1.audit 审计 *!wO:<-
2.attestation 鉴证 .:#_5K
3.credibility 可信赖程度 x
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4.audit of financial statements 财务报表审计 3Vb=6-|
5.agreed-upon procedures 执行商定程序 mmpr]cT@'k
6.high levels of assurance 高水平保证 B.C H9M
7.compilation 编制 KoxGxHz^Y3
8.reliability 可靠性 y~4SKv
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9.relevance 相关性 &deZ
10.professional skepticism 职业谨慎 UIm[DYMS
11.objectivity 客观性 {7ZtOe
12. professional competence 专业胜任能力 L*SSv
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13.Senior/CPA-in-charge 项目经理 v"G%5pq*\
14.audit engagement letter 业务约定书 JsWq._O{/
15.recurring audit 连续审计 #NVF\
16.the client 委托人 S4aHce5PXA
17.change CPA 更换注册会计师 G{&yzHAuae
18.the existing CPA 现任注册会计师 /eU1(oo&`5
19.the successor CPA 后任注册会计师 B~'VDOG$Z
20.the preceding CPA前任注册会计师 buxI-wv
21.issue the audit report 出具审计报告 e$FAhwpo
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22.expert 专家
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23.the board of directors 董事会 ~_# Y,)S!z
24.knowledge of the entity‘ s business 了解被审计单位情况 %Mb(
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25.assess material misstatement risks评估重大错报风险 a@V/sh
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 X\$W'^ np
27.a general knowledge of —— 初步了解―――的情况 ,;=( )-
28.a more knowledge of—— 进一步了解的情况 8HRPJSO~g
29.the prior year‘s working papers 以前年度工作底稿 l
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30.minutes of meeting 会议纪要 >$S,>d_k`
31.business risks 经营风险
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32.appropriateness 适当性 gt t$O
33.accounting estimate 会计估计 1f pS"_}
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 f;tyoN0wHx
36.audit plan 审计计划 $qUta<o2@
37.significant audit areas 重点审计领域 b[[6X
38.error 错误 kj3o
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39.fraud舞弊 <%3SI.
40.modified or additional procedures 修改或追加审计程序 1={Tcq\]
41.misappropriation of assets 侵占资产 D"] [&m
42.transactions without substance 虚假交易 q[|`&6B
43.unusual pressures 异常压力 zyp"*0zUr
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 -IEP?NX
46.exceed the materiality level 超过重要性水平 P7k$^n
47.approach the materiality level 接近重要性水平 Z/05 wB
48.an acceptably low level 可接受水平 hte9l)
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 sQw`U{JG
50.misstatements or omissions 错报或漏报 ATmqq)\s
51.aggregate 总计 *"QE1Fum'
52.subsequent events 期后事项 $@qs(Xwr
53.adjust the financial statements 调整财务报表 `)C`_g3Ew
54.perform additional audit procedures 实施追加的审计程序 =Wy`X0h
55.audit risk 审计风险 S.F=$z.%
56.detection risk 检查风险 LI|HET_
57.inappropriate audit opinion 不适当的审计意见 eeJt4DV8v
58.material misstatement 重大的错报 +-!|%jG`%v
59.tolerable misstatement 可容忍错报 V-ouIqnI
60.the acceptable level of detection risk 可接受的检查风险