1.audit 审计 ,w%oSlOu
2.attestation 鉴证 j#e.rNG
3.credibility 可信赖程度 =4e=wAO(i
4.audit of financial statements 财务报表审计 w"v'dU^
5.agreed-upon procedures 执行商定程序 p??/r
6.high levels of assurance 高水平保证 Uk:.2%S2
7.compilation 编制 QWHy=(!
8.reliability 可靠性 DnHAm q]
9.relevance 相关性 q.MVF]
10.professional skepticism 职业谨慎 c[ony:6
11.objectivity 客观性 *yaX:,'\$
12. professional competence 专业胜任能力 + |qfgi
13.Senior/CPA-in-charge 项目经理 g`OOVaB
14.audit engagement letter 业务约定书 c,q"}nE8w
15.recurring audit 连续审计 %%~}Lw
16.the client 委托人 P!y`$Ky&
17.change CPA 更换注册会计师 }[z<iij4
18.the existing CPA 现任注册会计师 8}, <e>q
19.the successor CPA 后任注册会计师 }6J7<g
20.the preceding CPA前任注册会计师 %kx
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21.issue the audit report 出具审计报告 P/pjy
22.expert 专家 +oy&OKCa
23.the board of directors 董事会 (s"iC:D6U
24.knowledge of the entity‘ s business 了解被审计单位情况 ,iVPcza
25.assess material misstatement risks评估重大错报风险 ~g1, !Wl
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 3l%,D:
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27.a general knowledge of —— 初步了解―――的情况 mhk/>+hF
28.a more knowledge of—— 进一步了解的情况 5}eQaW48
29.the prior year‘s working papers 以前年度工作底稿 *w/WHQ`xI
30.minutes of meeting 会议纪要 Hl3)R*&'J
31.business risks 经营风险 u:
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32.appropriateness 适当性 *sw-eyn(
33.accounting estimate 会计估计 ck+b/.gw`
34.management representations 管理层声明 k\pDJ7wF^
35.going concern assumption 持续经营假设 i7nL_N
36.audit plan 审计计划 D;zWksq
37.significant audit areas 重点审计领域
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38.error 错误 *J_iXu|
39.fraud舞弊 -~][0PVL9
40.modified or additional procedures 修改或追加审计程序 -+}5ma
41.misappropriation of assets 侵占资产 \ CK(;J
42.transactions without substance 虚假交易 Ud#X@xK<h
43.unusual pressures 异常压力 Ka]@[R6e
44.the suspected noncompliance 涉嫌存在违法行为 *q*HG W5
45.materialiy 重要性 -2\ZzK0tM
46.exceed the materiality level 超过重要性水平 0)AM-/"
47.approach the materiality level 接近重要性水平 k(EMp1[:nN
48.an acceptably low level 可接受水平 mF'-Is
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 A)Qh
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 !7*(!as
52.subsequent events 期后事项 #, Q}NO#vT
53.adjust the financial statements 调整财务报表 K 3Yw8t2J
54.perform additional audit procedures 实施追加的审计程序 {p
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55.audit risk 审计风险 5g``30:o
56.detection risk 检查风险 ]4Y/x i-
57.inappropriate audit opinion 不适当的审计意见 l(%k6
58.material misstatement 重大的错报 [q-;/ed
59.tolerable misstatement 可容忍错报 k&)K(
60.the acceptable level of detection risk 可接受的检查风险