1.audit 审计 8Y.25$
2.attestation 0hTv0#j#
鉴证 wl1JKiodg
3.credibility i^[yGXtW
可信赖程度 FcnSO
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4.audit of financial statements 财务报表审计 %KxL{HY
5.agreed-upon procedures 执行商定程序 ?@"B:#l
6.high levels of assurance 高水平保证 <<@vy{*Hg
7.compilation 编制 \de824
8.reliability 可靠性 %,
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9.relevance 相关性 YYrXLt:
10.professional skepticism 职业谨慎 _ri1RK,
11.objectivity 客观性 <Z^t^ O
12. professional competence 专业胜任能力 qRMH[F$`
13.Senior/CPA-in-charge 项目经理 8iTX}$t\{
14.audit engagement letter 业务约定书 S/j~1q_|G
15.recurring audit 连续审计 g{&a|NU^
16.the client 委托人 Gld|w=qr
17.change CPA 更换注册会计师 =W1`FbR
18.the existing CPA 现任注册会计师 "Jw6.q+
19.the successor CPA 后任注册会计师 (>*<<a2
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20.the preceding CPA前任注册会计师 5gP#V
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21.issue the audit report 出具审计报告 "^j&
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22.expert 专家 >|jSd2_p
23.the board of directors 董事会 i7:R4G(/#
24.knowledge of the entity‘ s business 了解被审计单位情况 $QQv$
25.assess material misstatement risks评估重大错报风险 #/'5
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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 ,bRvj8"M
27.a general knowledge of ————- 初步了解―――的情况 C'C'@?]
28.a more knowledge of—————— 进一步了解的情况 B mq7w,L.
29.the prior year‘s working papers 以前年度工作底稿 "R-1G/
30.minutes of meeting 会议纪要 FyN@mX
31.business risks 经营风险 0Zkb}F2-
32.appropriateness 适当性 >&h#t7<
33.accounting estimate 会计估计 B JDe1W3;'
34.management representations 管理层声明 ($^XF: #5
35.going concern assumption 持续经营假设 2F(zHa
36.audit plan 审计计划 yyJ4r}TE
37.significant audit areas 重点审计领域 Pb$ep|`u
38.error 错误 -R
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39.fraud舞弊 EJ P##eGx
40.modified or additional procedures 修改或追加审计程序 ,o-BJ
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41.misappropriation of assets 侵占资产 hPt(7E2ke~
42.transactions without substance 虚假交易 D\8 ~3S'd
43.unusual pressures 异常压力 nfck3h
44.the suspected noncompliance 涉嫌存在违法行为 |
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45.materialiy 重要性 W!g'*L/#L
46.exceed the materiality level 超过重要性水平 n|F$qV_p\
47.approach the materiality level 接近重要性水平 w~>V2u_-
48.an acceptably low level 可接受水平 n0#HPI"
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 C.
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50.misstatements or omissions 错报或漏报 \k;)m-0bj{
51.aggregate 总计 WZaOw w
52.subsequent events 期后事项 j;eR9jI$T
53.adjust the financial statements 调整财务报表 <\c5
54.perform additional audit procedures 实施追加的审计程序 UPgjf
55.audit risk 审计风险 s
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56.detection risk 检查风险 az3rK4g
57.inappropriate audit opinion 不适当的审计意见 S2/c2
58.material misstatement 重大的错报 ('!90
59.tolerable misstatement 可容忍错报 eX$P k:
60.the acceptable level of detection risk 可接受的检查风险 -?n|kSHX
61.assessed level of material misstatement risk 重大错报风险的评估水平 %\ -u&