations 管理层声明 eO~eu]r
35.going concern assumption 持续经营假设 ,Z >JvTnH
36.audit plan 审计计划 }D(DU5r
37.significant audit areas 重点审计领域 K
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38.error 错误 P:jDB{
39.fraud舞弊 m<~>&mWr
40.modified or additional procedures 修改或追加审计程序 n&3iz05}
41.misappropriation of assets 侵占资产 hwc:@'
42.transactions without substance 虚假交易 8U8P
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43.unusual pressures 异常压力 -i2D#i'
44.the suspected noncompliance 涉嫌存在违法行为 se}pdL}
45.materialiy 重要性 `NTM%# w
46.exceed the materiality level 超过重要性水平 7O]J^H+7
47.approach the materiality level 接近重要性水平 :LU"5g
48.an acceptably low level 可接受水平 9T?~$XlX
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 ccIDMJ=2
50.misstatements or omissions 错报或漏报 {H/8#y4qp&
51.aggregate 总计 oD Q9.t
52.subsequent events 期后事项 `"i^'VL,
53.adjust the financial statements 调整财务报表 3}v0{c
54.perform additional audit procedures 实施追加的审计程序 ':5Trx
55.audit risk 审计风险 [%HYh7ua<
56.detection risk 检查风险 ]:[)KZ~
57.inappropriate audit opinion 不适当的审计意见 ,ZsYXW
58.material misstatement 重大的错报 HCI'q\\
59.tolerable misstatement 可容忍错报 -9hp+0 <
60.the acceptable level of detection risk 可接受的检查风险 8') .ohD
61.assessed level of material misstatement risk 重大错报风险的评估水平 oUnq"]
62.simall business 小规模企业 kq-mr
63.accounting system 会计系统 g/fp45s
64.test of control 控制测试 U&