1.audit 审计 kIfb!
2.attestation 鉴证 ,|4Ye
3.credibility 可信赖程度 8x9kF]=
4.audit of financial statements 财务报表审计 nM; G;
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5.agreed-upon procedures 执行商定程序 ATzNV=2s
6.high levels of assurance 高水平保证 &S3W/lQs
7.compilation 编制 ~`})
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8.reliability 可靠性 y[zA [H:
9.relevance 相关性 a?Y1G3U'
10.professional skepticism 职业谨慎 wqwJpWIe
11.objectivity 客观性 ^i8I 1@ =
12. professional competence 专业胜任能力 9V],X=y~
13.Senior/CPA-in-charge 项目经理 8@fDn(]w
14.audit engagement letter 业务约定书 eb
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15.recurring audit 连续审计 , SyUr/D
16.the client 委托人 0o<q Eo^
17.change CPA 更换注册会计师 NDOZ!`LqH
18.the existing CPA 现任注册会计师 ];I| _fXo%
19.the successor CPA 后任注册会计师 6|KX8\, A@
20.the preceding CPA前任注册会计师 @gqw] _W
21.issue the audit report 出具审计报告 S[a5k;8GL
22.expert 专家 X]yERaJ,i
23.the board of directors 董事会 tRy
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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 sv;zvEn;-L
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 ;/V@N |$n
27.a general knowledge of —— 初步了解―――的情况 4{DeF @ @
28.a more knowledge of—— 进一步了解的情况 ?:?4rIZ<
29.the prior year‘s working papers 以前年度工作底稿 nP3GI:mjL
30.minutes of meeting 会议纪要 L,
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31.business risks 经营风险 j>o +}p?3I
32.appropriateness 适当性 P*PL6UQ
33.accounting estimate 会计估计 5|R2cc|"9
34.management representations 管理层声明 IPO[J^#Me
35.going concern assumption 持续经营假设 VDTY<= Q
36.audit plan 审计计划 _=L;`~=C9e
37.significant audit areas 重点审计领域 gFT~\3j p=
38.error 错误 A&P1M6Of
39.fraud舞弊 lk +K+Ra/
40.modified or additional procedures 修改或追加审计程序 vs1Sh?O
41.misappropriation of assets 侵占资产 q~J
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42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 &#@ >(u: .
44.the suspected noncompliance 涉嫌存在违法行为 S/-7Zo&w+
45.materialiy 重要性 |)q K
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46.exceed the materiality level 超过重要性水平 f%{Tu `
47.approach the materiality level 接近重要性水平 p{a]pG
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48.an acceptably low level 可接受水平 -WUYE
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 gOyY#] g
50.misstatements or omissions 错报或漏报 C|f7L>qe
51.aggregate 总计 z`/.v&<>V
52.subsequent events 期后事项 jAK{<7v4U
53.adjust the financial statements 调整财务报表 +^kx FQ(:
54.perform additional audit procedures 实施追加的审计程序 e(#IewKp
55.audit risk 审计风险 qd+[ShrhqZ
56.detection risk 检查风险 mY`]33??v
57.inappropriate audit opinion 不适当的审计意见 (
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58.material misstatement 重大的错报 uXLZtfu{
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
