1.audit 审计 l>iE1`iL<
2.attestation 鉴证 ("5Eed
3.credibility 可信赖程度 G'0]m-)dw
4.audit of financial statements 财务报表审计 &
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5.agreed-upon procedures 执行商定程序 fqQ(EVpQ
6.high levels of assurance 高水平保证 @>4=}z_e
7.compilation 编制 FNB4YZ6
8.reliability 可靠性 \o2cztl=
9.relevance 相关性 !3T,{:gyrI
10.professional skepticism 职业谨慎 })^%>yLfc|
11.objectivity 客观性 <Z58"dg.5
12. professional competence 专业胜任能力 `zBQ:_3J_
13.Senior/CPA-in-charge 项目经理 HDV
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14.audit engagement letter 业务约定书 \V/;i.ng
15.recurring audit 连续审计 (cLcY%$
16.the client 委托人 Ki{]5Rz
17.change CPA 更换注册会计师 t,>j{SK ~
18.the existing CPA 现任注册会计师 [G>U>[u|
19.the successor CPA 后任注册会计师 )Ao
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20.the preceding CPA前任注册会计师 D8,V'n>L
21.issue the audit report 出具审计报告 Z9vJF.clO
22.expert 专家 :HTV 8;yc
23.the board of directors 董事会 %jRqrICd
24.knowledge of the entity‘ s business 了解被审计单位情况 nD/;
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25.assess material misstatement risks评估重大错报风险 6nP-IKL
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 ,s.{R
27.a general knowledge of —— 初步了解―――的情况 |uRZT3bGyj
28.a more knowledge of—— 进一步了解的情况 .X)TRD#MW
29.the prior year‘s working papers 以前年度工作底稿 q/l@J3p[qm
30.minutes of meeting 会议纪要 QXg9ah~
31.business risks 经营风险 wS%aN@ay3
32.appropriateness 适当性 whdoG{/
33.accounting estimate 会计估计 NP?hoqeKs
34.management representations 管理层声明 lhRo+X#G
35.going concern assumption 持续经营假设 f1}am<
36.audit plan 审计计划 }8,[B50
37.significant audit areas 重点审计领域 xY,W[?3CY
38.error 错误 #HF;yAc
39.fraud舞弊 +rcDA|
40.modified or additional procedures 修改或追加审计程序 4~
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41.misappropriation of assets 侵占资产 u
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42.transactions without substance 虚假交易 0^IHBN?9
43.unusual pressures 异常压力 `SH#t3
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44.the suspected noncompliance 涉嫌存在违法行为 xHo
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45.materialiy 重要性 =SqI#v
46.exceed the materiality level 超过重要性水平 t3b64J[A{
47.approach the materiality level 接近重要性水平 Fo86WP}
48.an acceptably low level 可接受水平 }W)c-91
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 vbT,!
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50.misstatements or omissions 错报或漏报 s)<^YASg
51.aggregate 总计 Am&PH(}L
52.subsequent events 期后事项 5oP31
53.adjust the financial statements 调整财务报表 <!qv$3/7
54.perform additional audit procedures 实施追加的审计程序 JVx
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55.audit risk 审计风险 Fs|aH-9\
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 ]BiLLDz(
58.material misstatement 重大的错报 Zz@0Oj!`
59.tolerable misstatement 可容忍错报 5^W},:3R
60.the acceptable level of detection risk 可接受的检查风险