1.audit 审计 G Lp2
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2.attestation 鉴证 d(3F:dbk
3.credibility 可信赖程度 {Kx eH7S
4.audit of financial statements 财务报表审计 c*-8h{}
5.agreed-upon procedures 执行商定程序 ,^pM]+NF|
6.high levels of assurance 高水平保证 @{iws@.
7.compilation 编制 zH0%;
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8.reliability 可靠性 yM}}mypS
9.relevance 相关性 GbFLu`
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10.professional skepticism 职业谨慎 : ^F+m QN
11.objectivity 客观性 o]t6u .L
12. professional competence 专业胜任能力 J*o :RnB
13.Senior/CPA-in-charge 项目经理 cv=nG
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14.audit engagement letter 业务约定书 :!Wijdq
15.recurring audit 连续审计 K_{f6c <
16.the client 委托人 w,bILv)
17.change CPA 更换注册会计师 peCmb)>Sa
18.the existing CPA 现任注册会计师 \V
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19.the successor CPA 后任注册会计师 % 6+J]U
20.the preceding CPA前任注册会计师 3FT%.dV^
21.issue the audit report 出具审计报告 ([R}s/)$
22.expert 专家 rbiNp6A dL
23.the board of directors 董事会 H% t/-'U?
24.knowledge of the entity‘ s business 了解被审计单位情况 3~z4#8=
25.assess material misstatement risks评估重大错报风险 ,d(F|5 M:
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 (~:k70V5
27.a general knowledge of —— 初步了解―――的情况 guz{DBlK
28.a more knowledge of—— 进一步了解的情况 u/Fa +S
29.the prior year‘s working papers 以前年度工作底稿 6F6[w?
30.minutes of meeting 会议纪要 Tf7$PSupP
31.business risks 经营风险 ^m;dEe&@F
32.appropriateness 适当性 J]UlCg
33.accounting estimate 会计估计 K QXw~g?
34.management representations 管理层声明 M[}EV t~
35.going concern assumption 持续经营假设 $/90('D
36.audit plan 审计计划 JZ Qkr
37.significant audit areas 重点审计领域 (Z"Q HfO'
38.error 错误 !sQ$a #Ea
39.fraud舞弊 j / 4N
40.modified or additional procedures 修改或追加审计程序 a\S"d
41.misappropriation of assets 侵占资产 U_v{Vs
42.transactions without substance 虚假交易 Rp4EB:*
43.unusual pressures 异常压力 )f1<-a"D|
44.the suspected noncompliance 涉嫌存在违法行为 _QbLg"O
45.materialiy 重要性 D
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46.exceed the materiality level 超过重要性水平 0,)B~|+
47.approach the materiality level 接近重要性水平 ML'4 2z
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48.an acceptably low level 可接受水平 VgtW T`F.I
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 [_h HZMTH
50.misstatements or omissions 错报或漏报 u
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51.aggregate 总计 k$UgTZ
52.subsequent events 期后事项 _ I8L#4\(=
53.adjust the financial statements 调整财务报表 F(>']D9$.
54.perform additional audit procedures 实施追加的审计程序 T
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55.audit risk 审计风险 E{kh)-
56.detection risk 检查风险 iwWy]V m7
57.inappropriate audit opinion 不适当的审计意见 xx0s`5
58.material misstatement 重大的错报 4r ;!b;3
59.tolerable misstatement 可容忍错报 Rn~FCj,-
60.the acceptable level of detection risk 可接受的检查风险
