1.audit 审计 JMsHK,(
2.attestation 鉴证 FdxsUDL
3.credibility 可信赖程度 L8P36]>
4.audit of financial statements 财务报表审计 $c=&0yt5
5.agreed-upon procedures 执行商定程序 wRbw
6.high levels of assurance 高水平保证 Gpu_=9vzv
7.compilation 编制 *.8:'F
8.reliability 可靠性 OmNn,PCl8
9.relevance 相关性 pt})JMm
10.professional skepticism 职业谨慎 chLeq
11.objectivity 客观性 q$ >_WF#||
12. professional competence 专业胜任能力 cjT[P"5$
13.Senior/CPA-in-charge 项目经理 # #>a&,
14.audit engagement letter 业务约定书 [=~!w_
15.recurring audit 连续审计 <!!nI%NC
16.the client 委托人 z93nYY$`Y
17.change CPA 更换注册会计师 <.$,`m,
18.the existing CPA 现任注册会计师 3^ ~Zj95M
19.the successor CPA 后任注册会计师 EXHR(t}e
20.the preceding CPA前任注册会计师 jtLnj@,
21.issue the audit report 出具审计报告 B\zoJg&7(
22.expert 专家 m/?h2McS
23.the board of directors 董事会 ?`i|"y#
24.knowledge of the entity‘ s business 了解被审计单位情况 5"2@NL
25.assess material misstatement risks评估重大错报风险 qw0~*0
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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 `,-STIh)
27.a general knowledge of —— 初步了解―――的情况 uu@<&.r\C
28.a more knowledge of—— 进一步了解的情况 $i%HDt|
29.the prior year‘s working papers 以前年度工作底稿 D
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30.minutes of meeting 会议纪要 _LsYMUe
31.business risks 经营风险 yk#rd~2Z0
32.appropriateness 适当性 8bGD
33.accounting estimate 会计估计 $Sw,hb
34.management representations 管理层声明 D(@SnI+
35.going concern assumption 持续经营假设 s((b"{fFb
36.audit plan 审计计划 @>Ek '~m
37.significant audit areas 重点审计领域 pXNtN5@FQ
38.error 错误 `skH-lk,
39.fraud舞弊 VO|u8Z"
40.modified or additional procedures 修改或追加审计程序 @7X\tV.Z
41.misappropriation of assets 侵占资产 ](n
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42.transactions without substance 虚假交易 H<z30r/-w
43.unusual pressures 异常压力 Gl"wEL*
44.the suspected noncompliance 涉嫌存在违法行为 'tSnH&c
45.materialiy 重要性 tnJ`D4
46.exceed the materiality level 超过重要性水平 2;}xN! 8
47.approach the materiality level 接近重要性水平 e
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48.an acceptably low level 可接受水平 i8eA_Q
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 T7s+9CE
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 QU%N*bFW%P
52.subsequent events 期后事项 4V>vg2
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53.adjust the financial statements 调整财务报表 ^T+<!k
54.perform additional audit procedures 实施追加的审计程序 WS5"!vz
55.audit risk 审计风险 Sy:K:Z|[U
56.detection risk 检查风险 1"d\mE
57.inappropriate audit opinion 不适当的审计意见 kp.|gzA6
58.material misstatement 重大的错报 Ga?UHw~
59.tolerable misstatement 可容忍错报 m]e0X*Kg
60.the acceptable level of detection risk 可接受的检查风险