1.audit 审计 0)&!$@HW
2.attestation 鉴证 p%I)&- 8
3.credibility 可信赖程度 ) .KA0-
4.audit of financial statements 财务报表审计 J;& y?%{@5
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 D07M!U
7.compilation 编制 H(y`[B,}*
8.reliability 可靠性 3?o4
9.relevance 相关性 /
10.professional skepticism 职业谨慎 [CQR
11.objectivity 客观性 n>ryS/1
12. professional competence 专业胜任能力 +tPBm{|
13.Senior/CPA-in-charge 项目经理 ~b_DFj
14.audit engagement letter 业务约定书 5FZw
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15.recurring audit 连续审计 Yjoe|
16.the client 委托人 oc1BOW z
17.change CPA 更换注册会计师 Lc
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18.the existing CPA 现任注册会计师 rC8p!e.yL
19.the successor CPA 后任注册会计师 ZvRa"j
20.the preceding CPA前任注册会计师 t:10
21.issue the audit report 出具审计报告 sq$v6x sl
22.expert 专家 xmg
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23.the board of directors 董事会 ytttF5-
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 w)dnmrKDZg
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 )oIh?-WL
27.a general knowledge of —— 初步了解―――的情况 Pb&tWv\ql
28.a more knowledge of—— 进一步了解的情况 o[>d"Kp
29.the prior year‘s working papers 以前年度工作底稿 UhH#>2r_
30.minutes of meeting 会议纪要 1Q@]b_"Xh
31.business risks 经营风险 YTTyMn
32.appropriateness 适当性
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33.accounting estimate 会计估计 %bnXZA2Sx
34.management representations 管理层声明 J&8KIOz14Z
35.going concern assumption 持续经营假设 K<P
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36.audit plan 审计计划 @7
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37.significant audit areas 重点审计领域 P&0eu
38.error 错误 ]}3s/NJi
39.fraud舞弊 fo ~uI(rk
40.modified or additional procedures 修改或追加审计程序 4en3yA0.w
41.misappropriation of assets 侵占资产 t/;2rIx>
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 9q"kM
44.the suspected noncompliance 涉嫌存在违法行为 |5 V0_79
45.materialiy 重要性 xF8r+{_J)
46.exceed the materiality level 超过重要性水平 TIGtX]`
47.approach the materiality level 接近重要性水平 6H |1IrG
48.an acceptably low level 可接受水平 SwOW%o
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 JL6$7h
50.misstatements or omissions 错报或漏报 {SV/AN
51.aggregate 总计 %,\JTN|g|A
52.subsequent events 期后事项 9xR5Jm>k
53.adjust the financial statements 调整财务报表 5%jhVys23
54.perform additional audit procedures 实施追加的审计程序 TUfj\d,
55.audit risk 审计风险 Yw|v5/>
56.detection risk 检查风险 G80N8Lm
57.inappropriate audit opinion 不适当的审计意见 Qu|CXUk
58.material misstatement 重大的错报 a{`hAI${
59.tolerable misstatement 可容忍错报 ?tLApy^`?
60.the acceptable level of detection risk 可接受的检查风险