1.audit 审计 SHAC(3o/e
2.attestation 鉴证 iI]E
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3.credibility 可信赖程度 l_ES$%d
4.audit of financial statements 财务报表审计 .|VWYN
5.agreed-upon procedures 执行商定程序 ,\DSi&T
6.high levels of assurance 高水平保证 ;Y^
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7.compilation 编制 #:)yh]MP
8.reliability 可靠性 "PK`Ca@`v
9.relevance 相关性 JZUf-0q
10.professional skepticism 职业谨慎 \#hp,XV>
11.objectivity 客观性 Xi:y3 5q
12. professional competence 专业胜任能力 =SUCcdy&
13.Senior/CPA-in-charge 项目经理 "!AbH<M;@
14.audit engagement letter 业务约定书 )LdS1%
15.recurring audit 连续审计 )HL[_WfY
16.the client 委托人 ~
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17.change CPA 更换注册会计师 tLD(%s_
18.the existing CPA 现任注册会计师 0ECQ>Ux:
19.the successor CPA 后任注册会计师 ju8DmC5
20.the preceding CPA前任注册会计师 U9/>}Ni%3G
21.issue the audit report 出具审计报告 ar%!h~
22.expert 专家 z~ f;5 xtI
23.the board of directors 董事会 6+iZJgwAy
24.knowledge of the entity‘ s business 了解被审计单位情况 V49[XX
25.assess material misstatement risks评估重大错报风险 Wu1">|
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1UwpLd
27.a general knowledge of —— 初步了解―――的情况 k0e {c
28.a more knowledge of—— 进一步了解的情况 9EU0R
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29.the prior year‘s working papers 以前年度工作底稿 ;+Mee^E>!
30.minutes of meeting 会议纪要 "Xz [|Xl
31.business risks 经营风险 ~snYf7
32.appropriateness 适当性 v6#i>n~x,
33.accounting estimate 会计估计 xV+cX*4h
34.management representations 管理层声明 <0M2qt8
35.going concern assumption 持续经营假设 "c2{n,
36.audit plan 审计计划 "Ei' FM
37.significant audit areas 重点审计领域 l.Yq4qW
38.error 错误 4r-CF#o
39.fraud舞弊 p4sU:
40.modified or additional procedures 修改或追加审计程序 nu<k
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41.misappropriation of assets 侵占资产 \:pd+8
42.transactions without substance 虚假交易 +W}dO#
43.unusual pressures 异常压力 Lt?k$U{qe)
44.the suspected noncompliance 涉嫌存在违法行为 7W7yjG3g
45.materialiy 重要性 UVlXDebl
46.exceed the materiality level 超过重要性水平 r1R\cor
47.approach the materiality level 接近重要性水平 ./r#\X)dc
48.an acceptably low level 可接受水平
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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 }^"#&w3<
50.misstatements or omissions 错报或漏报 Ce.*yO<-
51.aggregate 总计 Ts c2;I
52.subsequent events 期后事项 }n;.E&<[
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 #BOLq`9f
55.audit risk 审计风险 y=k!>Y|E
56.detection risk 检查风险 '1NZSiv+C?
57.inappropriate audit opinion 不适当的审计意见 OY'6 ~w9
58.material misstatement 重大的错报 ZBxV&