1.audit 审计 >
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2.attestation 鉴证 FY<Q|Ov
3.credibility 可信赖程度 X$
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4.audit of financial statements 财务报表审计 3^[P
5.agreed-upon procedures 执行商定程序 EQN)y27poW
6.high levels of assurance 高水平保证 eAmI~oku
7.compilation 编制
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8.reliability 可靠性 9#TD1B/
9.relevance 相关性 ? X6M8`
10.professional skepticism 职业谨慎 O}>@G
11.objectivity 客观性 793 15A
12. professional competence 专业胜任能力 )$RV)
13.Senior/CPA-in-charge 项目经理 .W^B(y(tA
14.audit engagement letter 业务约定书 L&c
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15.recurring audit 连续审计 Qo)Da}uo20
16.the client 委托人 }4p)UX>aWT
17.change CPA 更换注册会计师 ]!ox2m_U
18.the existing CPA 现任注册会计师 ckMG4
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19.the successor CPA 后任注册会计师 d7Vp^^}(
20.the preceding CPA前任注册会计师 hw,nA2w\
21.issue the audit report 出具审计报告
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22.expert 专家 >ei~:z]R
23.the board of directors 董事会 Q66 +
24.knowledge of the entity‘ s business 了解被审计单位情况 +}O -WX?
25.assess material misstatement risks评估重大错报风险 Kf1J;*i|\
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 g'KxjjYT,
27.a general knowledge of —— 初步了解―――的情况 hH 5}%/vF
28.a more knowledge of—— 进一步了解的情况 %ggf|\-e
29.the prior year‘s working papers 以前年度工作底稿 Ly&+m+Gwu
30.minutes of meeting 会议纪要 XjF@kQeM=
31.business risks 经营风险 5]>*0#C
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32.appropriateness 适当性 n1J u=C
33.accounting estimate 会计估计 RI@\cJ\}
34.management representations 管理层声明 5afD;0D5TI
35.going concern assumption 持续经营假设 Xd=KBB[r?
36.audit plan 审计计划 `p&[b]b
37.significant audit areas 重点审计领域 kzKej"a;
38.error 错误 [K&%l]P7
39.fraud舞弊 UxL*I[z5
40.modified or additional procedures 修改或追加审计程序 qS#G7~ur>y
41.misappropriation of assets 侵占资产 uR ?W|a
42.transactions without substance 虚假交易 Yy88 5
43.unusual pressures 异常压力 }:m/@LKB
44.the suspected noncompliance 涉嫌存在违法行为 *Jgi=,!m
45.materialiy 重要性 ^FKiVKI:
46.exceed the materiality level 超过重要性水平 f^FFn3
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47.approach the materiality level 接近重要性水平 Z+&V >
48.an acceptably low level 可接受水平 @khFk.LBD
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 !BsQJ_H
50.misstatements or omissions 错报或漏报 oT-gZedW(
51.aggregate 总计 ^O18\a
52.subsequent events 期后事项 Y~AjcqS
53.adjust the financial statements 调整财务报表 =vbG'_[7
54.perform additional audit procedures 实施追加的审计程序 uZC=]Ieh
55.audit risk 审计风险 {Sf[<I
56.detection risk 检查风险 U05;qKgkDF
57.inappropriate audit opinion 不适当的审计意见 hx9{?3#
58.material misstatement 重大的错报 /K#k_k
59.tolerable misstatement 可容忍错报 8:$h
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60.the acceptable level of detection risk 可接受的检查风险