1.audit 审计 r
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2.attestation 鉴证 s oY\6mHio
3.credibility 可信赖程度 i0{\c}r:4b
4.audit of financial statements 财务报表审计 rah"\f2
5.agreed-upon procedures 执行商定程序 PEvY3F}_rh
6.high levels of assurance 高水平保证 ?m *e$!M0
7.compilation 编制 bfz7t!A)A
8.reliability 可靠性 rq3f/_#L!O
9.relevance 相关性 I+kAy;2
10.professional skepticism 职业谨慎 $f3 IO#
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11.objectivity 客观性 h<%$?h+}
12. professional competence 专业胜任能力 PSq?8.
13.Senior/CPA-in-charge 项目经理 LhLAQ2~
14.audit engagement letter 业务约定书 f9u=h}
15.recurring audit 连续审计 doL-G?8B
16.the client 委托人 r!Dk_|Cd
17.change CPA 更换注册会计师 gf8o~vKX$G
18.the existing CPA 现任注册会计师 D^@@ P
19.the successor CPA 后任注册会计师 \bd KLcKI,
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 p($vM^_<"
22.expert 专家 c_vGr55
23.the board of directors 董事会 ^.LB(GZ,
24.knowledge of the entity‘ s business 了解被审计单位情况 TbD
25.assess material misstatement risks评估重大错报风险 phu,&DS!
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 O`
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27.a general knowledge of —— 初步了解―――的情况 -b^dK)wR~
28.a more knowledge of—— 进一步了解的情况 ly`
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29.the prior year‘s working papers 以前年度工作底稿 ;VKWY
30.minutes of meeting 会议纪要 [Kc ?<3W
31.business risks 经营风险 (y]Z *p:EW
32.appropriateness 适当性 Kc\8GkdB
33.accounting estimate 会计估计 l3Zi]`@r
34.management representations 管理层声明 ;iiCay37F
35.going concern assumption 持续经营假设 ;EJ!I+
36.audit plan 审计计划 <w^u^)iLy1
37.significant audit areas 重点审计领域 &qg6^&
38.error 错误 %mmV#vwp
39.fraud舞弊 ]?(kaNQ"D
40.modified or additional procedures 修改或追加审计程序 +45SKu=
41.misappropriation of assets 侵占资产 GV0@We~
42.transactions without substance 虚假交易 GxzO|vFQ
43.unusual pressures 异常压力 'l5
44.the suspected noncompliance 涉嫌存在违法行为 zk{d*gN
45.materialiy 重要性 -6DRX
46.exceed the materiality level 超过重要性水平 d?X,od6
47.approach the materiality level 接近重要性水平 tsg`c;{
48.an acceptably low level 可接受水平 ~Fh+y+g?
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 /HRKw
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50.misstatements or omissions 错报或漏报 f\oW<2k]~
51.aggregate 总计 :-jbIpj'
52.subsequent events 期后事项 }MOXJb @
53.adjust the financial statements 调整财务报表 5 I_ :7$8
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 KE,.Evyu=
56.detection risk 检查风险 =.8n K
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57.inappropriate audit opinion 不适当的审计意见 f%EHzm/V
58.material misstatement 重大的错报 9
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59.tolerable misstatement 可容忍错报 ZXs,TaU
60.the acceptable level of detection risk 可接受的检查风险