1.audit 审计 r4dG83qg
2.attestation 鉴证 i;lzFu )G
3.credibility 可信赖程度 rmpJG |(
4.audit of financial statements 财务报表审计 ?l`DkUo*j
5.agreed-upon procedures 执行商定程序 <F+S }!q
6.high levels of assurance 高水平保证 9_ JK.
7.compilation 编制 x68J [; jm
8.reliability 可靠性 \$ ^
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9.relevance 相关性 Q
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10.professional skepticism 职业谨慎 [' R2$z
11.objectivity 客观性 YNc%[S[u^1
12. professional competence 专业胜任能力 r
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13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 Fzh%#z0
15.recurring audit 连续审计 /:>qhRFJA:
16.the client 委托人 ^~-i>gTD
17.change CPA 更换注册会计师 ,, mkB6;
18.the existing CPA 现任注册会计师 'cy35M
19.the successor CPA 后任注册会计师 kLMg|48fdI
20.the preceding CPA前任注册会计师 -en:81a#
21.issue the audit report 出具审计报告 ;j=/2vU~@
22.expert 专家 'e02rqip{
23.the board of directors 董事会 cKh { s
24.knowledge of the entity‘ s business 了解被审计单位情况 M |?qSFv:
25.assess material misstatement risks评估重大错报风险 g[*+R9'
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 G Bu&2}
27.a general knowledge of —— 初步了解―――的情况 |
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28.a more knowledge of—— 进一步了解的情况 R!W!8rr3
29.the prior year‘s working papers 以前年度工作底稿 wX8T;bo&
30.minutes of meeting 会议纪要 +`kfcA#pi
31.business risks 经营风险 ;4 R1
32.appropriateness 适当性 IG E
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33.accounting estimate 会计估计 ,Bp\ i
34.management representations 管理层声明 T9KzVxHp5
35.going concern assumption 持续经营假设 n%I%Kbw
36.audit plan 审计计划 -Vn9YeH+
37.significant audit areas 重点审计领域 r^ S 4 I&
38.error 错误 ;WJ}zjo >
39.fraud舞弊 E{^*^+c"h
40.modified or additional procedures 修改或追加审计程序 =DvFY]9{
41.misappropriation of assets 侵占资产 Fj"g CBaR
42.transactions without substance 虚假交易 hdW" ,Bf'
43.unusual pressures 异常压力 $Eg|Qc-1
44.the suspected noncompliance 涉嫌存在违法行为 @JT9utct
45.materialiy 重要性 g)!B};AA
46.exceed the materiality level 超过重要性水平 ~;aSX1
47.approach the materiality level 接近重要性水平 ;{ XKZ}
48.an acceptably low level 可接受水平 uaNJTob
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 BZQ98"Fz*
50.misstatements or omissions 错报或漏报 6LL/wemq
51.aggregate 总计
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52.subsequent events 期后事项 b(_PCVC
53.adjust the financial statements 调整财务报表 TOn{o}Y B
54.perform additional audit procedures 实施追加的审计程序 = PcmJG ]
55.audit risk 审计风险 \o?zL 7
56.detection risk 检查风险 YM
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57.inappropriate audit opinion 不适当的审计意见 Pr{? A]dQ
58.material misstatement 重大的错报 '$ ~.x|
59.tolerable misstatement 可容忍错报 D5\$xdlJy
60.the acceptable level of detection risk 可接受的检查风险
