1.audit 审计 YmgCl!r@
2.attestation 鉴证 JjQVzkE
3.credibility 可信赖程度 Z\' wm'
4.audit of financial statements 财务报表审计 {>h97}P
5.agreed-upon procedures 执行商定程序 :!']p2B
6.high levels of assurance 高水平保证 F"[3c6yF
7.compilation 编制 x9~[HuJ
8.reliability 可靠性 ;_N"Fdl
9.relevance 相关性 >C# kqxfg
10.professional skepticism 职业谨慎 [@|be.g
11.objectivity 客观性 Cg3ODfe
12. professional competence 专业胜任能力 EHhd;,;O
13.Senior/CPA-in-charge 项目经理 9~~UM<66W
14.audit engagement letter 业务约定书 N+J>7_k
15.recurring audit 连续审计 fhr-Y'
16.the client 委托人 YZ**;"<G
17.change CPA 更换注册会计师 o:9$UV[
18.the existing CPA 现任注册会计师 K$ AB} Fvc
19.the successor CPA 后任注册会计师 iadk
H]w
20.the preceding CPA前任注册会计师 Pin/qp&Fa8
21.issue the audit report 出具审计报告 (u9Zk~)F
22.expert 专家 PQ3h\CL1n
23.the board of directors 董事会 a:b^!H>#
24.knowledge of the entity‘ s business 了解被审计单位情况 aq kix"J
25.assess material misstatement risks评估重大错报风险 S=PJhAF
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 F@EJtwLd5y
27.a general knowledge of —— 初步了解―――的情况 *KJ7nRKx(w
28.a more knowledge of—— 进一步了解的情况 sOz sY7z3Z
29.the prior year‘s working papers 以前年度工作底稿 R04J3D|
30.minutes of meeting 会议纪要 VMF|i
B
31.business risks 经营风险 D%gGRA
32.appropriateness 适当性 %t[K36,p
33.accounting estimate 会计估计 c&m9)r~zP
34.management representations 管理层声明 (tKMBxQo8
35.going concern assumption 持续经营假设 m|1n
x
36.audit plan 审计计划 k!owl+a
37.significant audit areas 重点审计领域 v ):V
38.error 错误 CC#C
39.fraud舞弊 Q1T@oxV
40.modified or additional procedures 修改或追加审计程序 ]7vf#1i<
41.misappropriation of assets 侵占资产 xqv[?
?
42.transactions without substance 虚假交易 l[*sHi
43.unusual pressures 异常压力 R&Ci/
44.the suspected noncompliance 涉嫌存在违法行为 LwQH6 !;[
45.materialiy 重要性 j|(:I: ]
46.exceed the materiality level 超过重要性水平 N"1QX6
47.approach the materiality level 接近重要性水平 mp:m`sh*i
48.an acceptably low level 可接受水平 l#xw.2bo
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 ~-
<:+9m
50.misstatements or omissions 错报或漏报 ._,trb>o
51.aggregate 总计 w+=Q6]FxJ
52.subsequent events 期后事项 km4g}~N</
53.adjust the financial statements 调整财务报表 C0<YH "
54.perform additional audit procedures 实施追加的审计程序 -_|]N/v\
55.audit risk 审计风险 y\z > /q
56.detection risk 检查风险 {:)vwUe{
57.inappropriate audit opinion 不适当的审计意见 rJV?)=Z
58.material misstatement 重大的错报 \O? u*
59.tolerable misstatement 可容忍错报 ZAeQ~ j~
60.the acceptable level of detection risk 可接受的检查风险