1.audit 审计 .PBma/w
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2.attestation 鉴证 sr
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3.credibility 可信赖程度 SOQm>\U'i
4.audit of financial statements 财务报表审计 C*Avu
5.agreed-upon procedures 执行商定程序 ] >-#T
6.high levels of assurance 高水平保证 6N[XWyS
7.compilation 编制 xB"o
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8.reliability 可靠性 'zV/4iE=
9.relevance 相关性 3{B`[$
10.professional skepticism 职业谨慎 Rr+Y::E
11.objectivity 客观性 R06q~ >
12. professional competence 专业胜任能力 i)=!U>B_0
13.Senior/CPA-in-charge 项目经理 +*-u_L\'
14.audit engagement letter 业务约定书 >v^Bn|_/
15.recurring audit 连续审计 =;Gy"F1 dp
16.the client 委托人 \NwL #bQ~
17.change CPA 更换注册会计师 HT7V} UiaO
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 6KP"F[8I
21.issue the audit report 出具审计报告 AU@K5jwDwQ
22.expert 专家 TUzpln
23.the board of directors 董事会 v`8dRVN
24.knowledge of the entity‘ s business 了解被审计单位情况 Uv'.]#H<
25.assess material misstatement risks评估重大错报风险 $>zLa_cn|
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |Q2H^dU'rQ
27.a general knowledge of —— 初步了解―――的情况 I;kKY
28.a more knowledge of—— 进一步了解的情况 k6-.XW
29.the prior year‘s working papers 以前年度工作底稿 +`g&J
30.minutes of meeting 会议纪要 NltEX14Af
31.business risks 经营风险 fhlhlOg
32.appropriateness 适当性 zOkU R9
33.accounting estimate 会计估计 c`I`@Bed
34.management representations 管理层声明 QZ(se
35.going concern assumption 持续经营假设 ]5b%r;_
36.audit plan 审计计划 \v.16o bH
37.significant audit areas 重点审计领域 )u~LzE]{_
38.error 错误 9Cbf[\J!bq
39.fraud舞弊 lAuI?/E
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 ':6!f
42.transactions without substance 虚假交易 N9IBw',
43.unusual pressures 异常压力 `iuo([E d
44.the suspected noncompliance 涉嫌存在违法行为 fnV^&`BB
45.materialiy 重要性 2lPj%i 5
46.exceed the materiality level 超过重要性水平 FaO1?.
47.approach the materiality level 接近重要性水平 Wi ]Mp7
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48.an acceptably low level 可接受水平 \9*wo9cV
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 A\J|eSG'$
50.misstatements or omissions 错报或漏报 !l1UpJp
51.aggregate 总计 6u^MfOc
52.subsequent events 期后事项 @mM'V5_#
53.adjust the financial statements 调整财务报表 gE8p**LT+
54.perform additional audit procedures 实施追加的审计程序 ><9E^ k0.
55.audit risk 审计风险 %|md0
56.detection risk 检查风险 3]Rb2$p[=
57.inappropriate audit opinion 不适当的审计意见 \5.36Se
58.material misstatement 重大的错报 6c-y<J+&s
59.tolerable misstatement 可容忍错报 a!YpSFr
60.the acceptable level of detection risk 可接受的检查风险