1.audit 审计 3'3E:}o|
2.attestation P?WS=w*O0
鉴证 l5;
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3.credibility !g|)?XWc
可信赖程度
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4.audit of financial statements 财务报表审计 9W5~I9%
5.agreed-upon procedures 执行商定程序 1V/?p<A
6.high levels of assurance 高水平保证 ':fq/k3;&
7.compilation 编制 u_31Db<
8.reliability 可靠性 k9Pwf"m|](
9.relevance 相关性 QT`|"RI%
10.professional skepticism 职业谨慎 A?)nLp&Y
11.objectivity 客观性 #^FDG1=
12. professional competence 专业胜任能力 bEvlk\iql
13.Senior/CPA-in-charge 项目经理 9pF@#A9p
14.audit engagement letter 业务约定书 J]m
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15.recurring audit 连续审计 ]]"O)tWHj
16.the client 委托人 )O}q{4,}
17.change CPA 更换注册会计师 D_s0)|j$cy
18.the existing CPA 现任注册会计师 H<N$z3k
19.the successor CPA 后任注册会计师 9Su4nt`i
20.the preceding CPA前任注册会计师 Ij w{g%
21.issue the audit report 出具审计报告 o*5iHa(Qm
22.expert 专家 $tm%=g^
23.the board of directors 董事会 9Ub##5$[,
24.knowledge of the entity‘ s business 了解被审计单位情况 esh7*,7-z*
25.assess material misstatement risks评估重大错报风险 E^K<b7
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 M_BG:P5
27.a general knowledge of ————- 初步了解―――的情况 h;C/} s
28.a more knowledge of—————— 进一步了解的情况 PAYS~MnV@3
29.the prior year‘s working papers 以前年度工作底稿 Mn>/\e
30.minutes of meeting 会议纪要 Z(h.)$yH*=
31.business risks 经营风险 ]wxjd
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32.appropriateness 适当性 ^osXM`
33.accounting estimate 会计估计 L|hoA9/]
34.management representations 管理层声明 HP,sNiw
35.going concern assumption 持续经营假设 ?:woUTyCv
36.audit plan 审计计划 70Z#Ej
37.significant audit areas 重点审计领域 `W=3_
38.error 错误 n5qg6(Tl]
39.fraud舞弊 Vd&&GI(:?^
40.modified or additional procedures 修改或追加审计程序 _-+xzdGvX
41.misappropriation of assets 侵占资产 nY)H-u^
42.transactions without substance 虚假交易 kN~:Bh$
43.unusual pressures 异常压力 * a ?qV
44.the suspected noncompliance 涉嫌存在违法行为 Ea,L04K
45.materialiy 重要性 nhdOo
46.exceed the materiality level 超过重要性水平 .91@T.
47.approach the materiality level 接近重要性水平 |d)*,O4s
48.an acceptably low level 可接受水平 ;n\$'"K&;
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 R\T1R"1
50.misstatements or omissions 错报或漏报 (/ qOY
51.aggregate 总计 iZ( U]
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 7B@1[
54.perform additional audit procedures 实施追加的审计程序 nDU=B.?E{O
55.audit risk 审计风险 je#OV,uHM
56.detection risk 检查风险 ! 'qY
57.inappropriate audit opinion 不适当的审计意见 I%<