1.audit 审计 y& Dd
2.attestation 鉴证 /Ee0S8!Z!1
3.credibility 可信赖程度 (&
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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 y`(z_5ClT
6.high levels of assurance 高水平保证 S3 x:]E:
7.compilation 编制 (:[
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8.reliability 可靠性 =8
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9.relevance 相关性 `w~ 9/sty
10.professional skepticism 职业谨慎 - MBK/
11.objectivity 客观性 Ex@#!fz{%
12. professional competence 专业胜任能力 VfZ/SByh7p
13.Senior/CPA-in-charge 项目经理 d628@~Ekn
14.audit engagement letter 业务约定书 9&2kuLp?P
15.recurring audit 连续审计 7:1Hgj(
16.the client 委托人 z<AQ;b
17.change CPA 更换注册会计师 mTs[3opg
18.the existing CPA 现任注册会计师 ,eZ'pxt
19.the successor CPA 后任注册会计师 ]v9<^!
20.the preceding CPA前任注册会计师 Zr$PSp}
21.issue the audit report 出具审计报告 H;$w^Tr
22.expert 专家 m6IZGl7%
23.the board of directors 董事会 FPcgQ
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24.knowledge of the entity‘ s business 了解被审计单位情况 q<;9!2py
25.assess material misstatement risks评估重大错报风险 Sfvi|kZX
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
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27.a general knowledge of —— 初步了解―――的情况 ;9prsvf
28.a more knowledge of—— 进一步了解的情况 j" YJ1R-5
29.the prior year‘s working papers 以前年度工作底稿 >,~JQ%1
30.minutes of meeting 会议纪要 w$&10
31.business risks 经营风险 :X;8
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32.appropriateness 适当性 _~_Hup
33.accounting estimate 会计估计 qv,|7yw{
34.management representations 管理层声明 Qs,LK(1
35.going concern assumption 持续经营假设 ZZeqOu7^
36.audit plan 审计计划 Z#oo8
37.significant audit areas 重点审计领域 .#+r
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38.error 错误 *XNvb ^<
39.fraud舞弊 :b.#h7Qt<
40.modified or additional procedures 修改或追加审计程序 =B?uNo e
41.misappropriation of assets 侵占资产 $jw!DrE
42.transactions without substance 虚假交易 Kh5:+n_X
43.unusual pressures 异常压力 >i=O =w
44.the suspected noncompliance 涉嫌存在违法行为 nbOMtK
45.materialiy 重要性 D|+H!f{k
46.exceed the materiality level 超过重要性水平 xy|;WB
47.approach the materiality level 接近重要性水平 mFo6f\DHr`
48.an acceptably low level 可接受水平 ?.,cWKGQ}
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ,:,c
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50.misstatements or omissions 错报或漏报 @c{Z?>dUc#
51.aggregate 总计 Ky$<WZs
52.subsequent events 期后事项 PHz/^p3F
53.adjust the financial statements 调整财务报表 |Yk23\!
54.perform additional audit procedures 实施追加的审计程序 ^K;,,s;0
55.audit risk 审计风险 <89js87
56.detection risk 检查风险 R)<>} y
57.inappropriate audit opinion 不适当的审计意见 6*]Kow?
58.material misstatement 重大的错报 f[dwu39k
59.tolerable misstatement 可容忍错报 "+)ey>_
60.the acceptable level of detection risk 可接受的检查风险