1.audit 审计 iop2L51eJ
2.attestation 鉴证 01r 8$+
3.credibility 可信赖程度 y#Fv+`YDl
4.audit of financial statements 财务报表审计 8jd;JPz@\
5.agreed-upon procedures 执行商定程序 xy5lE+E_U
6.high levels of assurance 高水平保证 1|kvPo#
7.compilation 编制 \
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8.reliability 可靠性 <49K>S9O
9.relevance 相关性 0fF(Z0R,
10.professional skepticism 职业谨慎 4]G?G]lS>
11.objectivity 客观性 E*.{=W }C
12. professional competence 专业胜任能力 p7veQ`yNc
13.Senior/CPA-in-charge 项目经理 >XY`*J^
14.audit engagement letter 业务约定书 6-yd]("
15.recurring audit 连续审计 ~$iIVJ`
16.the client 委托人 ])|d"[ur=
17.change CPA 更换注册会计师 u
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18.the existing CPA 现任注册会计师 0fb`08,^
19.the successor CPA 后任注册会计师 t]y
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20.the preceding CPA前任注册会计师 2^mJ+v<
21.issue the audit report 出具审计报告 T&%ux=Jt
22.expert 专家 _hRcc"MS`
23.the board of directors 董事会 i@P)a'W_
24.knowledge of the entity‘ s business 了解被审计单位情况 LJk@Vy <?
25.assess material misstatement risks评估重大错报风险 %X4xv_o`f
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 bvv|;6
27.a general knowledge of —— 初步了解―――的情况 tZ}
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28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 As 3.Q(#Z
30.minutes of meeting 会议纪要 :`-,Lbg
31.business risks 经营风险 8TGOx%}i
32.appropriateness 适当性 Y?
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33.accounting estimate 会计估计 {;N,t]>8M
34.management representations 管理层声明 `tHvD=`m.
35.going concern assumption 持续经营假设 : >6F+XZ
36.audit plan 审计计划 v1BDP<qU2
37.significant audit areas 重点审计领域 ap&?r`Tu
38.error 错误 CK,7^U
39.fraud舞弊 J?Ra bYd ~
40.modified or additional procedures 修改或追加审计程序 )-0kb~;|
41.misappropriation of assets 侵占资产 [q/Abz'i
42.transactions without substance 虚假交易 h\5OrD@L
43.unusual pressures 异常压力 *+j*{>E
44.the suspected noncompliance 涉嫌存在违法行为 q#vQv5
45.materialiy 重要性 lDOCmdt@N
46.exceed the materiality level 超过重要性水平 PJ]];MQ
47.approach the materiality level 接近重要性水平 Qr^|:U!;[z
48.an acceptably low level 可接受水平 Fs{x(_LOr
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 (yF:
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50.misstatements or omissions 错报或漏报 Cnbz=z
51.aggregate 总计 v%"|WV[N
52.subsequent events 期后事项 ^aH\7J@Y
53.adjust the financial statements 调整财务报表 1u:
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54.perform additional audit procedures 实施追加的审计程序 FN\E*@>X=
55.audit risk 审计风险 7B!xT2{T
56.detection risk 检查风险 4*Q#0`um
57.inappropriate audit opinion 不适当的审计意见 Po ZuMF
58.material misstatement 重大的错报 9cf:pXMi
59.tolerable misstatement 可容忍错报 G]+&!4
60.the acceptable level of detection risk 可接受的检查风险