1.audit 审计 S nVIV%
2.attestation 鉴证 'mj0+c$
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 Qjh5m5e
5.agreed-upon procedures 执行商定程序 &AH@|$!E
6.high levels of assurance 高水平保证 bb[.Kvq5
7.compilation 编制 s%"3F<\
8.reliability 可靠性 @#Jc!p7)
9.relevance 相关性 GQ
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10.professional skepticism 职业谨慎 TYW$=p|
11.objectivity 客观性 A 1x?_S"a
12. professional competence 专业胜任能力 1pogk0h.:
13.Senior/CPA-in-charge 项目经理 )~;= 0O |X
14.audit engagement letter 业务约定书 Epsc2TuH7
15.recurring audit 连续审计 m&jh7)V
16.the client 委托人 &'9 Jy'(X
17.change CPA 更换注册会计师 `s(T(l
18.the existing CPA 现任注册会计师 />_Mz
19.the successor CPA 后任注册会计师 MrEyN8X
20.the preceding CPA前任注册会计师 xJrRJwL
21.issue the audit report 出具审计报告 (1gfb*L
22.expert 专家 oe,L&2Jz@
23.the board of directors 董事会 BO<I
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24.knowledge of the entity‘ s business 了解被审计单位情况 eZR{M\Q
25.assess material misstatement risks评估重大错报风险 M~7 gUb|
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 AB40WCu]*
27.a general knowledge of —— 初步了解―――的情况 d:} aFP[
28.a more knowledge of—— 进一步了解的情况 =xScHy{$
29.the prior year‘s working papers 以前年度工作底稿 MHmaut#
30.minutes of meeting 会议纪要 @x?7J@:
31.business risks 经营风险 bIt%KG{PY6
32.appropriateness 适当性 Wfgs[
33.accounting estimate 会计估计 %k
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34.management representations 管理层声明
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35.going concern assumption 持续经营假设 j#r|t+{"C
36.audit plan 审计计划 9cu
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37.significant audit areas 重点审计领域 CsG1HR@
38.error 错误 V6Ie\+@.\
39.fraud舞弊 -Wc'k 2oU
40.modified or additional procedures 修改或追加审计程序 H Yt&MK
41.misappropriation of assets 侵占资产 o,(MB[|hQ
42.transactions without substance 虚假交易 KW|X\1H
43.unusual pressures 异常压力 w?]k$
44.the suspected noncompliance 涉嫌存在违法行为 YpMQY-n
45.materialiy 重要性 6O8'T`F[
46.exceed the materiality level 超过重要性水平 lR_ 4iyqb
47.approach the materiality level 接近重要性水平 [xq"[*Evv
48.an acceptably low level 可接受水平 ]+x;tPo
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 .dwb@$
50.misstatements or omissions 错报或漏报 syhTOhOX
51.aggregate 总计 `G>
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52.subsequent events 期后事项 p>7!"RF:U
53.adjust the financial statements 调整财务报表 JnE\E(ez
54.perform additional audit procedures 实施追加的审计程序 .w2X24Mmb
55.audit risk 审计风险 #!0le:_
56.detection risk 检查风险 VXlTA>a }
57.inappropriate audit opinion 不适当的审计意见 X'4e)E3*O
58.material misstatement 重大的错报 ! 4 `any
59.tolerable misstatement 可容忍错报 ~Q%C
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60.the acceptable level of detection risk 可接受的检查风险