1.audit 审计 q]Vxf!0*>
2.attestation 鉴证 4g+Dp&U
3.credibility 可信赖程度 ` {/"?s|
4.audit of financial statements 财务报表审计 )5Wt(p:T6_
5.agreed-upon procedures 执行商定程序 hg7^#f95u
6.high levels of assurance 高水平保证 T
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7.compilation 编制 };Pdn7;1G:
8.reliability 可靠性 3FY87R
9.relevance 相关性 QZ&
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10.professional skepticism 职业谨慎 gx9=L&=d
11.objectivity 客观性 2Y>#FEW/
12. professional competence 专业胜任能力 0hg4y
13.Senior/CPA-in-charge 项目经理 CFXr=.yz
14.audit engagement letter 业务约定书 ;&c9!LfP
15.recurring audit 连续审计 \r1nMw 3&
16.the client 委托人 3!M|Sf<s
17.change CPA 更换注册会计师 dOX"7kZ
18.the existing CPA 现任注册会计师 G,e!!J
19.the successor CPA 后任注册会计师 l=UXikx
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 vN&(__3((
22.expert 专家 9+#BU$*v
23.the board of directors 董事会 Cz|F%>y#
24.knowledge of the entity‘ s business 了解被审计单位情况 nT
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25.assess material misstatement risks评估重大错报风险 }2h!
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 @d|3c7` A
27.a general knowledge of —— 初步了解―――的情况 p~WX\;
28.a more knowledge of—— 进一步了解的情况 ka/>jV"
29.the prior year‘s working papers 以前年度工作底稿 2q4-9vu
30.minutes of meeting 会议纪要 ZZM;%i-B
31.business risks 经营风险 ^P|Zze
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32.appropriateness 适当性 #(}'G*
33.accounting estimate 会计估计 `y>BbJqy
34.management representations 管理层声明 jr(|-!RVMN
35.going concern assumption 持续经营假设 v,|jmv+:
36.audit plan 审计计划 =%SH2kb
37.significant audit areas 重点审计领域 h0] bIT{
38.error 错误 "m>BE
39.fraud舞弊 k%R(Qga
40.modified or additional procedures 修改或追加审计程序 ?f= ~Pn+
41.misappropriation of assets 侵占资产 6zIK%<
42.transactions without substance 虚假交易 V%'' GF
43.unusual pressures 异常压力 vddl9"V)
44.the suspected noncompliance 涉嫌存在违法行为 f}EsS
45.materialiy 重要性 Vkfc&+
46.exceed the materiality level 超过重要性水平 T9FGuit9
47.approach the materiality level 接近重要性水平 .oM;D~(=9
48.an acceptably low level 可接受水平 MxOIe|=&
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 / hg)=p
50.misstatements or omissions 错报或漏报 *4/KK
51.aggregate 总计 (&-I-#i
52.subsequent events 期后事项 4-BrE&2f
53.adjust the financial statements 调整财务报表 xb2j
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54.perform additional audit procedures 实施追加的审计程序 `(r0+Qx
55.audit risk 审计风险 %GP`
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56.detection risk 检查风险 >}B53.;.k
57.inappropriate audit opinion 不适当的审计意见 jx'hxC'3
58.material misstatement 重大的错报 [HhaBy9
59.tolerable misstatement 可容忍错报 WDI3*
60.the acceptable level of detection risk 可接受的检查风险