1.audit 审计 2S
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2.attestation 鉴证 ^R\0<\'
3.credibility 可信赖程度 ^2OBc
4.audit of financial statements 财务报表审计 zh)qo
5.agreed-upon procedures 执行商定程序 8
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6.high levels of assurance 高水平保证 /g2( <
7.compilation 编制 5+dQGcE@
8.reliability 可靠性 F>E'/r*
9.relevance 相关性 ;
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10.professional skepticism 职业谨慎 0 } uEM_a
11.objectivity 客观性
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12. professional competence 专业胜任能力 j K?GB
13.Senior/CPA-in-charge 项目经理 x3O$eKy\|5
14.audit engagement letter 业务约定书 !vHUe*1a{
15.recurring audit 连续审计 %,$/wh)<V
16.the client 委托人 ~{'.9
17.change CPA 更换注册会计师 si,fs%D&
18.the existing CPA 现任注册会计师 Q~<$'j
19.the successor CPA 后任注册会计师 qT^R>p
20.the preceding CPA前任注册会计师 Am&/K\
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21.issue the audit report 出具审计报告 "jly[M}C
22.expert 专家 "WR)a`$UR
23.the board of directors 董事会 PpX=~Of~
24.knowledge of the entity‘ s business 了解被审计单位情况 Ss+e*e5Ht
25.assess material misstatement risks评估重大错报风险 Se+sgw_"
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 Bh?K_{e
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 VnW]-P*:
29.the prior year‘s working papers 以前年度工作底稿 XZhuV<
30.minutes of meeting 会议纪要 $]EG|]"Ns
31.business risks 经营风险 7H~StdL/>
32.appropriateness 适当性 Q9=vgOW+
33.accounting estimate 会计估计 CsG1HR@
34.management representations 管理层声明 ((F[]<?
35.going concern assumption 持续经营假设 !Vl>?U?AN
36.audit plan 审计计划 bS_fWD-
37.significant audit areas 重点审计领域 ) D:M_T2
38.error 错误 ;o }pRC
39.fraud舞弊 )3PQ|r'
40.modified or additional procedures 修改或追加审计程序 4.2qt
41.misappropriation of assets 侵占资产 `J \1t
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42.transactions without substance 虚假交易 <&E3QeK
43.unusual pressures 异常压力 DZKVZ_
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44.the suspected noncompliance 涉嫌存在违法行为 0G?0 Bo
45.materialiy 重要性 26 un=
46.exceed the materiality level 超过重要性水平 P3C|DO4
47.approach the materiality level 接近重要性水平 9MA/nybI
48.an acceptably low level 可接受水平 v8p-<N)
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 6[>UF!.=
50.misstatements or omissions 错报或漏报 is?H1V~8`$
51.aggregate 总计 *.4;7#
52.subsequent events 期后事项 cLR02
53.adjust the financial statements 调整财务报表 [ah%>&u
54.perform additional audit procedures 实施追加的审计程序 WL(u'%5
55.audit risk 审计风险 M0g!"0?
56.detection risk 检查风险 GY 4?}T^s
57.inappropriate audit opinion 不适当的审计意见 W#!![JDc
58.material misstatement 重大的错报 ZOvMA]Rf
59.tolerable misstatement 可容忍错报 X+"8yZz3?
60.the acceptable level of detection risk 可接受的检查风险