1.audit 审计 ,H.q%!{h_
2.attestation 鉴证 v_oNM5w
3.credibility 可信赖程度 *xt3mv/<z
4.audit of financial statements 财务报表审计 s K s
D
5.agreed-upon procedures 执行商定程序 1'}~;?_
6.high levels of assurance 高水平保证
yyBy|7QgO
7.compilation 编制 eyUo67'7
8.reliability 可靠性 xy[R9_V
9.relevance 相关性 @4H*kA
10.professional skepticism 职业谨慎 Q;`#ujxL
11.objectivity 客观性 6R#
f 8
12. professional competence 专业胜任能力 sH#UM(N
13.Senior/CPA-in-charge 项目经理 S^~GI$
14.audit engagement letter 业务约定书 IEO5QV:u:
15.recurring audit 连续审计 MT|}[|_
16.the client 委托人 :uqsRFo&4
17.change CPA 更换注册会计师 qM]eK\q 1
18.the existing CPA 现任注册会计师 p"Fj6T2
19.the successor CPA 后任注册会计师 }}K44<]u
20.the preceding CPA前任注册会计师 M"5,8Q`PkI
21.issue the audit report 出具审计报告 @@_f''f$
22.expert 专家 Xgc@cwd
23.the board of directors 董事会 RV7l=G9tq
24.knowledge of the entity‘ s business 了解被审计单位情况 `2UzJ~
25.assess material misstatement risks评估重大错报风险 41,Mt
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 nKufVe
27.a general knowledge of —— 初步了解―――的情况 p]IF=~b
28.a more knowledge of—— 进一步了解的情况 vBKBMnSd
29.the prior year‘s working papers 以前年度工作底稿 FhS:.
30.minutes of meeting 会议纪要 }<A\>
31.business risks 经营风险 k6.}.
32.appropriateness 适当性 ;aWH`^{i
33.accounting estimate 会计估计 De\&r~bTW9
34.management representations 管理层声明 tecCU[O
35.going concern assumption 持续经营假设 *N<~"D
36.audit plan 审计计划 oJ>]=^?k
37.significant audit areas 重点审计领域 9>\s81^
38.error 错误 d z&8$(f,
39.fraud舞弊 7k{C'\m
40.modified or additional procedures 修改或追加审计程序 -AJe\ J 2
41.misappropriation of assets 侵占资产 8`kK)iCq
42.transactions without substance 虚假交易 i\2~yXw\
43.unusual pressures 异常压力
WOG=Uy$
44.the suspected noncompliance 涉嫌存在违法行为 mKQ!@$*
45.materialiy 重要性 +P81&CaY
46.exceed the materiality level 超过重要性水平 !z$.Jcr1
47.approach the materiality level 接近重要性水平 CsJw;]dYI
48.an acceptably low level 可接受水平 &}Cm9V
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 V8 }yK$4b
50.misstatements or omissions 错报或漏报 ,Qd
UfM
51.aggregate 总计 >@rsh-Z
52.subsequent events 期后事项 tc.R(F96
53.adjust the financial statements 调整财务报表 w:#yu
54.perform additional audit procedures 实施追加的审计程序 ^#9
&Rk!t
55.audit risk 审计风险 S{zi8Oc6
56.detection risk 检查风险 lqTTTk
57.inappropriate audit opinion 不适当的审计意见 D({%FQ"
58.material misstatement 重大的错报 ,dLh`t<\
59.tolerable misstatement 可容忍错报 J
JPU!
60.the acceptable level of detection risk 可接受的检查风险