1.audit 审计 BF{v0Z0/}k
2.attestation piIj
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3.credibility ad+@2-Y
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4.audit of financial statements 财务报表审计 i}"Eu<
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5.agreed-upon procedures 执行商定程序 @xIKYJyU
6.high levels of assurance 高水平保证 hC2 @Gq
7.compilation 编制 )65 o
8.reliability 可靠性 21M
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9.relevance 相关性
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10.professional skepticism 职业谨慎 M:K5r7Q!yv
11.objectivity 客观性 )F*;7]f
12. professional competence 专业胜任能力 -XBD WV
13.Senior/CPA-in-charge 项目经理 r#hA kOw
14.audit engagement letter 业务约定书 TR}ztf[e
15.recurring audit 连续审计 k|Mj|pqA
16.the client 委托人
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17.change CPA 更换注册会计师 @c,Qj$\1
18.the existing CPA 现任注册会计师 p?F%a;V3
19.the successor CPA 后任注册会计师 uv,&/,;S
20.the preceding CPA前任注册会计师 LgFF+z
21.issue the audit report 出具审计报告 50h?#u6?
22.expert 专家 z0|%h?N
23.the board of directors 董事会 +PT/pybA
24.knowledge of the entity‘ s business 了解被审计单位情况 vdA3
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |:)UNb?R"O
27.a general knowledge of ————- 初步了解―――的情况 (jhDO7
28.a more knowledge of—————— 进一步了解的情况 1?+%*uoPX
29.the prior year‘s working papers 以前年度工作底稿 |uL"/cMW7
30.minutes of meeting 会议纪要 L
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31.business risks 经营风险 vU|=" #
32.appropriateness 适当性 [C_Dv-
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33.accounting estimate 会计估计 H|@R+
34.management representations 管理层声明 Z
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35.going concern assumption 持续经营假设 fP 4
36.audit plan 审计计划 p+6L qk<
37.significant audit areas 重点审计领域 6[wAX
38.error 错误 (NB\wJg
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39.fraud舞弊 vu7F>{D
40.modified or additional procedures 修改或追加审计程序 -aj) _.d
41.misappropriation of assets 侵占资产 !<'0
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42.transactions without substance 虚假交易 !| ObNS
43.unusual pressures 异常压力 wX?<o
44.the suspected noncompliance 涉嫌存在违法行为 >Vp#
45.materialiy 重要性 =?9z6=
46.exceed the materiality level 超过重要性水平 Y
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47.approach the materiality level 接近重要性水平 3hUU$|^4gm
48.an acceptably low level 可接受水平 .zDm{_'
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 JSKAlw
50.misstatements or omissions 错报或漏报 ;F3#AO4(
51.aggregate 总计 Xh'_Vx{.j`
52.subsequent events 期后事项 DX|yL!4[
53.adjust the financial statements 调整财务报表 Iq/V[v
54.perform additional audit procedures 实施追加的审计程序 gxa@da
55.audit risk 审计风险 .MUoNk!
56.detection risk 检查风险 L`"B;a&
57.inappropriate audit opinion 不适当的审计意见 (c3%rM m]
58.material misstatement 重大的错报 +2&+Gh.h
59.tolerable misstatement 可容忍错报 cHr.7 w
60.the acceptable level of detection risk 可接受的检查风险 $K-od3h4=
61.assessed level of material misstatement risk 重大错报风险的评估水平 b
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62.simall business 小规模企业
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63.accounting system 会计系统 <