1.audit 审计 ?4v&TB@
2.attestation 鉴证 'oSs5lW
3.credibility 可信赖程度 k)j,~JH
4.audit of financial statements 财务报表审计 v
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5.agreed-upon procedures 执行商定程序 :MPWf4K2s
6.high levels of assurance 高水平保证 +I1>;
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7.compilation 编制 0Snl_@s
8.reliability 可靠性 X:Z4QqT
9.relevance 相关性 9NX f~-V-
10.professional skepticism 职业谨慎 {"hX_t
11.objectivity 客观性 zMlW)NB'
12. professional competence 专业胜任能力 *9.4AW~]X
13.Senior/CPA-in-charge 项目经理 V ':?rEN|
14.audit engagement letter 业务约定书 '|
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15.recurring audit 连续审计 Xm,w.|dx
16.the client 委托人 @vzv9c[
17.change CPA 更换注册会计师 40,u(4.m*
18.the existing CPA 现任注册会计师 a{*r^m'N
19.the successor CPA 后任注册会计师 i i&kfy
20.the preceding CPA前任注册会计师 &("HH"!
21.issue the audit report 出具审计报告 %6Wv-:LY
22.expert 专家
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23.the board of directors 董事会 =(\
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24.knowledge of the entity‘ s business 了解被审计单位情况 'MZX"t
25.assess material misstatement risks评估重大错报风险 Q'-g+aN
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 ~1e?9D
27.a general knowledge of —— 初步了解―――的情况 (
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28.a more knowledge of—— 进一步了解的情况 XIQfgrGZ
29.the prior year‘s working papers 以前年度工作底稿 Si=zxy T
30.minutes of meeting 会议纪要 0'&N?rS
31.business risks 经营风险 n:QFwwQ`Q;
32.appropriateness 适当性 ]6JI((
33.accounting estimate 会计估计 'u"r^o?
34.management representations 管理层声明 !F]7q]g
35.going concern assumption 持续经营假设 |VC|@
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36.audit plan 审计计划 G&ZpQ)
37.significant audit areas 重点审计领域 m"3gTqG
38.error 错误 2e~ud9,
39.fraud舞弊 2Lravb3
40.modified or additional procedures 修改或追加审计程序 up`.#GWm
41.misappropriation of assets 侵占资产 :
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42.transactions without substance 虚假交易 <zUU`
43.unusual pressures 异常压力 )0F\[Jl}
44.the suspected noncompliance 涉嫌存在违法行为 MPSoRA: h
45.materialiy 重要性 t<sy7e='
46.exceed the materiality level 超过重要性水平 "p,TYjT?R
47.approach the materiality level 接近重要性水平 Wp5w}8g
48.an acceptably low level 可接受水平 }<G"w5.<
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 F"2rX&W
50.misstatements or omissions 错报或漏报 oEfy
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51.aggregate 总计 h$\+r<
52.subsequent events 期后事项 v(Vm:oK,
53.adjust the financial statements 调整财务报表 [Ol}GvzJ7
54.perform additional audit procedures 实施追加的审计程序 M? 7
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55.audit risk 审计风险 2oL~N*^C
56.detection risk 检查风险 &+"-'7
57.inappropriate audit opinion 不适当的审计意见 AH?T}t2
58.material misstatement 重大的错报 sT&O %(
59.tolerable misstatement 可容忍错报 fg[]>:ZT.
60.the acceptable level of detection risk 可接受的检查风险