1.audit 审计 >h|UC J1
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2.attestation 鉴证 CzK%x?~]
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 $4ka +nfU
5.agreed-upon procedures 执行商定程序 Lqg7D\7j
6.high levels of assurance 高水平保证 x/pC%25
7.compilation 编制 OX'/?B((
8.reliability 可靠性 k&n\
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9.relevance 相关性 <?{ SU
10.professional skepticism 职业谨慎 B[C7G7<B
11.objectivity 客观性 0m
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12. professional competence 专业胜任能力 |L*6x
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13.Senior/CPA-in-charge 项目经理 3L%Y"4(mm
14.audit engagement letter 业务约定书 o,iS&U"TC
15.recurring audit 连续审计 )tJL@Qo
16.the client 委托人 .n?5}s+q
17.change CPA 更换注册会计师 +SP!R[a
18.the existing CPA 现任注册会计师 y[TaM9<
19.the successor CPA 后任注册会计师 ER0TY,
20.the preceding CPA前任注册会计师 T]5U_AI@
21.issue the audit report 出具审计报告 F
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22.expert 专家 Vjv6\;tt8
23.the board of directors 董事会 ZKVp[A
24.knowledge of the entity‘ s business 了解被审计单位情况 9?EY.}~
25.assess material misstatement risks评估重大错报风险 [RroHXdk+
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0:~gW#lD
27.a general knowledge of —— 初步了解―――的情况 5;r({J
28.a more knowledge of—— 进一步了解的情况 {6REfY
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29.the prior year‘s working papers 以前年度工作底稿 g`y/_
30.minutes of meeting 会议纪要 :
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31.business risks 经营风险 <e@I1iL37y
32.appropriateness 适当性 jFI]54,
33.accounting estimate 会计估计 pmE1EDPag
34.management representations 管理层声明 qdg= Imx
35.going concern assumption 持续经营假设 "i;*\+x
36.audit plan 审计计划 QSlf=VK*y
37.significant audit areas 重点审计领域 oY|
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38.error 错误 N9~'P-V
39.fraud舞弊 2d,wrC<'$
40.modified or additional procedures 修改或追加审计程序 p]atH<^;K
41.misappropriation of assets 侵占资产 9 ayH:;
42.transactions without substance 虚假交易 O:5ldI
43.unusual pressures 异常压力 2nOe^X!*
44.the suspected noncompliance 涉嫌存在违法行为 q{N lF$X
45.materialiy 重要性 2}W6{T'
46.exceed the materiality level 超过重要性水平 F!DrZd>\
47.approach the materiality level 接近重要性水平 0ll,V
48.an acceptably low level 可接受水平 ulJ+:zwq$
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 G5C#i7cpm
50.misstatements or omissions 错报或漏报 4jI*Y6Wkz
51.aggregate 总计 ]}*G[[
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52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 ^^W`Lh%9
54.perform additional audit procedures 实施追加的审计程序 hNgcE,67q
55.audit risk 审计风险 |wl")|b%
56.detection risk 检查风险 -0[>}!l=G
57.inappropriate audit opinion 不适当的审计意见 k;9#4^4(
58.material misstatement 重大的错报 CVn;RF6
59.tolerable misstatement 可容忍错报 JJ= ~o@|c
60.the acceptable level of detection risk 可接受的检查风险