1.audit 审计 G9g6.8*&
2.attestation 鉴证 *U l*%!
?D
3.credibility 可信赖程度 [4J6 iF
4.audit of financial statements 财务报表审计 bY~@}gC**@
5.agreed-upon procedures 执行商定程序 ,DnYtIERo
6.high levels of assurance 高水平保证 *V k ^f+5
7.compilation 编制 k8]O65t |
8.reliability 可靠性 9PUes3"v
9.relevance 相关性 xdy^ ^3"
10.professional skepticism 职业谨慎 Ejq#~
Zhr!
11.objectivity 客观性 k#:2'!7G
12. professional competence 专业胜任能力 n +1y
13.Senior/CPA-in-charge 项目经理 X%9*O[6{
14.audit engagement letter 业务约定书 Tx%VU8\?n
15.recurring audit 连续审计 j*;N\;iL!*
16.the client 委托人 <f~Fl^^8
17.change CPA 更换注册会计师 =22ALlxk
18.the existing CPA 现任注册会计师 O3NWXe<
19.the successor CPA 后任注册会计师 9TxyZL
20.the preceding CPA前任注册会计师 efz&@|KR
21.issue the audit report 出具审计报告 0F;
,
O3Q
22.expert 专家 $(q>mg:H
23.the board of directors 董事会 UF__O.l__
24.knowledge of the entity‘ s business 了解被审计单位情况 AK u_~bTk
25.assess material misstatement risks评估重大错报风险 RD<75]**{
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 E&~nps8e
27.a general knowledge of —— 初步了解―――的情况 9j|gdfb%ml
28.a more knowledge of—— 进一步了解的情况 (!?K7<Jv
29.the prior year‘s working papers 以前年度工作底稿 >P.
'CU
30.minutes of meeting 会议纪要 dv
N<5~
31.business risks 经营风险 5 ZfP
32.appropriateness 适当性 . >6 Wv0
33.accounting estimate 会计估计 Cef: tdk7
34.management representations 管理层声明 tu%[p 4
35.going concern assumption 持续经营假设 bZipm( e
36.audit plan 审计计划 {b!7
.Cd=
37.significant audit areas 重点审计领域 $1*3!}_0
38.error 错误 }{],GHCjQ
39.fraud舞弊 RM*f|j
40.modified or additional procedures 修改或追加审计程序 +'03>!V
41.misappropriation of assets 侵占资产 $
GF]/;\m
42.transactions without substance 虚假交易 ?Hy+'sq[
43.unusual pressures 异常压力 J^3H7 ]
44.the suspected noncompliance 涉嫌存在违法行为 '5H4z7)
45.materialiy 重要性 msk/p >{O
46.exceed the materiality level 超过重要性水平 (%< ' A
47.approach the materiality level 接近重要性水平 ^ i_Iqph=
48.an acceptably low level 可接受水平 nwM)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 d$;/T('
50.misstatements or omissions 错报或漏报 s'_,:R\VM>
51.aggregate 总计 -)w]a{F
52.subsequent events 期后事项 =K$,E 4*
53.adjust the financial statements 调整财务报表 ;rBp1[qVe
54.perform additional audit procedures 实施追加的审计程序 ( v#pj8aE
55.audit risk 审计风险 -fIc4u[
56.detection risk 检查风险 -p# ,5}
57.inappropriate audit opinion 不适当的审计意见 BgRZ<B`
58.material misstatement 重大的错报 Rf[V)x
59.tolerable misstatement 可容忍错报 {0's~U+@
60.the acceptable level of detection risk 可接受的检查风险
