1.audit 审计 P|64wq{B8
2.attestation 鉴证 Z~P5SEg
3.credibility 可信赖程度 KD#ip3
4.audit of financial statements 财务报表审计 rN>f
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5.agreed-upon procedures 执行商定程序 fC81(5
6.high levels of assurance 高水平保证 :/1WJG:!
7.compilation 编制 -aec1+o
8.reliability 可靠性 ,D#~%kq~
9.relevance 相关性 p_mP'
10.professional skepticism 职业谨慎 b2:CFtH5
11.objectivity 客观性 >B3_P4pW9
12. professional competence 专业胜任能力 oFY'Ek;d
13.Senior/CPA-in-charge 项目经理 EnfSVG8kB8
14.audit engagement letter 业务约定书 vmk
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15.recurring audit 连续审计 X
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16.the client 委托人 30B!hj$C
17.change CPA 更换注册会计师 58=fT1
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18.the existing CPA 现任注册会计师 -lLq)
19.the successor CPA 后任注册会计师 EJN}$|*Av
20.the preceding CPA前任注册会计师 :@n e29,}
21.issue the audit report 出具审计报告 |~uCLf>
22.expert 专家 n!f@JHL
23.the board of directors 董事会 '5{gWV`
24.knowledge of the entity‘ s business 了解被审计单位情况 xe_c`%_
25.assess material misstatement risks评估重大错报风险 'Z;R!@Dm
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 @mw1(J
27.a general knowledge of —— 初步了解―――的情况 g.z/%LpK
28.a more knowledge of—— 进一步了解的情况 r_Xk:
29.the prior year‘s working papers 以前年度工作底稿 V}Oxz
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30.minutes of meeting 会议纪要 A2htD!3
31.business risks 经营风险 _%.atW7
32.appropriateness 适当性 C/lpSe
33.accounting estimate 会计估计 `@eQL[Z9x
34.management representations 管理层声明 C~kw{g+|
35.going concern assumption 持续经营假设 c!6.D
36.audit plan 审计计划 Y2Y/laD
37.significant audit areas 重点审计领域 .,feRK>3
38.error 错误 RD,`D!
39.fraud舞弊 KZ&8aulP
40.modified or additional procedures 修改或追加审计程序 ^F_c'
41.misappropriation of assets 侵占资产 ]BX|G`CCc
42.transactions without substance 虚假交易 hfVJg7-
43.unusual pressures 异常压力 w 8T#~Dc
44.the suspected noncompliance 涉嫌存在违法行为 ])v
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45.materialiy 重要性 z!?xz
46.exceed the materiality level 超过重要性水平 j].XVn,
47.approach the materiality level 接近重要性水平 &Q 3!ty
48.an acceptably low level 可接受水平 7)<
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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 qJrK?:O;
50.misstatements or omissions 错报或漏报 I+ydVj(Op
51.aggregate 总计 $Z$BF
52.subsequent events 期后事项 +.gZILw
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 Ptn0;GC
55.audit risk 审计风险 MT}9T
56.detection risk 检查风险 7oK!!Qd^w
57.inappropriate audit opinion 不适当的审计意见 Un@d Wf6'
58.material misstatement 重大的错报 @2Z{en?
59.tolerable misstatement 可容忍错报 Np+<)q2
60.the acceptable level of detection risk 可接受的检查风险