1.audit 审计 @%G' U&R{
2.attestation 鉴证 G{:af:5Fo
3.credibility 可信赖程度 t|#NMRz
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 h2/dhp
6.high levels of assurance 高水平保证 Ng."+&
7.compilation 编制 &Qtp"#{
8.reliability 可靠性 XgiI6-B~
9.relevance 相关性 Owh*KY:
10.professional skepticism 职业谨慎 @dE 3
11.objectivity 客观性 3)C6OF>7
12. professional competence 专业胜任能力 do=x9k@Q
13.Senior/CPA-in-charge 项目经理 iC\rhHKQ
14.audit engagement letter 业务约定书 #"o6OEy$A#
15.recurring audit 连续审计 f>s#Ngvc
16.the client 委托人 } Jdh^t .
17.change CPA 更换注册会计师 2pxWv
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18.the existing CPA 现任注册会计师 r?"}@MRW
19.the successor CPA 后任注册会计师 P,$[|)[E
20.the preceding CPA前任注册会计师 Bt*&L[&57
21.issue the audit report 出具审计报告 ,<;l"v(
22.expert 专家 %;=IMMK
23.the board of directors 董事会 W;OYO
24.knowledge of the entity‘ s business 了解被审计单位情况 =0C l
25.assess material misstatement risks评估重大错报风险 9LqMQv"xW
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 f\x@ C)E
27.a general knowledge of —— 初步了解―――的情况 fz<|+(_>J
28.a more knowledge of—— 进一步了解的情况 H#kAm!H
29.the prior year‘s working papers 以前年度工作底稿 GG@I!2,_
30.minutes of meeting 会议纪要 .fLi
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31.business risks 经营风险 ?b*/ddIs
32.appropriateness 适当性 w
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33.accounting estimate 会计估计 xI`Uk8- 8
34.management representations 管理层声明 q19k<BqR
35.going concern assumption 持续经营假设 FhY{;-W(T
36.audit plan 审计计划 =9DhO7I'
37.significant audit areas 重点审计领域 pjX%LsX\
38.error 错误 ~>N`<S
39.fraud舞弊 *c~'0|r
40.modified or additional procedures 修改或追加审计程序 (1kn):
41.misappropriation of assets 侵占资产 DqurHQ z)m
42.transactions without substance 虚假交易 [0% yJH
43.unusual pressures 异常压力 r+[#%%}ea
44.the suspected noncompliance 涉嫌存在违法行为 {dy`
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45.materialiy 重要性 "%.|n|
46.exceed the materiality level 超过重要性水平 Zzw}sZ?8
47.approach the materiality level 接近重要性水平 XI%RneuDr:
48.an acceptably low level 可接受水平 7~!I2DV_
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 xVsa,EX b
50.misstatements or omissions 错报或漏报 ;e#>n!<u
51.aggregate 总计 xE G+%Uk{
52.subsequent events 期后事项 V!pq,!C$v
53.adjust the financial statements 调整财务报表 XJ
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54.perform additional audit procedures 实施追加的审计程序 @ 7Q*h
55.audit risk 审计风险 Q-!
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56.detection risk 检查风险 vpeq:h
57.inappropriate audit opinion 不适当的审计意见 x"(7t3xK
58.material misstatement 重大的错报 S\!
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59.tolerable misstatement 可容忍错报 LCo1{wi
60.the acceptable level of detection risk 可接受的检查风险