1.audit 审计 ckCE1e>s
2.attestation 鉴证 =I_'.b
3.credibility 可信赖程度 &};zvo~P.
4.audit of financial statements 财务报表审计 ;$g?T~v7
5.agreed-upon procedures 执行商定程序 Nh44]*
6.high levels of assurance 高水平保证 R:qW;n%AF
7.compilation 编制 ~D>p0+-c
8.reliability 可靠性 Z%UP6%
9.relevance 相关性 >A"(KSNL
10.professional skepticism 职业谨慎 v]UwJz3<
11.objectivity 客观性 Q~9^{sHZjP
12. professional competence 专业胜任能力 ]`WJOx4
13.Senior/CPA-in-charge 项目经理 *vMn$,^0h9
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 fk-RV>yr
16.the client 委托人 N;%6:I./
17.change CPA 更换注册会计师 [:*)XeRK
18.the existing CPA 现任注册会计师 {'H(g[k
19.the successor CPA 后任注册会计师 W(p_.p"
20.the preceding CPA前任注册会计师 8&dF
21.issue the audit report 出具审计报告 hDGF7
22.expert 专家 )4 ;`^]F
23.the board of directors 董事会 GQ
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24.knowledge of the entity‘ s business 了解被审计单位情况 F!K>K z
25.assess material misstatement risks评估重大错报风险 dPRra{
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 R4d=S4i
27.a general knowledge of —— 初步了解―――的情况 rytyw77t(
28.a more knowledge of—— 进一步了解的情况 MolgwVd
29.the prior year‘s working papers 以前年度工作底稿 xT2
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30.minutes of meeting 会议纪要 lp8v0e4
31.business risks 经营风险 u ^RxD^=L
32.appropriateness 适当性 7G],T++N
33.accounting estimate 会计估计 >yDZw!C
34.management representations 管理层声明 V=3b&TkE
35.going concern assumption 持续经营假设 a8Wwq?@
36.audit plan 审计计划 yB6?`3A:
37.significant audit areas 重点审计领域 ,hmL/K0"(5
38.error 错误 hE-M$LmN@
39.fraud舞弊 vZ Lf
40.modified or additional procedures 修改或追加审计程序 4B][S'f
41.misappropriation of assets 侵占资产 `r_/Wt{g
42.transactions without substance 虚假交易 TL#3;l^
43.unusual pressures 异常压力 }ad|g6i`
44.the suspected noncompliance 涉嫌存在违法行为 |wj?ed$
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45.materialiy 重要性 6W
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46.exceed the materiality level 超过重要性水平 *8XEYZa
47.approach the materiality level 接近重要性水平 $ME)#(
48.an acceptably low level 可接受水平 Z?z.?ar
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 U/BR*Zn]*
50.misstatements or omissions 错报或漏报 syK^<xa
51.aggregate 总计 T[j,UkgGo
52.subsequent events 期后事项 #$y?v%^
53.adjust the financial statements 调整财务报表 ?bu>r=oIO]
54.perform additional audit procedures 实施追加的审计程序 LOJAWR9$^U
55.audit risk 审计风险 rVsJ`+L
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 "zy7C*)>r
58.material misstatement 重大的错报 {VoHh_[5%
59.tolerable misstatement 可容忍错报 Du){rVY^d
60.the acceptable level of detection risk 可接受的检查风险