1.audit 审计 (mplo|>
2.attestation 鉴证 _Q 'f^Kj
3.credibility 可信赖程度 K~4bT=
4.audit of financial statements 财务报表审计 $*`E;}S0
5.agreed-upon procedures 执行商定程序 IrUoAQ2xpG
6.high levels of assurance 高水平保证 ZUD{V
7.compilation 编制 ~)F_FS
8.reliability 可靠性 Q zg?#|
9.relevance 相关性 d_!}9
10.professional skepticism 职业谨慎 X.sOZb?$
11.objectivity 客观性 `=S%!akj
12. professional competence 专业胜任能力 -
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13.Senior/CPA-in-charge 项目经理 Cp+tcrd_s
14.audit engagement letter 业务约定书 r
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15.recurring audit 连续审计 #&ei
16.the client 委托人 z%BX^b$Hj
17.change CPA 更换注册会计师 Jd~M q9(
18.the existing CPA 现任注册会计师 KrR`A(=WL
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 YC$>D?FW
21.issue the audit report 出具审计报告 -oTdi0P
22.expert 专家 "[-W(=
23.the board of directors 董事会 Xvk+1:D
24.knowledge of the entity‘ s business 了解被审计单位情况 \r9E6LLX'
25.assess material misstatement risks评估重大错报风险 5`@yX[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 kZhd^H.
27.a general knowledge of —— 初步了解―――的情况 Vw3=jIQN:!
28.a more knowledge of—— 进一步了解的情况 F|cli
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29.the prior year‘s working papers 以前年度工作底稿 ]TJ258P}
30.minutes of meeting 会议纪要 c>3j$D+
31.business risks 经营风险 f|ERZN`uB
32.appropriateness 适当性 F("|SOhc
33.accounting estimate 会计估计 M2;6Cz>,P
34.management representations 管理层声明 @+1AYVz(k
35.going concern assumption 持续经营假设 &bGf{P*Da
36.audit plan 审计计划 JP(0/?Q
37.significant audit areas 重点审计领域 ZvLI~ul(zT
38.error 错误 HYG1BfEaW
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 nN^lY=3
41.misappropriation of assets 侵占资产 =f23lA
42.transactions without substance 虚假交易 C4GkFD
43.unusual pressures 异常压力 z`eMb
44.the suspected noncompliance 涉嫌存在违法行为 Zmy
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45.materialiy 重要性 2R
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46.exceed the materiality level 超过重要性水平 a_]l?t
47.approach the materiality level 接近重要性水平 }#2(WHf=<
48.an acceptably low level 可接受水平 F(ZczwvR
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 e+<|
50.misstatements or omissions 错报或漏报 HGDiwA
51.aggregate 总计 z_=V6MDM
52.subsequent events 期后事项 g[HuIn/
53.adjust the financial statements 调整财务报表 t BG
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54.perform additional audit procedures 实施追加的审计程序 4CtWEq
55.audit risk 审计风险 2Q7X"ek~[
56.detection risk 检查风险 dt>9mF q
57.inappropriate audit opinion 不适当的审计意见 Jw>na _FJ
58.material misstatement 重大的错报 kZ]pV=\Y*
59.tolerable misstatement 可容忍错报 B&B