1.audit 审计 j #YFwX4.
2.attestation 鉴证 #Q
7$I.O]
3.credibility 可信赖程度 2GzpWV(
4.audit of financial statements 财务报表审计 qQvb;jO
5.agreed-upon procedures 执行商定程序 RY<b]|
6.high levels of assurance 高水平保证 ?!oa15
7.compilation 编制 $SR]7GZ
8.reliability 可靠性 dR:iUw:V
9.relevance 相关性 ;~1JbP
10.professional skepticism 职业谨慎
+Bfi/ >
11.objectivity 客观性 X+8p2xSO|
12. professional competence 专业胜任能力 ,ua1xsZl&
13.Senior/CPA-in-charge 项目经理 s\!vko'M
14.audit engagement letter 业务约定书 Bdepvc}[#
15.recurring audit 连续审计 ~\,6C1M
16.the client 委托人 1}*;
17.change CPA 更换注册会计师 hM w`e
18.the existing CPA 现任注册会计师
*xP:7K
19.the successor CPA 后任注册会计师 *,
K
\A
20.the preceding CPA前任注册会计师 ;i>E@
21.issue the audit report 出具审计报告 EZBzQ""
22.expert 专家 YYW70k:
23.the board of directors 董事会 *rT(dp!Y
24.knowledge of the entity‘ s business 了解被审计单位情况 BH a>2N
25.assess material misstatement risks评估重大错报风险 K/cK6Yr
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 LP /4e`
27.a general knowledge of —— 初步了解―――的情况 !*6z=:J
28.a more knowledge of—— 进一步了解的情况 =:
eE!
29.the prior year‘s working papers 以前年度工作底稿 F2'cL @E3
30.minutes of meeting 会议纪要 ?F{xDfqw
31.business risks 经营风险 2zu~#qU[)M
32.appropriateness 适当性 KW^aARJ)
33.accounting estimate 会计估计 IIiN1
Lu,5
34.management representations 管理层声明 B$EP'5@
b
35.going concern assumption 持续经营假设 Hc|U@G
36.audit plan 审计计划 [rU8
#4.
37.significant audit areas 重点审计领域 n^#LB*q
38.error 错误 %WR"85
39.fraud舞弊 ]5/U}Um
40.modified or additional procedures 修改或追加审计程序 8 GN{*Hg
41.misappropriation of assets 侵占资产 puF
Z~WZ
42.transactions without substance 虚假交易 ^/vWK\-
43.unusual pressures 异常压力 =]"|x7'!
44.the suspected noncompliance 涉嫌存在违法行为 )W|jt/
45.materialiy 重要性 : PkZ(WZ9
46.exceed the materiality level 超过重要性水平 3>v0W@C
47.approach the materiality level 接近重要性水平 !H\GHA'DO]
48.an acceptably low level 可接受水平 HH@xnd
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 #HYkzjb
50.misstatements or omissions 错报或漏报 :j4
[_9\
51.aggregate 总计 "\?G
52.subsequent events 期后事项 *wcoDQ b;
53.adjust the financial statements 调整财务报表 W[<":NX2
54.perform additional audit procedures 实施追加的审计程序 ! -@!u
55.audit risk 审计风险 pUG fm
56.detection risk 检查风险 uiA:(2AQ
57.inappropriate audit opinion 不适当的审计意见 ',Pk>f]AB-
58.material misstatement 重大的错报 a@ }r[0O
59.tolerable misstatement 可容忍错报 4[ 0?F!%
60.the acceptable level of detection risk 可接受的检查风险