1.audit 审计 :flx6,7D
2.attestation 鉴证 |]jb& M
3.credibility 可信赖程度 q
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4.audit of financial statements 财务报表审计 <c2E'U)X
5.agreed-upon procedures 执行商定程序 j'Gt&\4
6.high levels of assurance 高水平保证 00(on28b
7.compilation 编制 Lt u'W22
8.reliability 可靠性 XW[j!`nlk
9.relevance 相关性 GzhYY"iif#
10.professional skepticism 职业谨慎 Z"/p,A9W9|
11.objectivity 客观性 9]k @Q_
12. professional competence 专业胜任能力 v[
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13.Senior/CPA-in-charge 项目经理 A
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14.audit engagement letter 业务约定书 ~-ia+A6GIV
15.recurring audit 连续审计 <CS(c|7
16.the client 委托人 L{X_^
17.change CPA 更换注册会计师 &Y!-%{e
18.the existing CPA 现任注册会计师 Ur9?Td'*>
19.the successor CPA 后任注册会计师 N4v~;;@(
20.the preceding CPA前任注册会计师 (l\1n;s*B
21.issue the audit report 出具审计报告
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22.expert 专家 (ceNO4"cZ
23.the board of directors 董事会 HJ9Kz^TnC
24.knowledge of the entity‘ s business 了解被审计单位情况 *w|:~g
25.assess material misstatement risks评估重大错报风险 "H7dft/
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 Xnt~]k\"
27.a general knowledge of —— 初步了解―――的情况 x3hB5
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28.a more knowledge of—— 进一步了解的情况 urbp#G/>
29.the prior year‘s working papers 以前年度工作底稿 @P#N2:jwj
30.minutes of meeting 会议纪要 m,VOx7%n
31.business risks 经营风险 5&QJ7B,!
32.appropriateness 适当性 |z9*GY6RU
33.accounting estimate 会计估计 (/z_Q{"N
34.management representations 管理层声明 x.]i}mt
35.going concern assumption 持续经营假设 ynq}76 H0k
36.audit plan 审计计划 T/b6f;t-s
37.significant audit areas 重点审计领域 +NeOSQSj
38.error 错误 b LB:MW\%
39.fraud舞弊 YJ^]
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40.modified or additional procedures 修改或追加审计程序 @:j}Jmg
41.misappropriation of assets 侵占资产 ? E1<!~
42.transactions without substance 虚假交易 :y+2*lV
43.unusual pressures 异常压力 r A`V}>Xj
44.the suspected noncompliance 涉嫌存在违法行为 -f3p U:G8
45.materialiy 重要性 XeW<B0~
46.exceed the materiality level 超过重要性水平 #H)v
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47.approach the materiality level 接近重要性水平 EMh7z7}Rr
48.an acceptably low level 可接受水平 gT3_RUF
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 QqDC4+p"
50.misstatements or omissions 错报或漏报 Ok|*
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51.aggregate 总计 lsJSYJG&
52.subsequent events 期后事项 /sUYU(3
53.adjust the financial statements 调整财务报表 U\ ig:
54.perform additional audit procedures 实施追加的审计程序 riUwBiVa?2
55.audit risk 审计风险 44gPCW,u
56.detection risk 检查风险 Q!o'}nA
57.inappropriate audit opinion 不适当的审计意见 oL!EYbFD'Z
58.material misstatement 重大的错报 zpzK>DH(
59.tolerable misstatement 可容忍错报 fFMlDg[];
60.the acceptable level of detection risk 可接受的检查风险