1.audit 审计 wQ[~7 ,o
2.attestation 鉴证 [#n~ L6
3.credibility 可信赖程度 \uQB%yMoz
4.audit of financial statements 财务报表审计 13s!gwE)
5.agreed-upon procedures 执行商定程序 <iiu%
6.high levels of assurance 高水平保证 QvK/31*QG
7.compilation 编制 ,JRYG<O_T
8.reliability 可靠性 GDP@M)~6*
9.relevance 相关性 eh
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10.professional skepticism 职业谨慎 #B|`F?o
11.objectivity 客观性 0U ?1Yh7
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12. professional competence 专业胜任能力 (L8H.|.
13.Senior/CPA-in-charge 项目经理 ?Jm/v%0O
14.audit engagement letter 业务约定书 @DfjeS)u^
15.recurring audit 连续审计 gSK
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16.the client 委托人 J@(=#z8xS
17.change CPA 更换注册会计师 Lp20{R
18.the existing CPA 现任注册会计师 dx}()i\@
19.the successor CPA 后任注册会计师 ):jKsP
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20.the preceding CPA前任注册会计师 ;%odN
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21.issue the audit report 出具审计报告 L{Epkay,{
22.expert 专家 5 |{0|mP
23.the board of directors 董事会 ry3;60E\)
24.knowledge of the entity‘ s business 了解被审计单位情况 :gVz}/C.@
25.assess material misstatement risks评估重大错报风险 A1Mr
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 f8_5.vlw
27.a general knowledge of —— 初步了解―――的情况 ,SuF1&4
28.a more knowledge of—— 进一步了解的情况 O[3J Px
29.the prior year‘s working papers 以前年度工作底稿 `,Q
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30.minutes of meeting 会议纪要 "m0>u,HmI
31.business risks 经营风险 @~'c(+<3
32.appropriateness 适当性 2X;,s`)
33.accounting estimate 会计估计 $jo}?Y+
34.management representations 管理层声明 }k7@
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35.going concern assumption 持续经营假设 i0Qg[%{9#
36.audit plan 审计计划 AF ZHS\
37.significant audit areas 重点审计领域 Wk$[;>NU3
38.error 错误 x "]%q^x
39.fraud舞弊 7EOn4I2@[
40.modified or additional procedures 修改或追加审计程序 PDvqA{
41.misappropriation of assets 侵占资产 2sjV*\Udf
42.transactions without substance 虚假交易 :)t1>y>3
43.unusual pressures 异常压力 V/$qD
44.the suspected noncompliance 涉嫌存在违法行为 jY$Bns&.w
45.materialiy 重要性 1Jc-hrN-
46.exceed the materiality level 超过重要性水平 .<^dv?@
47.approach the materiality level 接近重要性水平 rOE[c
48.an acceptably low level 可接受水平 -lRXH7|X
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 &`Q0&8d5
50.misstatements or omissions 错报或漏报 LR]P?
51.aggregate 总计 + B%fp*
52.subsequent events 期后事项 f8L
53.adjust the financial statements 调整财务报表 ?o$6w(]''
54.perform additional audit procedures 实施追加的审计程序 nORm7sa9
55.audit risk 审计风险 rr'RX
56.detection risk 检查风险 B-|:l7
57.inappropriate audit opinion 不适当的审计意见 Hwklk9
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58.material misstatement 重大的错报 Q?L-6]pg
59.tolerable misstatement 可容忍错报 Ui@Q&%b
60.the acceptable level of detection risk 可接受的检查风险