1.audit 审计 YN
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2.attestation 鉴证 4w:_4qyb
3.credibility 可信赖程度 [e+"G <>
4.audit of financial statements 财务报表审计 ~bCn%r2
5.agreed-upon procedures 执行商定程序 MH`H[2<\!,
6.high levels of assurance 高水平保证 )x-iru
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7.compilation 编制 Z;aQ/n[`
8.reliability 可靠性 =3J&UQL
9.relevance 相关性 ?3"bu$@8
10.professional skepticism 职业谨慎 wY2#xD
11.objectivity 客观性 !+4}x;!8
12. professional competence 专业胜任能力 e}? #vTRI}
13.Senior/CPA-in-charge 项目经理 I#D{6
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14.audit engagement letter 业务约定书 8 Vj]whE
15.recurring audit 连续审计 *BYSfcX6
16.the client 委托人 EAcJ>
17.change CPA 更换注册会计师 *K6 V$_{S
18.the existing CPA 现任注册会计师 zlmb_akJ
19.the successor CPA 后任注册会计师 N?H;fK4v
20.the preceding CPA前任注册会计师 h5G>FPM-=
21.issue the audit report 出具审计报告 0sq1SHI{
22.expert 专家 5rqjqfFa
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 cy)gN
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25.assess material misstatement risks评估重大错报风险 )FM/
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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[3kCa|4A
27.a general knowledge of —— 初步了解―――的情况 9N|O*h1;u
28.a more knowledge of—— 进一步了解的情况 b<qv
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29.the prior year‘s working papers 以前年度工作底稿 _gK@),de
30.minutes of meeting 会议纪要 `wI<LTzXS
31.business risks 经营风险 nn"!x|c
32.appropriateness 适当性 ul+
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33.accounting estimate 会计估计 `?PZvGi
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 `!H
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36.audit plan 审计计划 3_2(L"S2
37.significant audit areas 重点审计领域 ,8g~,tMr+
38.error 错误 y@J]busU
39.fraud舞弊 HHD4#XcU
40.modified or additional procedures 修改或追加审计程序 _JA.~edqM
41.misappropriation of assets 侵占资产 Zr_{Z@IpU
42.transactions without substance 虚假交易 MN|y5w}$u
43.unusual pressures 异常压力 G6xdGUM
44.the suspected noncompliance 涉嫌存在违法行为 "xlf6pm%
45.materialiy 重要性 '8~7Ru\KyX
46.exceed the materiality level 超过重要性水平 Z.$ncP0s
47.approach the materiality level 接近重要性水平 6TxZ^&=
48.an acceptably low level 可接受水平 Zgo^M,g
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 SC`.VCfc.
50.misstatements or omissions 错报或漏报 9kzytx
51.aggregate 总计 L@w|2
52.subsequent events 期后事项 _r5Q%8J
53.adjust the financial statements 调整财务报表 PIn' tV
54.perform additional audit procedures 实施追加的审计程序 |Sy|E
55.audit risk 审计风险 vV-ATIf
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56.detection risk 检查风险 &F[/@
57.inappropriate audit opinion 不适当的审计意见 UXoaUW L
58.material misstatement 重大的错报 dfGdY"&
59.tolerable misstatement 可容忍错报 9u lJZ\cQ
60.the acceptable level of detection risk 可接受的检查风险