1.audit 审计 qBV x
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2.attestation 鉴证 OLGBt
3.credibility 可信赖程度 6lwta`2
4.audit of financial statements 财务报表审计 7hW+T7u?
5.agreed-upon procedures 执行商定程序 GQQ.OvEc
6.high levels of assurance 高水平保证 K;hh&sTB
7.compilation 编制 {5r0v#;
8.reliability 可靠性 KlV:L 4a~
9.relevance 相关性 VV4Gjc
10.professional skepticism 职业谨慎 '>$EOg"
11.objectivity 客观性 ~\)qi=
12. professional competence 专业胜任能力 {Gq*e/
13.Senior/CPA-in-charge 项目经理 ?bZovRx
14.audit engagement letter 业务约定书 n<sd!xmqFx
15.recurring audit 连续审计 Zv11uH-C
16.the client 委托人 `@d<n
17.change CPA 更换注册会计师 S{4z?Ri, '
18.the existing CPA 现任注册会计师 0~wF3BgV
19.the successor CPA 后任注册会计师 T{qTj6I
20.the preceding CPA前任注册会计师 j*"3t^|-
21.issue the audit report 出具审计报告 Pg9hW
22.expert 专家 wbDM5%
23.the board of directors 董事会 f4-a?bp
24.knowledge of the entity‘ s business 了解被审计单位情况 8dD2
25.assess material misstatement risks评估重大错报风险 8.'#?]a
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 ]5~s"fnG
27.a general knowledge of —— 初步了解―――的情况 9)xUA;Qw?z
28.a more knowledge of—— 进一步了解的情况 ^;,M}|<h
29.the prior year‘s working papers 以前年度工作底稿 dkgSvi :!
30.minutes of meeting 会议纪要
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31.business risks 经营风险 Pq*s{
32.appropriateness 适当性 Uz cx6sw
33.accounting estimate 会计估计 "mL++>ZSQ
34.management representations 管理层声明 y@2epY?{
35.going concern assumption 持续经营假设 nJ4@I7Sk;
36.audit plan 审计计划 aQ^umrj@?9
37.significant audit areas 重点审计领域 MuoF FvAA
38.error 错误 du$|lxC
39.fraud舞弊 J"=1/,AS
40.modified or additional procedures 修改或追加审计程序 (,^*So/
41.misappropriation of assets 侵占资产 kGpa\c
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42.transactions without substance 虚假交易 *k"|i*{
43.unusual pressures 异常压力 Go,N>HN
44.the suspected noncompliance 涉嫌存在违法行为 +*\X]06
45.materialiy 重要性 08X_}97#WF
46.exceed the materiality level 超过重要性水平 Pe C7
47.approach the materiality level 接近重要性水平 }:0uo5B7
48.an acceptably low level 可接受水平 ,+`61J3W
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 XwV'Ha
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 p!]6ll^
52.subsequent events 期后事项 {G <kA(Lm
53.adjust the financial statements 调整财务报表 KH\b_>wU2
54.perform additional audit procedures 实施追加的审计程序 m}>F<;hQ
55.audit risk 审计风险 go+Q~NV
56.detection risk 检查风险 2G$SpfeIu
57.inappropriate audit opinion 不适当的审计意见 7+x? "4
58.material misstatement 重大的错报 6wco&7
59.tolerable misstatement 可容忍错报 zF5uN:-s
60.the acceptable level of detection risk 可接受的检查风险