1.audit 审计 ws2j:B
2.attestation 鉴证 VgsCwJ9w
3.credibility 可信赖程度 W/r?0E
4.audit of financial statements 财务报表审计 #X@<U <R
5.agreed-upon procedures 执行商定程序 _2X6bIE
6.high levels of assurance 高水平保证
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7.compilation 编制 Be>c)90bO_
8.reliability 可靠性 ]7S7CVDk4
9.relevance 相关性 $
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10.professional skepticism 职业谨慎 (zJ$oRq
11.objectivity 客观性 f+TBs_
12. professional competence 专业胜任能力 Q`p}X&^a
13.Senior/CPA-in-charge 项目经理 h[je _^5
14.audit engagement letter 业务约定书 ?sf2h:\N
15.recurring audit 连续审计 "o# )vA`
16.the client 委托人 MZMS?}.2
17.change CPA 更换注册会计师 6
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18.the existing CPA 现任注册会计师 C+(Gg^ w
19.the successor CPA 后任注册会计师 3@TG.)N4
20.the preceding CPA前任注册会计师 `k{ ff
21.issue the audit report 出具审计报告 FQ|LA[~
22.expert 专家 4`!
23.the board of directors 董事会 ~?`9i>3W~
24.knowledge of the entity‘ s business 了解被审计单位情况 G9'YgW+$7
25.assess material misstatement risks评估重大错报风险 :^-HVT)qF
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 )'
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27.a general knowledge of —— 初步了解―――的情况 )-9w3W1r
28.a more knowledge of—— 进一步了解的情况 =O3I[
29.the prior year‘s working papers 以前年度工作底稿 9u7n/o&8v6
30.minutes of meeting 会议纪要 1_j<%1{sZ
31.business risks 经营风险 ^tg6JB;s
32.appropriateness 适当性 0(U3~k6
33.accounting estimate 会计估计 iZ.&q
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34.management representations 管理层声明 $;)noYo
35.going concern assumption 持续经营假设 {F(-s"1;xO
36.audit plan 审计计划 [Z5}2gB&
37.significant audit areas 重点审计领域 zN)|g
38.error 错误 7<QYT+6xV
39.fraud舞弊 {GX
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40.modified or additional procedures 修改或追加审计程序 =Qj+Ug'
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 +6#%P
43.unusual pressures 异常压力 @wB'3q}(
44.the suspected noncompliance 涉嫌存在违法行为 =Y]'5cn{
45.materialiy 重要性 gB{]yA"('
46.exceed the materiality level 超过重要性水平 9#s95RO
47.approach the materiality level 接近重要性水平 [!:-m6
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48.an acceptably low level 可接受水平 /H j
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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 {?
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50.misstatements or omissions 错报或漏报 Ft"&NtXeZZ
51.aggregate 总计 anz9lG
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52.subsequent events 期后事项 k67i`f=
53.adjust the financial statements 调整财务报表 ,Y g5X
54.perform additional audit procedures 实施追加的审计程序 s;-78ejj7
55.audit risk 审计风险 2{sD*8&`
56.detection risk 检查风险 *,pZ fc
57.inappropriate audit opinion 不适当的审计意见 8tT&BmT
58.material misstatement 重大的错报 iJdrY6qd
59.tolerable misstatement 可容忍错报 y,y/PyN)
60.the acceptable level of detection risk 可接受的检查风险