1.audit 审计 gWGh:.*T
2.attestation 鉴证 \sEH)$R'
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 2{9%E6%#
5.agreed-upon procedures 执行商定程序 o:c:hSV
6.high levels of assurance 高水平保证 >$:_M*5
7.compilation 编制 ?m\?
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8.reliability 可靠性 )qeed-{
9.relevance 相关性 3Hi[Y[O`%P
10.professional skepticism 职业谨慎 8D&yFal
11.objectivity 客观性 1EHL8@.M
12. professional competence 专业胜任能力 #/
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13.Senior/CPA-in-charge 项目经理 nc9sfH3
14.audit engagement letter 业务约定书 /4YxB,
15.recurring audit 连续审计 `9&~fWu
16.the client 委托人 *cy!PF&
17.change CPA 更换注册会计师 2I>`{#fV
18.the existing CPA 现任注册会计师 I\~sE Jwj
19.the successor CPA 后任注册会计师 ~[Z,:=z
20.the preceding CPA前任注册会计师 'pHxO,vo
21.issue the audit report 出具审计报告 Zv5vYe9Ow
22.expert 专家 ZkmYpi[
23.the board of directors 董事会 !-~sxa280r
24.knowledge of the entity‘ s business 了解被审计单位情况 V|vXxWm/
25.assess material misstatement risks评估重大错报风险 ,DD}o
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 Ya29t98Pk
27.a general knowledge of —— 初步了解―――的情况 VJSkQ\KD
28.a more knowledge of—— 进一步了解的情况 #A 7|=E
29.the prior year‘s working papers 以前年度工作底稿 =Bos>;dl
30.minutes of meeting 会议纪要 P{2j31u`
31.business risks 经营风险 ,FK.8c 6g
32.appropriateness 适当性 EQVa8xt/C
33.accounting estimate 会计估计 4G'-"u^g
34.management representations 管理层声明 -u^f;4|u
35.going concern assumption 持续经营假设 NJmyp!8
36.audit plan 审计计划 34I;DUdcE
37.significant audit areas 重点审计领域 6 2LLfD
38.error 错误 [{.9#cQ"
39.fraud舞弊 W.^R/s8O%5
40.modified or additional procedures 修改或追加审计程序 E]0Qz?
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41.misappropriation of assets 侵占资产 8<=]4- X@
42.transactions without substance 虚假交易 |e91KmiqJ
43.unusual pressures 异常压力 ]VoJ7LoCZ'
44.the suspected noncompliance 涉嫌存在违法行为 @e2P3K gg
45.materialiy 重要性 Wrf+5 ;,,
46.exceed the materiality level 超过重要性水平 M:t"is
47.approach the materiality level 接近重要性水平 >9,LN;Ic
48.an acceptably low level 可接受水平 9dFo_a
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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 FyqsFTh_
50.misstatements or omissions 错报或漏报 I_is3y0
51.aggregate 总计 42=/$V
52.subsequent events 期后事项 OWZ;X}x
53.adjust the financial statements 调整财务报表 ot,=.%O
54.perform additional audit procedures 实施追加的审计程序 T:3}W0s,
55.audit risk 审计风险 %+oV-o\ #A
56.detection risk 检查风险 XB<Q A>dLh
57.inappropriate audit opinion 不适当的审计意见 D22A)0+_
58.material misstatement 重大的错报 P\%aJ'f~
59.tolerable misstatement 可容忍错报 6E$ET5p&