1.audit 审计 Z %?:
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2.attestation 鉴证 ,\t:R
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3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 -)='htiU
5.agreed-upon procedures 执行商定程序 1Z.
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6.high levels of assurance 高水平保证 sR(or=ub~
7.compilation 编制 8 K7.; t1
8.reliability 可靠性 6.uyY@Yx
9.relevance 相关性 P~"e=NL5
10.professional skepticism 职业谨慎 >%x N?%
11.objectivity 客观性 Zq,[se'nh"
12. professional competence 专业胜任能力 6p;G~,bd~
13.Senior/CPA-in-charge 项目经理 xbZx&`(
14.audit engagement letter 业务约定书 G6l:El&
15.recurring audit 连续审计 =IbDGw(
16.the client 委托人 NI^=cN,l
17.change CPA 更换注册会计师 "4`i]vy8
18.the existing CPA 现任注册会计师 BYhF?
19.the successor CPA 后任注册会计师 %Y0,ww2
20.the preceding CPA前任注册会计师 P1gW+*?
21.issue the audit report 出具审计报告 WAd5,RZ?
22.expert 专家 QJeL&mf
23.the board of directors 董事会 )9oF
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24.knowledge of the entity‘ s business 了解被审计单位情况 H>zX8qP+
25.assess material misstatement risks评估重大错报风险 2N)siH
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 H%`$@U>
27.a general knowledge of —— 初步了解―――的情况 @e`%'
28.a more knowledge of—— 进一步了解的情况 he/WqCZg
29.the prior year‘s working papers 以前年度工作底稿 o8PK,!Pl
30.minutes of meeting 会议纪要 F_<n8U:Y
31.business risks 经营风险 V*}xlxSL
32.appropriateness 适当性 pJnT \~o
33.accounting estimate 会计估计 R
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34.management representations 管理层声明 !+<OED=qe
35.going concern assumption 持续经营假设 [UP-BX(
36.audit plan 审计计划 D90.z"N\i9
37.significant audit areas 重点审计领域 c >8IM
38.error 错误 O)2==_f\
39.fraud舞弊 v--Qbu
40.modified or additional procedures 修改或追加审计程序 *-.{->#Y
41.misappropriation of assets 侵占资产 x6h';W_ 8
42.transactions without substance 虚假交易 _m?TEqB
43.unusual pressures 异常压力 jV}tjwq
44.the suspected noncompliance 涉嫌存在违法行为 rAv)k&l
45.materialiy 重要性 ZqONK^
46.exceed the materiality level 超过重要性水平 %ZKP d8
47.approach the materiality level 接近重要性水平 [Yi;k,F:
48.an acceptably low level 可接受水平 Rhfx
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 <~d3L4h*<
50.misstatements or omissions 错报或漏报 =yR$^VSY
51.aggregate 总计 3dl#:Si
52.subsequent events 期后事项 tPQjjoh
53.adjust the financial statements 调整财务报表 Ro2Ab^rQ|
54.perform additional audit procedures 实施追加的审计程序 \#yKCA';
55.audit risk 审计风险 zUQn*Cio e
56.detection risk 检查风险 Y&
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57.inappropriate audit opinion 不适当的审计意见 P(Gv|Q@
58.material misstatement 重大的错报 EC:u;2f!
59.tolerable misstatement 可容忍错报 r
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60.the acceptable level of detection risk 可接受的检查风险