1.audit 审计 k,UezuV
2.attestation 鉴证 U9ZWSDs
3.credibility 可信赖程度 e6JT|>9A7
4.audit of financial statements 财务报表审计 :2_8.+:
5.agreed-upon procedures 执行商定程序 Q $5U5hb
6.high levels of assurance 高水平保证 $&l}
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7.compilation 编制
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8.reliability 可靠性 ]BiLLDz(
9.relevance 相关性 eO?.8OM-a
10.professional skepticism 职业谨慎 *4<Kz{NF
11.objectivity 客观性 `+>'18F
12. professional competence 专业胜任能力 JE$aYs<(TF
13.Senior/CPA-in-charge 项目经理 j4hiMI;
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 Z F&aV?
16.the client 委托人 ` e~nn
17.change CPA 更换注册会计师 +>,4d
18.the existing CPA 现任注册会计师 FBCi,_
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19.the successor CPA 后任注册会计师 PIxd'B*MF
20.the preceding CPA前任注册会计师 NrrnG]#p1
21.issue the audit report 出具审计报告 zLB7'7oP
22.expert 专家 6JYVC>i
23.the board of directors 董事会 4?3*%_bDJ,
24.knowledge of the entity‘ s business 了解被审计单位情况 9Nkr=/I"P
25.assess material misstatement risks评估重大错报风险 3TS(il9A
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 5u=(zg
27.a general knowledge of —— 初步了解―――的情况 'Lb-+X,
28.a more knowledge of—— 进一步了解的情况 (E.,kcAJ
29.the prior year‘s working papers 以前年度工作底稿 Q#}
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30.minutes of meeting 会议纪要 ee0)%hc1t
31.business risks 经营风险 wx,yx3c (
32.appropriateness 适当性 ckWK+
33.accounting estimate 会计估计 TrBBV]4
34.management representations 管理层声明 .*bu:FuDE
35.going concern assumption 持续经营假设 @D3Y}nR:
36.audit plan 审计计划 /I>o6 CI
37.significant audit areas 重点审计领域 bZB7t`C5
38.error 错误 9Un3La8PX
39.fraud舞弊 ? !dy
40.modified or additional procedures 修改或追加审计程序 c[I4'x
41.misappropriation of assets 侵占资产 e/p 2| 4;
42.transactions without substance 虚假交易 .P|_C.3-l
43.unusual pressures 异常压力 ^=lh|C\#
44.the suspected noncompliance 涉嫌存在违法行为 uV@#;c4
45.materialiy 重要性 !ibdw_H
46.exceed the materiality level 超过重要性水平 ^D=1%@l?#
47.approach the materiality level 接近重要性水平 1JFCYJy
48.an acceptably low level 可接受水平 U^n71m>]%T
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 =@%Ukrd@
50.misstatements or omissions 错报或漏报 'fqX^v5n
51.aggregate 总计 gC+PpY#2h
52.subsequent events 期后事项 vl"l
53.adjust the financial statements 调整财务报表 Pr%Y!
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54.perform additional audit procedures 实施追加的审计程序 [vJLj>@
55.audit risk 审计风险 (rHS2SA\5
56.detection risk 检查风险 7l%]/`Y-
57.inappropriate audit opinion 不适当的审计意见 xDU{I0M
58.material misstatement 重大的错报 nI_43rG:Uf
59.tolerable misstatement 可容忍错报 X &z|im'd
60.the acceptable level of detection risk 可接受的检查风险