1.audit 审计 !Yh}H<w0
2.attestation n(&*kfk
鉴证 4;<DJ.XlN=
3.credibility ])$S\fFm
可信赖程度 XVUf,N,
4.audit of financial statements 财务报表审计 ROoE%%8I
5.agreed-upon procedures 执行商定程序 hZuYdV{'h
6.high levels of assurance 高水平保证 DP>mNE
7.compilation 编制 k&G
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8.reliability 可靠性 -9G]x{>
9.relevance 相关性 Dd/}Ya(Gi
10.professional skepticism 职业谨慎 1%eLs=u?
11.objectivity 客观性 YNM\pX'
12. professional competence 专业胜任能力 Ak=UtDN[
13.Senior/CPA-in-charge 项目经理 Z{}+)Q*Q
14.audit engagement letter 业务约定书 |~NeB"l{
15.recurring audit 连续审计 R<g =\XO'y
16.the client 委托人 < l[`"0
17.change CPA 更换注册会计师 )BLmoJ
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18.the existing CPA 现任注册会计师 37>MJ
19.the successor CPA 后任注册会计师 c!D> {N
20.the preceding CPA前任注册会计师 O,9X8$5H-a
21.issue the audit report 出具审计报告 ^Kw(&v
22.expert 专家 L?f qcW{
23.the board of directors 董事会 bj.]o*u-
24.knowledge of the entity‘ s business 了解被审计单位情况 6y@<?08Q
25.assess material misstatement risks评估重大错报风险 ` u=<c
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 %HEmi;
27.a general knowledge of ————- 初步了解―――的情况 tc/ jY]'32
28.a more knowledge of—————— 进一步了解的情况 #NF+UJYJ&'
29.the prior year‘s working papers 以前年度工作底稿 Oxn'bh6
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30.minutes of meeting 会议纪要 n4*'B*
31.business risks 经营风险 `Kp}s<
32.appropriateness 适当性 LW?2}`+
33.accounting estimate 会计估计 )dg UmN
34.management representations 管理层声明 ;U7t
35.going concern assumption 持续经营假设 zjWyGt(Q
36.audit plan 审计计划 yS"0/Rm}
37.significant audit areas 重点审计领域 h.LSMU (O
38.error 错误 s}!"a8hU`
39.fraud舞弊 [NR1d-Wg
40.modified or additional procedures 修改或追加审计程序 WFdem/\kX
41.misappropriation of assets 侵占资产 f[M"EMy
42.transactions without substance 虚假交易 &|] Fg5
43.unusual pressures 异常压力 },3R%?89%
44.the suspected noncompliance 涉嫌存在违法行为 JOHp?3 "4
45.materialiy 重要性 j)@oRWL<
46.exceed the materiality level 超过重要性水平 +2(PcJR~
47.approach the materiality level 接近重要性水平 |
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48.an acceptably low level 可接受水平 <^'{ G
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 "2K|#,%N
50.misstatements or omissions 错报或漏报 `R ]&F$i(E
51.aggregate 总计 Z{16S=0
52.subsequent events 期后事项 %>]#vQ|
53.adjust the financial statements 调整财务报表 GD/nR4$
54.perform additional audit procedures 实施追加的审计程序 mZ &]
55.audit risk 审计风险 /K&