1.audit 审计 -d ntV=
2.attestation 鉴证 =2Y;)wrF
3.credibility 可信赖程度 !jCgTo
y
4.audit of financial statements 财务报表审计 |VfEp
5.agreed-upon procedures 执行商定程序 O%bbyR2
6.high levels of assurance 高水平保证 %uW=kr
7.compilation 编制 t@q'm.:uw<
8.reliability 可靠性 e8
m,q~%#/
9.relevance 相关性 r*X,]\V0x
10.professional skepticism 职业谨慎 y<)TYr
11.objectivity 客观性 T1LYJ]5
12. professional competence 专业胜任能力 I>c,Bo7
13.Senior/CPA-in-charge 项目经理 u-_r2U
14.audit engagement letter 业务约定书 Bo 35L:r|
15.recurring audit 连续审计 g:
i5%1
16.the client 委托人 >oh H4:
17.change CPA 更换注册会计师 lj4Fg*/Yn
18.the existing CPA 现任注册会计师 $=aO
*i
19.the successor CPA 后任注册会计师 D=tZ}_'{t
20.the preceding CPA前任注册会计师 kaG/8G(
21.issue the audit report 出具审计报告 NBikYxa
22.expert 专家 20:F$d
23.the board of directors 董事会 @^{Hq6_`
24.knowledge of the entity‘ s business 了解被审计单位情况
]hl*6
25.assess material misstatement risks评估重大错报风险 fi+}hGj(r
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 Y.:R-|W
27.a general knowledge of —— 初步了解―――的情况 Z;0~f<e%
28.a more knowledge of—— 进一步了解的情况 JA^o/%a^
29.the prior year‘s working papers 以前年度工作底稿 {#,<)wFV\
30.minutes of meeting 会议纪要 /{M<FVXK+|
31.business risks 经营风险 e#Tv5O
32.appropriateness 适当性 .*O*@)}Ud
33.accounting estimate 会计估计 @d75X Y Ku
34.management representations 管理层声明 }Zhe%M=}G
35.going concern assumption 持续经营假设 K$E3RB_F
36.audit plan 审计计划 m
|*B0GW
37.significant audit areas 重点审计领域 tbrU>KCBD
38.error 错误 v.0qE}'
|
39.fraud舞弊 U82a]i0
40.modified or additional procedures 修改或追加审计程序 mHD_cgKN
41.misappropriation of assets 侵占资产 '&>"`q
42.transactions without substance 虚假交易 O
zAIz+`
43.unusual pressures 异常压力 6].[z+
44.the suspected noncompliance 涉嫌存在违法行为 l|5 h
45.materialiy 重要性 'yo@5*x7
46.exceed the materiality level 超过重要性水平 _e%D/}
47.approach the materiality level 接近重要性水平 b3(*/KgK
48.an acceptably low level 可接受水平 W4^L_p>Tm^
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 j,IRUx13f
50.misstatements or omissions 错报或漏报 n<?U6~F&~
51.aggregate 总计 Gnc`CyN:H
52.subsequent events 期后事项 3JazQU
53.adjust the financial statements 调整财务报表 ,Oo`*'a[o7
54.perform additional audit procedures 实施追加的审计程序 0K!3Ny9(
55.audit risk 审计风险 iP:i6U]
56.detection risk 检查风险 s t'T._
57.inappropriate audit opinion 不适当的审计意见 hmy%X`%j
58.material misstatement 重大的错报 |IxHtg3>6{
59.tolerable misstatement 可容忍错报 6[bopin
60.the acceptable level of detection risk 可接受的检查风险