1.audit 审计 /8$1[[[
2.attestation 0'q(XB`i=
鉴证 _} X`t8L h
3.credibility
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可信赖程度 G3_mWppH
4.audit of financial statements 财务报表审计 ~G{$ P'[
5.agreed-upon procedures 执行商定程序 Y&05
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6.high levels of assurance 高水平保证 _V7^sk!
7.compilation 编制 j quSR=
8.reliability 可靠性 XY+aunLf
9.relevance 相关性 $^NWzc
10.professional skepticism 职业谨慎 O&?CoA?
11.objectivity 客观性 !7
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12. professional competence 专业胜任能力 >
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13.Senior/CPA-in-charge 项目经理 2LxVt@_R!%
14.audit engagement letter 业务约定书 tZNad
15.recurring audit 连续审计 2,XqslB)
16.the client 委托人 Z z;<P
17.change CPA 更换注册会计师 ~\)&{'
18.the existing CPA 现任注册会计师 #
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19.the successor CPA 后任注册会计师 g]iy-,e
20.the preceding CPA前任注册会计师 G8(i).Q
21.issue the audit report 出具审计报告 [BZ(p
22.expert 专家 l6`d48U
23.the board of directors 董事会 e\
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24.knowledge of the entity‘ s business 了解被审计单位情况 S!I <m&Cgc
25.assess material misstatement risks评估重大错报风险 $p6Xa;j$ 9
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 Z;~E+dXC
27.a general knowledge of ————- 初步了解―――的情况 #`vGg9
28.a more knowledge of—————— 进一步了解的情况 <E}]t,'3
29.the prior year‘s working papers 以前年度工作底稿 tls6rto
30.minutes of meeting 会议纪要 S^Wqa:;
31.business risks 经营风险 TNFm7}=
32.appropriateness 适当性 tFST.yT>zg
33.accounting estimate 会计估计 kkE)zF
34.management representations 管理层声明 2$i 0yPv
35.going concern assumption 持续经营假设 zIYr0k*%
36.audit plan 审计计划 ?;KJ
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37.significant audit areas 重点审计领域 ^0ZKHR(}e
38.error 错误 K_lL\
39.fraud舞弊 ZnhuIAAG
40.modified or additional procedures 修改或追加审计程序 #g`cih=QL
41.misappropriation of assets 侵占资产 oIL+@}u7
42.transactions without substance 虚假交易 P!6 e
43.unusual pressures 异常压力 }rMpp[
44.the suspected noncompliance 涉嫌存在违法行为 hA,rSq
45.materialiy 重要性 Fx88R!
46.exceed the materiality level 超过重要性水平 g2 {?EP
47.approach the materiality level 接近重要性水平 Hj4w
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48.an acceptably low level 可接受水平 C"` 'Re5)
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 zUUxxS_?
50.misstatements or omissions 错报或漏报 7E75s)KH
51.aggregate 总计 b{|/J <Fe
52.subsequent events 期后事项 zc,9
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53.adjust the financial statements 调整财务报表 *~<]|H5~
54.perform additional audit procedures 实施追加的审计程序 ??%T
55.audit risk 审计风险 pffw5Tc
56.detection risk 检查风险 5wFS.!xD
57.inappropriate audit opinion 不适当的审计意见 io?{ew
58.material misstatement 重大的错报 #2vG_B<M)
59.tolerable misstatement 可容忍错报 )Q
60.the acceptable level of detection risk 可接受的检查风险 >
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61.assessed level of material misstatement risk 重大错报风险的评估水平 >A(?P n{|a
62.simall business 小规模企业 gS<