1.audit 审计 Wq
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2.attestation 鉴证 ]+C;C
3.credibility 可信赖程度 kU*Fif
4.audit of financial statements 财务报表审计 =6PTT$,
5.agreed-upon procedures 执行商定程序 ,hMdxZJd
6.high levels of assurance 高水平保证 |f9fq~'1e
7.compilation 编制 7/ $r
8.reliability 可靠性 Qn=#KS8=J
9.relevance 相关性 ]3u$%vc
10.professional skepticism 职业谨慎 $2tPqZ>
11.objectivity 客观性 NeG$;z7
12. professional competence 专业胜任能力 ,{tz%\,%
13.Senior/CPA-in-charge 项目经理 FLWQY,
14.audit engagement letter 业务约定书 U|[+M@F_L
15.recurring audit 连续审计 %Z:07|57I[
16.the client 委托人 =f{)!uW
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17.change CPA 更换注册会计师 uyE_7)2d
18.the existing CPA 现任注册会计师 6[\b]I\Q
19.the successor CPA 后任注册会计师 m%?+;V
20.the preceding CPA前任注册会计师 gb_r <j:w
21.issue the audit report 出具审计报告 E{):zg
22.expert 专家 A>0wqT
23.the board of directors 董事会 Ub>Pl,~'
24.knowledge of the entity‘ s business 了解被审计单位情况 !(%^Tg=
25.assess material misstatement risks评估重大错报风险 p\>im+0oh
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 z8MKGM
27.a general knowledge of —— 初步了解―――的情况 28u3B2\$
28.a more knowledge of—— 进一步了解的情况 ,WvCslZ
29.the prior year‘s working papers 以前年度工作底稿 =_\+6\_
30.minutes of meeting 会议纪要 =N,ahq
31.business risks 经营风险 *x0nAo_n
32.appropriateness 适当性 >q+q];=(
33.accounting estimate 会计估计
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34.management representations 管理层声明 EZN38T
35.going concern assumption 持续经营假设 \A~r~
36.audit plan 审计计划 8w 2$H
37.significant audit areas 重点审计领域 ZUkrJ'
38.error 错误 '4T]=s~N
39.fraud舞弊 }3^b1D>2O
40.modified or additional procedures 修改或追加审计程序 KNI* :
41.misappropriation of assets 侵占资产 I;=HXL
42.transactions without substance 虚假交易 <B3v4f
43.unusual pressures 异常压力 +Jf45[D
44.the suspected noncompliance 涉嫌存在违法行为 ,JLY
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45.materialiy 重要性 |I0O|Zdv
46.exceed the materiality level 超过重要性水平 :o2^?k8k
47.approach the materiality level 接近重要性水平 R)[ l3
48.an acceptably low level 可接受水平 I: j!A
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 _0razNk
50.misstatements or omissions 错报或漏报 J
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51.aggregate 总计 9f wFSJx
52.subsequent events 期后事项 xJ0Q8A
53.adjust the financial statements 调整财务报表 bD: yu
54.perform additional audit procedures 实施追加的审计程序 vX9B^W||x
55.audit risk 审计风险 K6 {0`'x
56.detection risk 检查风险 H@j
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57.inappropriate audit opinion 不适当的审计意见 +"~~;J$
58.material misstatement 重大的错报 7H,p/G?]k
59.tolerable misstatement 可容忍错报 Vm3e6Y,K
60.the acceptable level of detection risk 可接受的检查风险