1.audit 审计 VZ?"yUZ Id
2.attestation 鉴证 v$R+5_@[l
3.credibility 可信赖程度 , ~
D_T
4.audit of financial statements 财务报表审计 D-7PO3F:F
5.agreed-upon procedures 执行商定程序 FE+Y#
6.high levels of assurance 高水平保证 ;}!hgyq
7.compilation 编制 =
Rl?. +uE
8.reliability 可靠性 OW (45
9.relevance 相关性
~Qzb<^9]
10.professional skepticism 职业谨慎 Y<U"}}
11.objectivity 客观性 ?)$+W+vK
12. professional competence 专业胜任能力 -c-#1_X5
13.Senior/CPA-in-charge 项目经理 EG<YxN X,
14.audit engagement letter 业务约定书 h)[{{JSf
15.recurring audit 连续审计 ~n:dHK`
16.the client 委托人 <MgR
x9
17.change CPA 更换注册会计师 {{ b&l!
18.the existing CPA 现任注册会计师 ;b=3i T-2"
19.the successor CPA 后任注册会计师 `T H0*:aI
20.the preceding CPA前任注册会计师 5T?esF<
21.issue the audit report 出具审计报告 vE
J2d&
22.expert 专家 <}~` YU>=v
23.the board of directors 董事会 N =J$+
24.knowledge of the entity‘ s business 了解被审计单位情况 MHN?ZHC)
25.assess material misstatement risks评估重大错报风险 Byf5~OC
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 u<x2"0f
27.a general knowledge of —— 初步了解―――的情况 =VMV^[&>
28.a more knowledge of—— 进一步了解的情况 p@H]F<
29.the prior year‘s working papers 以前年度工作底稿 :DP%>H|
30.minutes of meeting 会议纪要 kG:,Ff>
31.business risks 经营风险 5BvCP
32.appropriateness 适当性 #hEN4c[Ex
33.accounting estimate 会计估计 )3_I-Ia
34.management representations 管理层声明 z4f\0uQ
35.going concern assumption 持续经营假设 6Q<^,`/T
36.audit plan 审计计划 h+e Oe }
37.significant audit areas 重点审计领域 gxEa?QH
38.error 错误 tETT\y|'
39.fraud舞弊 uJz<:/rwZ-
40.modified or additional procedures 修改或追加审计程序 }`g:) g J
41.misappropriation of assets 侵占资产 I^iJ^Z]vx
42.transactions without substance 虚假交易 yc.Vm[!
43.unusual pressures 异常压力 808E )
44.the suspected noncompliance 涉嫌存在违法行为
fs
U6o4
45.materialiy 重要性 Kq}/`P
46.exceed the materiality level 超过重要性水平 j4wcxZYY~
47.approach the materiality level 接近重要性水平 i6R2R8
48.an acceptably low level 可接受水平 oQgd]| v
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 b #U
nE
50.misstatements or omissions 错报或漏报 ! 8q +W`{
51.aggregate 总计 & 2MI(9v
52.subsequent events 期后事项 K ~"J<798{
53.adjust the financial statements 调整财务报表 z=TaB^-)
54.perform additional audit procedures 实施追加的审计程序 P-9[,3Zd
55.audit risk 审计风险 z;:c_y!f
56.detection risk 检查风险 - TKS`,#
57.inappropriate audit opinion 不适当的审计意见 Qq;` 9-&j
58.material misstatement 重大的错报 a!MhxM5
59.tolerable misstatement 可容忍错报 ^6!C":f
60.the acceptable level of detection risk 可接受的检查风险
