1.audit 审计 HK@LA3
2.attestation 鉴证 %+PWcCmn
3.credibility 可信赖程度 nZ;h&N-_-
4.audit of financial statements 财务报表审计 )XB31^
5.agreed-upon procedures 执行商定程序 ' 0iXx
6.high levels of assurance 高水平保证 Y2&>;ym!
7.compilation 编制 F-!,U)
8.reliability 可靠性 ztSP4lW
9.relevance 相关性 ,vfi]_PK
10.professional skepticism 职业谨慎 it=4cHT
11.objectivity 客观性 s|7(VUPL
12. professional competence 专业胜任能力 B
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13.Senior/CPA-in-charge 项目经理 g.AMCM?z
14.audit engagement letter 业务约定书 ;]ojfR=?%
15.recurring audit 连续审计 Qt+|s&HGt
16.the client 委托人 @"M%ZnFu
17.change CPA 更换注册会计师 \Y)pm9!
18.the existing CPA 现任注册会计师 v 4@=>L
19.the successor CPA 后任注册会计师 ENlqoj1
20.the preceding CPA前任注册会计师 IR*g>q
21.issue the audit report 出具审计报告 ^i3~i?\,P
22.expert 专家 0\G`AO;D
23.the board of directors 董事会 [Z2:3*5r.
24.knowledge of the entity‘ s business 了解被审计单位情况 zYf`o0U
25.assess material misstatement risks评估重大错报风险 i^c
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 |ITSd%`3_
27.a general knowledge of —— 初步了解―――的情况 [ vU$zZ<
28.a more knowledge of—— 进一步了解的情况 &Gp~)%
29.the prior year‘s working papers 以前年度工作底稿 (!h%)
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30.minutes of meeting 会议纪要 -4
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31.business risks 经营风险 E?c)WA2iH
32.appropriateness 适当性 {}Y QB'}
33.accounting estimate 会计估计 <8UqV.&
34.management representations 管理层声明 ld~8g,
35.going concern assumption 持续经营假设 FhJ8}at+e
36.audit plan 审计计划 nSH
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37.significant audit areas 重点审计领域 D]+0X8@kH7
38.error 错误 %B^nQbNDM
39.fraud舞弊 !^Mk5E (
40.modified or additional procedures 修改或追加审计程序 9>qc 1z
41.misappropriation of assets 侵占资产 ;Qpp[V`
42.transactions without substance 虚假交易 {^TV Zdw
43.unusual pressures 异常压力 EjsAV F
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44.the suspected noncompliance 涉嫌存在违法行为 5 pNbO[
45.materialiy 重要性 4:$?u}9[:[
46.exceed the materiality level 超过重要性水平 N2yxli
47.approach the materiality level 接近重要性水平 ei 1(A
48.an acceptably low level 可接受水平 gi::?ET/.
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 ],ow@}
50.misstatements or omissions 错报或漏报 ebk{p<
51.aggregate 总计 4l! ^"=rh
52.subsequent events 期后事项 i2or/(u`
53.adjust the financial statements 调整财务报表 WNkAI9B
54.perform additional audit procedures 实施追加的审计程序 3}::"X
55.audit risk 审计风险 tAD{{GW9
56.detection risk 检查风险 V1R=`
57.inappropriate audit opinion 不适当的审计意见 vF, !8e'v
58.material misstatement 重大的错报 OtuOT=%
59.tolerable misstatement 可容忍错报 |CME:;{T
60.the acceptable level of detection risk 可接受的检查风险