1.audit 审计 @1pfH\m
2.attestation 鉴证 0!:%Ge_
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 vf?m6CMU!
5.agreed-upon procedures 执行商定程序 hG9Mp!d91
6.high levels of assurance 高水平保证 m5?t<H~
7.compilation 编制 #.}&6ZP
8.reliability 可靠性 +y-3tcI)
9.relevance 相关性 ESS1 L$y
10.professional skepticism 职业谨慎 sC :.}6
11.objectivity 客观性 K7q R
12. professional competence 专业胜任能力 JkLpoe81
13.Senior/CPA-in-charge 项目经理 gI Gi7x
14.audit engagement letter 业务约定书 /(s N@kt
15.recurring audit 连续审计 {FN4BC`3+
16.the client 委托人 AQ"rk9Z
17.change CPA 更换注册会计师 kk
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18.the existing CPA 现任注册会计师 \)g}
19.the successor CPA 后任注册会计师 hx~rq`{
20.the preceding CPA前任注册会计师 &y
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21.issue the audit report 出具审计报告 'J0Ea\,if0
22.expert 专家 xWWVU}fd1
23.the board of directors 董事会 Ci3
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24.knowledge of the entity‘ s business 了解被审计单位情况 H,!yG5yF
25.assess material misstatement risks评估重大错报风险 =$kSn\L,
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Djp;\.$(
27.a general knowledge of —— 初步了解―――的情况 ~!Rf5QA85
28.a more knowledge of—— 进一步了解的情况 6* tky;
29.the prior year‘s working papers 以前年度工作底稿 ?IiFFfs
30.minutes of meeting 会议纪要 \&v)#w
31.business risks 经营风险 +5Y;JL<%/
32.appropriateness 适当性 Hv
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33.accounting estimate 会计估计 j W-K
34.management representations 管理层声明 HNX/#?3
35.going concern assumption 持续经营假设 s*e1m%
36.audit plan 审计计划 AD'c#CT
37.significant audit areas 重点审计领域 WsmP]i^Q
38.error 错误 17ynFHMd,
39.fraud舞弊 +DSZ(Zb4qY
40.modified or additional procedures 修改或追加审计程序 zwlz zqV
41.misappropriation of assets 侵占资产 6s:
42.transactions without substance 虚假交易 ~#P` 7G
43.unusual pressures 异常压力 h& Ez
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44.the suspected noncompliance 涉嫌存在违法行为 h7}P5z0F
45.materialiy 重要性 +L=a\8Ep
46.exceed the materiality level 超过重要性水平 ,Mn?h\
47.approach the materiality level 接近重要性水平 !!v9\R4um
48.an acceptably low level 可接受水平 RWGAxq`9f
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 pm*i!3g'
50.misstatements or omissions 错报或漏报 -
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51.aggregate 总计 B}d)e_uLj
52.subsequent events 期后事项 QLH6N
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53.adjust the financial statements 调整财务报表 Ke\FzZ]
54.perform additional audit procedures 实施追加的审计程序 69``j{Z+
55.audit risk 审计风险 t)l^$j!h@
56.detection risk 检查风险 6"o@d8>v
57.inappropriate audit opinion 不适当的审计意见 6[]O3Aa
58.material misstatement 重大的错报 0(|36;x
59.tolerable misstatement 可容忍错报 J~5+=V7OV
60.the acceptable level of detection risk 可接受的检查风险