1.audit 审计 *AJ
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2.attestation 鉴证 7mA:~- .u
3.credibility 可信赖程度 dO4Jf9)
4.audit of financial statements 财务报表审计 C_;A~iI7
5.agreed-upon procedures 执行商定程序 J~|:Q.Rt`
6.high levels of assurance 高水平保证 om2)Cd9~7
7.compilation 编制 -8Hv3J'=
8.reliability 可靠性 #+L:V&QE
9.relevance 相关性 e#!p6+#"
10.professional skepticism 职业谨慎 -+y3~^EYm,
11.objectivity 客观性 ){4 !
12. professional competence 专业胜任能力 _*++xF1
13.Senior/CPA-in-charge 项目经理 o
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14.audit engagement letter 业务约定书 9QHV%%
15.recurring audit 连续审计 "f:_(np,
16.the client 委托人 t5k=ngA
17.change CPA 更换注册会计师 6[Wv g
18.the existing CPA 现任注册会计师 o^W.53yX
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 J+m1d\lBu
21.issue the audit report 出具审计报告 6"yIk4u:
22.expert 专家 Yc^,Cj{OM
23.the board of directors 董事会 |:pBk:
24.knowledge of the entity‘ s business 了解被审计单位情况 5DL(#9F8b9
25.assess material misstatement risks评估重大错报风险 q9(Z9$a(\
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
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27.a general knowledge of —— 初步了解―――的情况 Y'yGhpT~
28.a more knowledge of—— 进一步了解的情况 (BGflb
29.the prior year‘s working papers 以前年度工作底稿 xwojjiV
30.minutes of meeting 会议纪要 e \.
31.business risks 经营风险 ZG(Pz9{K
32.appropriateness 适当性 rPK 1#
33.accounting estimate 会计估计 gWfMUl
34.management representations 管理层声明 HL%|DCo
35.going concern assumption 持续经营假设 ]/7#[
36.audit plan 审计计划 =>L2
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37.significant audit areas 重点审计领域 EN5F*s@r
38.error 错误 t**MthnW
39.fraud舞弊 +S@[1 N
40.modified or additional procedures 修改或追加审计程序 dg#w!etB
41.misappropriation of assets 侵占资产 !:Ob3Mq\
42.transactions without substance 虚假交易 AbIYdFX B
43.unusual pressures 异常压力 6*:U1{Gl)
44.the suspected noncompliance 涉嫌存在违法行为 :@~mN7O*
45.materialiy 重要性 (w` j?c1
46.exceed the materiality level 超过重要性水平 UZ
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47.approach the materiality level 接近重要性水平 |#zj~>7?
48.an acceptably low level 可接受水平 ^1bM=9]F0
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 T@d4NF#
50.misstatements or omissions 错报或漏报 84/#,X!=s
51.aggregate 总计 C);I[H4Yfw
52.subsequent events 期后事项 7n7UL0Oc1
53.adjust the financial statements 调整财务报表 ]v l?J
54.perform additional audit procedures 实施追加的审计程序 |eqp3@Y1E
55.audit risk 审计风险 P98g2ak
56.detection risk 检查风险 3cc;BWvM
57.inappropriate audit opinion 不适当的审计意见 J7wIA3.O
58.material misstatement 重大的错报 yC[Q-P *rG
59.tolerable misstatement 可容忍错报 2FQT
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60.the acceptable level of detection risk 可接受的检查风险