1.audit 审计 HRF4
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2.attestation 鉴证 R!7emc0T
3.credibility 可信赖程度 a8fLj
4.audit of financial statements 财务报表审计 .F=15A
5.agreed-upon procedures 执行商定程序 hM*T{|y
6.high levels of assurance 高水平保证 #N-NI+qX
7.compilation 编制 IyE9G:fY
8.reliability 可靠性 @Bfwb?&
9.relevance 相关性 pH&Q]u;O
10.professional skepticism 职业谨慎 ~5aq.hF1,A
11.objectivity 客观性 F*WWv&\X
12. professional competence 专业胜任能力 h 9V9.'
13.Senior/CPA-in-charge 项目经理 d OY+| P\
14.audit engagement letter 业务约定书 E.Hw|y0_(|
15.recurring audit 连续审计 1KxtHLLU
16.the client 委托人 6"Tr$E
17.change CPA 更换注册会计师 ?k4O)?28
18.the existing CPA 现任注册会计师 Gq5)>'D?
19.the successor CPA 后任注册会计师 fT.5@RR7^
20.the preceding CPA前任注册会计师 `m5cU*@D
21.issue the audit report 出具审计报告 \IQP`JR
22.expert 专家 r\+AeCyb"p
23.the board of directors 董事会 l7 D/]&
24.knowledge of the entity‘ s business 了解被审计单位情况 A0*u(15%
25.assess material misstatement risks评估重大错报风险 _96hw8
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 L4SvE^2+
27.a general knowledge of —— 初步了解―――的情况 %^RlE@l9
28.a more knowledge of—— 进一步了解的情况 ;8sEE?C
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29.the prior year‘s working papers 以前年度工作底稿 F]Zg9c{#
30.minutes of meeting 会议纪要 &libC>a[
31.business risks 经营风险 BY:
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32.appropriateness 适当性 fU~>A-P
33.accounting estimate 会计估计 tZ1iaYbvV
34.management representations 管理层声明 ]zVe% Wa
35.going concern assumption 持续经营假设 2l+O|R
36.audit plan 审计计划 ^r=#HQGt
37.significant audit areas 重点审计领域 IsO'aFK)ln
38.error 错误 DSix(bs9
39.fraud舞弊 1p,G8 v+B
40.modified or additional procedures 修改或追加审计程序 )|/t}|DIx
41.misappropriation of assets 侵占资产 hB<.u
42.transactions without substance 虚假交易 ?7:"D e
43.unusual pressures 异常压力 De|@}@
44.the suspected noncompliance 涉嫌存在违法行为 S5RS?ya
45.materialiy 重要性 2q# t/oN3T
46.exceed the materiality level 超过重要性水平 9a)D8
47.approach the materiality level 接近重要性水平 (J Fa
48.an acceptably low level 可接受水平 9!V<=0b/
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 "/hs@4{u9
50.misstatements or omissions 错报或漏报 6"
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51.aggregate 总计 Jg
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52.subsequent events 期后事项 'rf='Y
53.adjust the financial statements 调整财务报表 O3*Vilx
54.perform additional audit procedures 实施追加的审计程序 13A11XTp
55.audit risk 审计风险 fE)+9!
56.detection risk 检查风险 f7OfN#I
57.inappropriate audit opinion 不适当的审计意见 #.}Su+XF
58.material misstatement 重大的错报 l;Zc[6
59.tolerable misstatement 可容忍错报 ~;m~)D
60.the acceptable level of detection risk 可接受的检查风险