1.audit 审计 rP=sG;d
2.attestation 鉴证 /X8<C=}
3.credibility 可信赖程度 :osz
4.audit of financial statements 财务报表审计 QBJ3iQs1
5.agreed-upon procedures 执行商定程序 quu*xJ;Ci
6.high levels of assurance 高水平保证 c'fSu;1
7.compilation 编制 h5zVGr
8.reliability 可靠性 mj,fp2D;%
9.relevance 相关性 WOytxE
10.professional skepticism 职业谨慎 f|7u_f
11.objectivity 客观性 )9nElb2
12. professional competence 专业胜任能力 b`mj_b
13.Senior/CPA-in-charge 项目经理 hZ\+FOx;
14.audit engagement letter 业务约定书 ug&[ IL~lc
15.recurring audit 连续审计 wo^Sy41bF
16.the client 委托人 s4= "kT]
17.change CPA 更换注册会计师 Uu p(6`7
18.the existing CPA 现任注册会计师 ~|+zJ5
19.the successor CPA 后任注册会计师 dfj\RIV8
20.the preceding CPA前任注册会计师 R!x:
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21.issue the audit report 出具审计报告 hq>Csj=
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22.expert 专家 vR7HF*8
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 L):qu
25.assess material misstatement risks评估重大错报风险 j8 ,n7!G
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 f
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27.a general knowledge of —— 初步了解―――的情况 ?:rx1}:F
28.a more knowledge of—— 进一步了解的情况 +{`yeZ9S
29.the prior year‘s working papers 以前年度工作底稿 4jmK].
30.minutes of meeting 会议纪要 ,K9f_bv
31.business risks 经营风险 ,t$,idcT+
32.appropriateness 适当性 dWRrG-'
33.accounting estimate 会计估计 Lm)\Z P+W
34.management representations 管理层声明 ,5k-.Md>2*
35.going concern assumption 持续经营假设 !cEG}(|h
36.audit plan 审计计划 r8M Zvm2
37.significant audit areas 重点审计领域 8%{q%+
38.error 错误 $6f\uuTU2"
39.fraud舞弊 |PVt}*0"
40.modified or additional procedures 修改或追加审计程序 }qPhx6nP
41.misappropriation of assets 侵占资产 ?h\mk0[
42.transactions without substance 虚假交易 -C7 FuD[Xw
43.unusual pressures 异常压力 #TJk-1XM*q
44.the suspected noncompliance 涉嫌存在违法行为 6iezLG
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45.materialiy 重要性 0Ce]V,i6C>
46.exceed the materiality level 超过重要性水平 zzpZ19"`1
47.approach the materiality level 接近重要性水平 XFZ~ #DT&
48.an acceptably low level 可接受水平 (il0M=M
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 *tQk;'/A]
50.misstatements or omissions 错报或漏报 '{?C{MK3Q
51.aggregate 总计 L wJ0
52.subsequent events 期后事项 WV<tyx9Z
53.adjust the financial statements 调整财务报表 gz#4{iT~
54.perform additional audit procedures 实施追加的审计程序 mPZGA\
55.audit risk 审计风险 %uESrc-;
56.detection risk 检查风险 Y#V8(DTyH
57.inappropriate audit opinion 不适当的审计意见 B~WtZ-%
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58.material misstatement 重大的错报 ]L_w$ev'
59.tolerable misstatement 可容忍错报 0`#(Toe{B
60.the acceptable level of detection risk 可接受的检查风险