1.audit 审计 B@*BcE?
2.attestation 鉴证 pooi8" G
3.credibility 可信赖程度 t; n6Q0
4.audit of financial statements 财务报表审计 #I@]8U#,":
5.agreed-upon procedures 执行商定程序 sXTt)J
6.high levels of assurance 高水平保证 5h[u2&;G
7.compilation 编制 y{ 90A
8.reliability 可靠性 c}mJ6Pt
9.relevance 相关性 MCQ>BP
10.professional skepticism 职业谨慎 ?9X#{p>q
11.objectivity 客观性 'KQ]7
12. professional competence 专业胜任能力 *6*#"#D
13.Senior/CPA-in-charge 项目经理 [RD ^@~x
14.audit engagement letter 业务约定书 P0Na<)\'Y!
15.recurring audit 连续审计
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16.the client 委托人 oAWk<B(@
17.change CPA 更换注册会计师 aJMh>
18.the existing CPA 现任注册会计师 *ILS/`mdav
19.the successor CPA 后任注册会计师 D4'?
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20.the preceding CPA前任注册会计师 ,-CDF)~G=3
21.issue the audit report 出具审计报告 2x e_Q70II
22.expert 专家 (Wq9YDD@
23.the board of directors 董事会 TFxb\
24.knowledge of the entity‘ s business 了解被审计单位情况 D0i84I`Z%
25.assess material misstatement risks评估重大错报风险 .EloBP
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 p{Pa(Z]G
27.a general knowledge of —— 初步了解―――的情况 T<54qe4`p
28.a more knowledge of—— 进一步了解的情况 5F2+o#*h
29.the prior year‘s working papers 以前年度工作底稿 K?[pCF2C
30.minutes of meeting 会议纪要 c7s4 g-
31.business risks 经营风险 j)-D.bY0
32.appropriateness 适当性 RW(AjDM
33.accounting estimate 会计估计 *{4cc
34.management representations 管理层声明 eiEZtu
35.going concern assumption 持续经营假设 &;)~bS(
36.audit plan 审计计划 `r*6P^P
37.significant audit areas 重点审计领域 2+=|!+f
38.error 错误 bwVv#Z\r
39.fraud舞弊 )SA$hwR
40.modified or additional procedures 修改或追加审计程序 8.pz?{**T
41.misappropriation of assets 侵占资产 h|
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42.transactions without substance 虚假交易 k|A!5A2
43.unusual pressures 异常压力 'EZ[aY!);
44.the suspected noncompliance 涉嫌存在违法行为 |~\K:[T&
45.materialiy 重要性 h!K
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46.exceed the materiality level 超过重要性水平 LOnhFX
47.approach the materiality level 接近重要性水平 a
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48.an acceptably low level 可接受水平 ~;eWQwD
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 WP]<\_r2
50.misstatements or omissions 错报或漏报 1xguG7
51.aggregate 总计 ,dVCbAS@
52.subsequent events 期后事项 VdeK~#k
53.adjust the financial statements 调整财务报表 +=k?Dp[
54.perform additional audit procedures 实施追加的审计程序 /kw4":{]
55.audit risk 审计风险 >t D-kzN
56.detection risk 检查风险 o B6"D
57.inappropriate audit opinion 不适当的审计意见 #
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58.material misstatement 重大的错报 s=%HT fw
59.tolerable misstatement 可容忍错报 i[\[xfk
60.the acceptable level of detection risk 可接受的检查风险