1.audit 审计 2BIOA#@t
2.attestation 鉴证 ZBfB4<M9xS
3.credibility 可信赖程度 O:G-I$F|
4.audit of financial statements 财务报表审计 %GD
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5.agreed-upon procedures 执行商定程序 N
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6.high levels of assurance 高水平保证 ppM^&6x^
7.compilation 编制 W>]=0u4
8.reliability 可靠性 |CjE}5Op>
9.relevance 相关性 ^k}jPc6
10.professional skepticism 职业谨慎 9S[T
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11.objectivity 客观性 pxs`g&3yd
12. professional competence 专业胜任能力 `=f1rXhI+1
13.Senior/CPA-in-charge 项目经理 w`OHNwXh#I
14.audit engagement letter 业务约定书 We,~P\g
15.recurring audit 连续审计 @uI_4 a
16.the client 委托人 r` (U3EgP
17.change CPA 更换注册会计师 zos#B30
18.the existing CPA 现任注册会计师 ~WG#Zci-
19.the successor CPA 后任注册会计师 dq
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20.the preceding CPA前任注册会计师 rhe;j/ /`
21.issue the audit report 出具审计报告 X|H%jdta
22.expert 专家 mk1;22o{TX
23.the board of directors 董事会 &eT)c<yhyK
24.knowledge of the entity‘ s business 了解被审计单位情况 "';'*x
25.assess material misstatement risks评估重大错报风险 @YP\!#"8
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =8j;!7p
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 E) >~0jv
29.the prior year‘s working papers 以前年度工作底稿 UnZ*"%
30.minutes of meeting 会议纪要 rB|D^@mG
31.business risks 经营风险 _n2PoE:5@P
32.appropriateness 适当性 tq?lF$mM:
33.accounting estimate 会计估计 \0Zm3[
34.management representations 管理层声明 _Q/D%7[pa
35.going concern assumption 持续经营假设 dZRz'd
36.audit plan 审计计划 `pN"T?Pk
37.significant audit areas 重点审计领域 8UoMOeI3
38.error 错误 0X -u'=Bs
39.fraud舞弊 Tn/T:7C
40.modified or additional procedures 修改或追加审计程序 ` &|Rs
41.misappropriation of assets 侵占资产 X4&{/;$
42.transactions without substance 虚假交易 (hd^
43.unusual pressures 异常压力 ^v3ytS
44.the suspected noncompliance 涉嫌存在违法行为 F$ x@]
45.materialiy 重要性 f!*b8ND^R
46.exceed the materiality level 超过重要性水平 OibW
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47.approach the materiality level 接近重要性水平 ji`N1e,l
48.an acceptably low level 可接受水平 ?{$Q'c_I
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 LDW":k|
50.misstatements or omissions 错报或漏报 |v}"UW(y
51.aggregate 总计 ;8T=uCi
52.subsequent events 期后事项 I0v
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53.adjust the financial statements 调整财务报表 X@&uu0JJ
54.perform additional audit procedures 实施追加的审计程序 HdUW(FZ
55.audit risk 审计风险 F\R}no5C
56.detection risk 检查风险 } XU:DE
57.inappropriate audit opinion 不适当的审计意见 --YUiNhh
58.material misstatement 重大的错报 x2sOEkcQ
59.tolerable misstatement 可容忍错报 .4W>9
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60.the acceptable level of detection risk 可接受的检查风险