1.audit 审计 Pwl*5/l
2.attestation 鉴证 q"u, Tnc;
3.credibility 可信赖程度 IMH4GV
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4.audit of financial statements 财务报表审计 Mh.1KI[t
5.agreed-upon procedures 执行商定程序 (?7=,A7^
6.high levels of assurance 高水平保证 }kqh
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7.compilation 编制 b0{i +R
8.reliability 可靠性 .d]/:T
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9.relevance 相关性 w={q@.
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10.professional skepticism 职业谨慎 >v.fH6P,}
11.objectivity 客观性 ]P0%S@]
12. professional competence 专业胜任能力 Q&eyqk
13.Senior/CPA-in-charge 项目经理 g<W]NYm
14.audit engagement letter 业务约定书 I'4(Ibl+
15.recurring audit 连续审计 u
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16.the client 委托人 \yr9j$
17.change CPA 更换注册会计师 -3{Q`@F
18.the existing CPA 现任注册会计师 )S g6B;CJ
19.the successor CPA 后任注册会计师 nF <K84
20.the preceding CPA前任注册会计师 |Ns4^2
21.issue the audit report 出具审计报告 Rql/@j`JX
22.expert 专家 Q)DEcx-|,
23.the board of directors 董事会 4>*=q*<V5E
24.knowledge of the entity‘ s business 了解被审计单位情况 mqZH<.mn
25.assess material misstatement risks评估重大错报风险 _ ;j1g%
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 .SD-6GVD
27.a general knowledge of —— 初步了解―――的情况 .~f )4'T 9
28.a more knowledge of—— 进一步了解的情况 J\L'HIs
29.the prior year‘s working papers 以前年度工作底稿 WNGX`V,d
30.minutes of meeting 会议纪要 yE8D^M|g
31.business risks 经营风险 oMQ4q{&|
32.appropriateness 适当性 ,|A^ <R`
33.accounting estimate 会计估计 wk|+[Rl;L
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 )D+BvJ Y"
36.audit plan 审计计划 nR{<xD^
37.significant audit areas 重点审计领域 d @R7b^#g
38.error 错误 W"c\/]aD
39.fraud舞弊 NnLK!Q
40.modified or additional procedures 修改或追加审计程序 z9aR/:W}
41.misappropriation of assets 侵占资产 r3'J{-kl
42.transactions without substance 虚假交易 gNB+e5[; 2
43.unusual pressures 异常压力 z
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44.the suspected noncompliance 涉嫌存在违法行为 Nk7y2[
45.materialiy 重要性 o[ZjXLJzV
46.exceed the materiality level 超过重要性水平 Lh[0B.g<
47.approach the materiality level 接近重要性水平 OcTWq
48.an acceptably low level 可接受水平 yYP_TuNa
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 d&+]@ Ii
50.misstatements or omissions 错报或漏报 0/R;g~q@
51.aggregate 总计 ^Arv6kD,
52.subsequent events 期后事项 9\Jc7[b
53.adjust the financial statements 调整财务报表 ``l*;}
54.perform additional audit procedures 实施追加的审计程序 jY=y<R_oK
55.audit risk 审计风险 Bb/if:XS
56.detection risk 检查风险 TKB8%/_p
57.inappropriate audit opinion 不适当的审计意见 KU|W85ye
58.material misstatement 重大的错报 MQoA\
59.tolerable misstatement 可容忍错报 A6z,6v6
60.the acceptable level of detection risk 可接受的检查风险