1.audit 审计 *zw
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2.attestation 鉴证 5 WN`8?
3.credibility 可信赖程度 /pAm8vK
4.audit of financial statements 财务报表审计 jkQt'!
5.agreed-upon procedures 执行商定程序 cuV8#:
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6.high levels of assurance 高水平保证
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7.compilation 编制
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8.reliability 可靠性 xN{"%>Mx
9.relevance 相关性 rm5T=fNJ
10.professional skepticism 职业谨慎 uFm(R/V
11.objectivity 客观性 TQOg~lH
12. professional competence 专业胜任能力 `wn<3#
13.Senior/CPA-in-charge 项目经理 A}t&-
14.audit engagement letter 业务约定书 0gwm gc/#
15.recurring audit 连续审计 g~ppPAH
16.the client 委托人 z^ a6%N
17.change CPA 更换注册会计师 pr[B$X.V
18.the existing CPA 现任注册会计师 `Q1WVd29
19.the successor CPA 后任注册会计师 &.+n
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20.the preceding CPA前任注册会计师 ^.Ih,@N6
21.issue the audit report 出具审计报告 *x*,I,03
22.expert 专家 uK4'n+_>\
23.the board of directors 董事会 }ZM*[j
24.knowledge of the entity‘ s business 了解被审计单位情况 ) $l9xx[
25.assess material misstatement risks评估重大错报风险 !ho5VAt
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 q5'y
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27.a general knowledge of —— 初步了解―――的情况 &z xBi"
28.a more knowledge of—— 进一步了解的情况 .@8m\
29.the prior year‘s working papers 以前年度工作底稿 (A] m=
30.minutes of meeting 会议纪要 HP4'8#3o
31.business risks 经营风险 "&~?Hzm
32.appropriateness 适当性 p^4;fD
33.accounting estimate 会计估计 ; $ ?jR
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34.management representations 管理层声明 R[>;_}5">
35.going concern assumption 持续经营假设 c`$`0}
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 kYI(<oTY~
38.error 错误 cAKoPU>U
39.fraud舞弊 UgD'Bi
40.modified or additional procedures 修改或追加审计程序 .5KC'?
41.misappropriation of assets 侵占资产 9pl_V
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42.transactions without substance 虚假交易 },Y;
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43.unusual pressures 异常压力 <<W.x)#:
44.the suspected noncompliance 涉嫌存在违法行为 uJ)=+Exii
45.materialiy 重要性 cyHak u+
46.exceed the materiality level 超过重要性水平 ].<sAmL^
47.approach the materiality level 接近重要性水平 HgS
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48.an acceptably low level 可接受水平 {xBjEhQm
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 pw<q?q%
50.misstatements or omissions 错报或漏报 $ )TF,-#x
51.aggregate 总计 _r?;lnWx@
52.subsequent events 期后事项 CyK$XDHa
53.adjust the financial statements 调整财务报表 YPff)0Nh
54.perform additional audit procedures 实施追加的审计程序 ?lET45'
55.audit risk 审计风险 [K)1!KK,L
56.detection risk 检查风险 B0 oY]r6
57.inappropriate audit opinion 不适当的审计意见 1{Alj27
58.material misstatement 重大的错报 n6!Ihip$
59.tolerable misstatement 可容忍错报 LA=>g/+i.X
60.the acceptable level of detection risk 可接受的检查风险