1.audit 审计 k1cBMDSokO
2.attestation 鉴证 U
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3.credibility 可信赖程度 --/ .
4.audit of financial statements 财务报表审计 9GGBJTk-
5.agreed-upon procedures 执行商定程序 J$P]>By5:
6.high levels of assurance 高水平保证 d6n6 =
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7.compilation 编制 S_WY91r
8.reliability 可靠性 \m\.+q]
9.relevance 相关性 J{1O\i
10.professional skepticism 职业谨慎 xFvSQ`sp
11.objectivity 客观性 XH*^#c
12. professional competence 专业胜任能力 oJ
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13.Senior/CPA-in-charge 项目经理 ilHj%h*z
14.audit engagement letter 业务约定书 AKWw36lm
15.recurring audit 连续审计 ,onv
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16.the client 委托人 m[7a~-3:J
17.change CPA 更换注册会计师 }@#eD
18.the existing CPA 现任注册会计师 iy4JI,-W
19.the successor CPA 后任注册会计师 UnMDdJ\
20.the preceding CPA前任注册会计师 CkflEmfe
21.issue the audit report 出具审计报告 )a6i8b3
22.expert 专家 tDwXb>
23.the board of directors 董事会 c8Opc"UE
24.knowledge of the entity‘ s business 了解被审计单位情况 |_rj12.xo
25.assess material misstatement risks评估重大错报风险 !6}Cs3.
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 *X>rvAd3
27.a general knowledge of —— 初步了解―――的情况 Z*Y
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28.a more knowledge of—— 进一步了解的情况 ht-6_]+ME
29.the prior year‘s working papers 以前年度工作底稿 ae<KUThm
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30.minutes of meeting 会议纪要 !XicX9n
31.business risks 经营风险 E }yxF.
32.appropriateness 适当性 H>D_0o<#y
33.accounting estimate 会计估计 <)&ykcB
34.management representations 管理层声明 (+U!#T]'D
35.going concern assumption 持续经营假设 4EELaP|%
36.audit plan 审计计划 S%4hv*_c
37.significant audit areas 重点审计领域 OGVhb>LO1
38.error 错误 xv
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39.fraud舞弊 n}+
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40.modified or additional procedures 修改或追加审计程序 '(Bs
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41.misappropriation of assets 侵占资产 ,=ICSS~9l
42.transactions without substance 虚假交易 BkJcT
43.unusual pressures 异常压力 `#UTOYx4
44.the suspected noncompliance 涉嫌存在违法行为 =1,g#HS
45.materialiy 重要性 COT;KC6
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46.exceed the materiality level 超过重要性水平 hN} X11
47.approach the materiality level 接近重要性水平 9X(bByEO
48.an acceptably low level 可接受水平 #A/jG
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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 vS0P]AUo
50.misstatements or omissions 错报或漏报 9}\T?6?8pX
51.aggregate 总计 QO,y/@Ph
52.subsequent events 期后事项 e (f)?H
53.adjust the financial statements 调整财务报表 h>n;A>k@N
54.perform additional audit procedures 实施追加的审计程序 ;L`'xFo>>
55.audit risk 审计风险 x O)nS _I
56.detection risk 检查风险 t (1z+
57.inappropriate audit opinion 不适当的审计意见 9UwDa`^
58.material misstatement 重大的错报 m ;KP
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险