1.audit 审计 mc
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2.attestation 鉴证 EK'!}OGCG
3.credibility 可信赖程度 EV?z`jE9
4.audit of financial statements 财务报表审计 ]f3>-)$*
5.agreed-upon procedures 执行商定程序 ite~E5?#
6.high levels of assurance 高水平保证 28nFR
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7.compilation 编制 vv7I_nK?
8.reliability 可靠性 aDCwI :Li(
9.relevance 相关性 I_BJH'!t
10.professional skepticism 职业谨慎 < v
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11.objectivity 客观性 $8F
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12. professional competence 专业胜任能力 /<3UQLMa
13.Senior/CPA-in-charge 项目经理 KmF]\:sMD
14.audit engagement letter 业务约定书 ;G!q Y
15.recurring audit 连续审计
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16.the client 委托人 3oqHGA:}
17.change CPA 更换注册会计师 ElXFeJ%[G
18.the existing CPA 现任注册会计师 s @C}P
19.the successor CPA 后任注册会计师 saAF+H/=
20.the preceding CPA前任注册会计师 [
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21.issue the audit report 出具审计报告 olcDt&xv]
22.expert 专家 `x|?&Ytmf9
23.the board of directors 董事会 pXUSLs
24.knowledge of the entity‘ s business 了解被审计单位情况 OKV8zO
25.assess material misstatement risks评估重大错报风险 j39wA~K
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 K%d&E
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27.a general knowledge of —— 初步了解―――的情况 =QsYXK7Mn4
28.a more knowledge of—— 进一步了解的情况 'Vbi VLWD
29.the prior year‘s working papers 以前年度工作底稿 5)E @F9N
30.minutes of meeting 会议纪要 Ls%MGs9PI
31.business risks 经营风险 F\!
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32.appropriateness 适当性 u4j5w
33.accounting estimate 会计估计 ;);kEq/=P
34.management representations 管理层声明 6wxs1G
35.going concern assumption 持续经营假设 $u.z*b_yy
36.audit plan 审计计划 626r^c=
37.significant audit areas 重点审计领域 g5yJfRLxp
38.error 错误 [vgtc.V
39.fraud舞弊 kP"9&R`E
40.modified or additional procedures 修改或追加审计程序 v:U-6W_)|
41.misappropriation of assets 侵占资产 ?8$Q-1=
42.transactions without substance 虚假交易 O84i;
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43.unusual pressures 异常压力 xA/D'
44.the suspected noncompliance 涉嫌存在违法行为 C]#,+q*
45.materialiy 重要性 3u;oQ5<(v
46.exceed the materiality level 超过重要性水平 =fbWz
47.approach the materiality level 接近重要性水平 o@Oqm> ]SS
48.an acceptably low level 可接受水平 HDLk>_N_s,
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 "fI6Cpc
50.misstatements or omissions 错报或漏报 vbNBLCwug
51.aggregate 总计 G?ZXWu.
52.subsequent events 期后事项 J *yg&
53.adjust the financial statements 调整财务报表 (?c-iKGc
54.perform additional audit procedures 实施追加的审计程序 OH88n69
55.audit risk 审计风险 Qd-A.{[h
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 !?XC1xe~R
58.material misstatement 重大的错报 IU[ [H#
59.tolerable misstatement 可容忍错报 i$@:@&(~Y
60.the acceptable level of detection risk 可接受的检查风险