1.audit 审计 QOEcp% 6I}
2.attestation 鉴证 zOCru2
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3.credibility 可信赖程度 %-i2MK'A
4.audit of financial statements 财务报表审计 wvcG <sj
5.agreed-upon procedures 执行商定程序 6jiVz%`=Z
6.high levels of assurance 高水平保证 :Y0*P
7.compilation 编制 ^4O1:_|G
8.reliability 可靠性 9EK5#_L[=
9.relevance 相关性 '
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10.professional skepticism 职业谨慎 5"c#OU
11.objectivity 客观性 c@~\ FUr
12. professional competence 专业胜任能力 tqAh&TW3+
13.Senior/CPA-in-charge 项目经理 0tC+?
14.audit engagement letter 业务约定书 ((N<2G)
15.recurring audit 连续审计 ~0!s5
16.the client 委托人 :7<spd(%"
17.change CPA 更换注册会计师 siZ w-.
18.the existing CPA 现任注册会计师 5<
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19.the successor CPA 后任注册会计师 cc*A/lD
20.the preceding CPA前任注册会计师 4H]Go~<
21.issue the audit report 出具审计报告 gb|C592R5C
22.expert 专家 PiMh]
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23.the board of directors 董事会 ux& WN ,
24.knowledge of the entity‘ s business 了解被审计单位情况 #O/ihRoaO
25.assess material misstatement risks评估重大错报风险 -{>JF
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 w
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27.a general knowledge of —— 初步了解―――的情况 |#L U"D
28.a more knowledge of—— 进一步了解的情况 :&HrOdz
29.the prior year‘s working papers 以前年度工作底稿 Z[RE|l{
30.minutes of meeting 会议纪要 H? Z5ex
31.business risks 经营风险 <La$'lG4J
32.appropriateness 适当性 [`BMi-WQ
33.accounting estimate 会计估计 f',n'
34.management representations 管理层声明 ?{NP3
35.going concern assumption 持续经营假设 U$&G_&*0a
36.audit plan 审计计划 WUm83"
37.significant audit areas 重点审计领域
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38.error 错误 SMY,bU'a
39.fraud舞弊 LuM:dJ
40.modified or additional procedures 修改或追加审计程序 \
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41.misappropriation of assets 侵占资产 (/UW}$] h
42.transactions without substance 虚假交易 I`^
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43.unusual pressures 异常压力 `w` f[dU-
44.the suspected noncompliance 涉嫌存在违法行为 gHpA@jdC*
45.materialiy 重要性 4{=zO(>
46.exceed the materiality level 超过重要性水平 [KR|m,QWp
47.approach the materiality level 接近重要性水平 sG[v vm
48.an acceptably low level 可接受水平 i t.Lh'N;T
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 IL;JdIa
50.misstatements or omissions 错报或漏报 _y*@Hj
51.aggregate 总计 dmI~$*
52.subsequent events 期后事项 F6 ?4&h?n
53.adjust the financial statements 调整财务报表 OJ^kESrm8
54.perform additional audit procedures 实施追加的审计程序 ?f f !(U
55.audit risk 审计风险 n}/?nP\%
56.detection risk 检查风险 M3P\1
57.inappropriate audit opinion 不适当的审计意见 r6S-G{o
58.material misstatement 重大的错报 3eT5~Lbs
59.tolerable misstatement 可容忍错报 ]CHO5'%,$
60.the acceptable level of detection risk 可接受的检查风险