1.audit 审计 =8;
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2.attestation 鉴证 y0'Rmk,
3.credibility 可信赖程度 }j*KcB_
4.audit of financial statements 财务报表审计 f]JM /
5.agreed-upon procedures 执行商定程序 1:f9J
6.high levels of assurance 高水平保证 1n:8s'\
7.compilation 编制 li0i"
8.reliability 可靠性 &?*V0luP)
9.relevance 相关性 u%$Zqee
10.professional skepticism 职业谨慎 ?34 e-
11.objectivity 客观性 BV>\ McI+
12. professional competence 专业胜任能力 2@%$;.
13.Senior/CPA-in-charge 项目经理 V&Xe!S
14.audit engagement letter 业务约定书 Axe8n1*y
15.recurring audit 连续审计 $`z)~6'
16.the client 委托人 pO ml8SQf
17.change CPA 更换注册会计师 ~~SwCXZ+b^
18.the existing CPA 现任注册会计师 ;K!]4tfJ
19.the successor CPA 后任注册会计师 XVvK2(
20.the preceding CPA前任注册会计师 @>E2?CV
21.issue the audit report 出具审计报告 :yeq(oK,
22.expert 专家 p' +
23.the board of directors 董事会 DsT>3
24.knowledge of the entity‘ s business 了解被审计单位情况 kX>f^U{j
25.assess material misstatement risks评估重大错报风险 1#0{@35
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 X!m9lV<
27.a general knowledge of —— 初步了解―――的情况 S%yd5<
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28.a more knowledge of—— 进一步了解的情况 q^r#F#*1l
29.the prior year‘s working papers 以前年度工作底稿 ],Rd ySN&
30.minutes of meeting 会议纪要 l)!n/x_ !
31.business risks 经营风险 $aN&nhoO<
32.appropriateness 适当性 \>7^f
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33.accounting estimate 会计估计 =u+d_'P7-R
34.management representations 管理层声明 _g~qu
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35.going concern assumption 持续经营假设 sIK;x]Q)
36.audit plan 审计计划 |=$-Wu
37.significant audit areas 重点审计领域 KN7n@$8YM
38.error 错误 br
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39.fraud舞弊 o9F/y=.r=
40.modified or additional procedures 修改或追加审计程序 ~fT_8z
41.misappropriation of assets 侵占资产 !-,t'GF(
42.transactions without substance 虚假交易 + j W1V}h
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 OujCb^Rm
45.materialiy 重要性 U5
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46.exceed the materiality level 超过重要性水平 []A%<EI7
47.approach the materiality level 接近重要性水平 nSkPM5\TI
48.an acceptably low level 可接受水平 6Qx#%,U^ J
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 XwlbJ=mf
50.misstatements or omissions 错报或漏报 ,{LG4qvP
51.aggregate 总计 <oo
52.subsequent events 期后事项 H<}^'#"p
53.adjust the financial statements 调整财务报表 ~d6DD;`K
54.perform additional audit procedures 实施追加的审计程序 hb^7oq"a
55.audit risk 审计风险 t$A%*JBKm
56.detection risk 检查风险 |j VM&R2s
57.inappropriate audit opinion 不适当的审计意见 I;Bjfv5
58.material misstatement 重大的错报 R8T]2?Q1
59.tolerable misstatement 可容忍错报 &'DU0c&
60.the acceptable level of detection risk 可接受的检查风险