1.audit 审计 QKCc5
2.attestation 鉴证 m0paGG
3.credibility 可信赖程度 +z+25qWi
4.audit of financial statements 财务报表审计 D`3}j
5.agreed-upon procedures 执行商定程序 8'Xpx+v
6.high levels of assurance 高水平保证 <4^ _dJ9=
7.compilation 编制 ;.V5:,&
8.reliability 可靠性 +I/7eIG?|
9.relevance 相关性 }%| (G[
10.professional skepticism 职业谨慎 SgAY/#
11.objectivity 客观性 /(BQzCP9O;
12. professional competence 专业胜任能力 bnWIB+%_
13.Senior/CPA-in-charge 项目经理 .r[DqC
14.audit engagement letter 业务约定书 cm%QV?
15.recurring audit 连续审计 @Q!f^
16.the client 委托人 ~/!Zh
17.change CPA 更换注册会计师 A~\:}PN
18.the existing CPA 现任注册会计师 7Nh6 `
19.the successor CPA 后任注册会计师 L=D
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20.the preceding CPA前任注册会计师 Q pz01x
21.issue the audit report 出具审计报告 ]d9;YVAU
22.expert 专家 X4
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23.the board of directors 董事会 R5
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24.knowledge of the entity‘ s business 了解被审计单位情况 2!~j(_TA
25.assess material misstatement risks评估重大错报风险 QV L9
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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 R/~j <.s3P
27.a general knowledge of —— 初步了解―――的情况 -1Lh="US
28.a more knowledge of—— 进一步了解的情况 9^4^EY#
29.the prior year‘s working papers 以前年度工作底稿 8n?P'iM
30.minutes of meeting 会议纪要 j()_
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31.business risks 经营风险 }LM^>M%
32.appropriateness 适当性 )U>q><
33.accounting estimate 会计估计 R7KHfXy'm
34.management representations 管理层声明 7{D+\i
35.going concern assumption 持续经营假设 }bIEW ho
36.audit plan 审计计划 q_g'4VZv
37.significant audit areas 重点审计领域 8niQ
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38.error 错误 FxKH?Rl
39.fraud舞弊 +"?K00*(
40.modified or additional procedures 修改或追加审计程序 S!#7]wtbP
41.misappropriation of assets 侵占资产 tJUMLn?
42.transactions without substance 虚假交易 pA!+;Y!ZB<
43.unusual pressures 异常压力 y{?
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44.the suspected noncompliance 涉嫌存在违法行为 W+H27qsv
45.materialiy 重要性 @=K> uyB
46.exceed the materiality level 超过重要性水平 *;m5^i<,;S
47.approach the materiality level 接近重要性水平 xaoaZ3Ko
48.an acceptably low level 可接受水平 k>K23(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 jXGr{n
50.misstatements or omissions 错报或漏报 'hVOK(o0
51.aggregate 总计 {3$ge
52.subsequent events 期后事项 AQbbIngo
53.adjust the financial statements 调整财务报表 PP
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54.perform additional audit procedures 实施追加的审计程序 jzI\Q{[m'
55.audit risk 审计风险 e&8pTD3
56.detection risk 检查风险 Q6MDhv,
57.inappropriate audit opinion 不适当的审计意见 lk}R#n$
58.material misstatement 重大的错报 e l'^9K
59.tolerable misstatement 可容忍错报 Dd!MG'%hlb
60.the acceptable level of detection risk 可接受的检查风险