1.audit 审计 -~h2^Oez
2.attestation 鉴证 GJqSN
i}
3.credibility 可信赖程度 T`=N^Ca1!`
4.audit of financial statements 财务报表审计 QE5
85s
5
5.agreed-upon procedures 执行商定程序 g5to0
6.high levels of assurance 高水平保证 $sO}l
7.compilation 编制 2Xgw7`
!L
8.reliability 可靠性 *#;r
p~
9.relevance 相关性 ^dP@QMly6
10.professional skepticism 职业谨慎 z@ A5t4+3
11.objectivity 客观性
)[)-.{q
12. professional competence 专业胜任能力 +Z[%+x92
13.Senior/CPA-in-charge 项目经理 /kVy#sT|
14.audit engagement letter 业务约定书 9ffRY,1@
15.recurring audit 连续审计 <S0!$.Kg*<
16.the client 委托人 '
n~N*DH
17.change CPA 更换注册会计师 v4|kiy
18.the existing CPA 现任注册会计师 {R,rc!yF
19.the successor CPA 后任注册会计师 (w% hz']
20.the preceding CPA前任注册会计师 #
dxlU/*
21.issue the audit report 出具审计报告 &^9>h/-XT
22.expert 专家 cVn7jxf
23.the board of directors 董事会 W9V%Xc`LQ
24.knowledge of the entity‘ s business 了解被审计单位情况 xMhR;lKY
25.assess material misstatement risks评估重大错报风险 NnSI=M
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 6M$.gX
G.
27.a general knowledge of —— 初步了解―――的情况 lLtC9:
28.a more knowledge of—— 进一步了解的情况 zAB-kE\)
29.the prior year‘s working papers 以前年度工作底稿 qBX<{[
30.minutes of meeting 会议纪要 ;Xgy2'3
31.business risks 经营风险 sS(^7GARa
32.appropriateness 适当性 Ok({Al1A,w
33.accounting estimate 会计估计 Ed*`d>
34.management representations 管理层声明 {Rw~G&vQ
35.going concern assumption 持续经营假设 "Jnq~7]
36.audit plan 审计计划 h/(9AO}t
37.significant audit areas 重点审计领域 /yrR
f;}<O
38.error 错误 G';oM;~/|
39.fraud舞弊 o
<l4}~a
40.modified or additional procedures 修改或追加审计程序 -07(#>
41.misappropriation of assets 侵占资产 ",8h>eEWK
42.transactions without substance 虚假交易 )vGRfFjw_
43.unusual pressures 异常压力 <)n
44.the suspected noncompliance 涉嫌存在违法行为 PLo.q|%
45.materialiy 重要性 Cfz1\a&V{
46.exceed the materiality level 超过重要性水平 N}FG%a
47.approach the materiality level 接近重要性水平 x5`q)!<&
48.an acceptably low level 可接受水平 rhn*kf{8
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 }>frK#S
50.misstatements or omissions 错报或漏报 Z^
G
riL
51.aggregate 总计 !>S'eXt
52.subsequent events 期后事项 1NOz $fW
53.adjust the financial statements 调整财务报表 l]v
*h0!
54.perform additional audit procedures 实施追加的审计程序 7 cIVK}&
55.audit risk 审计风险 H
V
56.detection risk 检查风险 dnIBAe
57.inappropriate audit opinion 不适当的审计意见 B~PF <8h5
58.material misstatement 重大的错报 Fx3VQ'%J
59.tolerable misstatement 可容忍错报 6/#= dv
60.the acceptable level of detection risk 可接受的检查风险