1.audit 审计 \ bNDeA&l
2.attestation 鉴证 GLY,<O>D5
3.credibility 可信赖程度 3 }
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4.audit of financial statements 财务报表审计 ;d7Qw~v1s
5.agreed-upon procedures 执行商定程序 BI2'NN\
6.high levels of assurance 高水平保证 un6W|{4]
7.compilation 编制 ;
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8.reliability 可靠性 E#w2'(t
9.relevance 相关性 0Q%I[f8
10.professional skepticism 职业谨慎 Mn\L55?E(
11.objectivity 客观性 (4l M3clF
12. professional competence 专业胜任能力 L-W*h
13.Senior/CPA-in-charge 项目经理 Qm3RXO
14.audit engagement letter 业务约定书 On4Vqbks
15.recurring audit 连续审计 I<lkociUCG
16.the client 委托人 R{4[.
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 vO{[P#L}
19.the successor CPA 后任注册会计师 Ejf>QIB
20.the preceding CPA前任注册会计师 |b
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21.issue the audit report 出具审计报告 aLevml2:T
22.expert 专家 NnZ_x>R
23.the board of directors 董事会 <D nv=)Rq
24.knowledge of the entity‘ s business 了解被审计单位情况 qB3&F pgW
25.assess material misstatement risks评估重大错报风险 ^sZHy4-yK#
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 {flxZ}
27.a general knowledge of —— 初步了解―――的情况 _#U hXXD
28.a more knowledge of—— 进一步了解的情况 K!jau|FS
29.the prior year‘s working papers 以前年度工作底稿 &)Wm rF
30.minutes of meeting 会议纪要 YWhS< }^
31.business risks 经营风险 A-hWg;
32.appropriateness 适当性 mnMY)-6C
33.accounting estimate 会计估计 K0^+2lx
34.management representations 管理层声明 QZ-6aq\sgp
35.going concern assumption 持续经营假设 53^1;
36.audit plan 审计计划 p
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37.significant audit areas 重点审计领域 \]/6>yT
38.error 错误 YF");it
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39.fraud舞弊 .9bP8u2B{
40.modified or additional procedures 修改或追加审计程序 @n=FSn6c
41.misappropriation of assets 侵占资产 VN4H+9E
42.transactions without substance 虚假交易 7 ( /
43.unusual pressures 异常压力 bU(fH
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44.the suspected noncompliance 涉嫌存在违法行为 YKj PE
45.materialiy 重要性 Se5jxV
46.exceed the materiality level 超过重要性水平 W$Z""
47.approach the materiality level 接近重要性水平 bDcWPwe
48.an acceptably low level 可接受水平 NE$=R"<Gv
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 F[|aDj@q e
50.misstatements or omissions 错报或漏报 ;@u+b0
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51.aggregate 总计 9%u
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52.subsequent events 期后事项 $VE =sS.
53.adjust the financial statements 调整财务报表 ;(Qm<JAa
54.perform additional audit procedures 实施追加的审计程序 l3/?,xn
55.audit risk 审计风险 /?8rj3
56.detection risk 检查风险 J
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57.inappropriate audit opinion 不适当的审计意见 G5 x%:,n
58.material misstatement 重大的错报 ;fDs9=3#
59.tolerable misstatement 可容忍错报 ^$O,Gy) V
60.the acceptable level of detection risk 可接受的检查风险