1.audit 审计 /z-rBfdy^
2.attestation 鉴证 9mi@PW}1
3.credibility 可信赖程度 HgQjw!
4.audit of financial statements 财务报表审计 oYu xkG
5.agreed-upon procedures 执行商定程序 FSEf0@O:
6.high levels of assurance 高水平保证 ahl|N`
7.compilation 编制 W3.[d->X
8.reliability 可靠性 pQa51 nc
9.relevance 相关性 geG0F}oC!
10.professional skepticism 职业谨慎 1bV
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11.objectivity 客观性 9+1{a.JO
12. professional competence 专业胜任能力 X?_rD'3
13.Senior/CPA-in-charge 项目经理 {>ba7-Cy+y
14.audit engagement letter 业务约定书 wo`.sB&T
15.recurring audit 连续审计 |=}+%>y_
16.the client 委托人 tyR?A>F4
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 `PUqz&
19.the successor CPA 后任注册会计师 jW:7PS
20.the preceding CPA前任注册会计师 Cv,WG]E7(
21.issue the audit report 出具审计报告 *Dp&;, b
22.expert 专家 if'=W6W
23.the board of directors 董事会 E:rJi]
24.knowledge of the entity‘ s business 了解被审计单位情况 J_A5,K*r|
25.assess material misstatement risks评估重大错报风险 bEE'50D
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 2 -uL
27.a general knowledge of —— 初步了解―――的情况 ,$96bF "#
28.a more knowledge of—— 进一步了解的情况 /r Hd9^Y
29.the prior year‘s working papers 以前年度工作底稿 ~sSlfQWMzy
30.minutes of meeting 会议纪要 {\L /?#
31.business risks 经营风险 ]QS?fs Z
32.appropriateness 适当性 =5jX#Dc5.+
33.accounting estimate 会计估计 y-93 >Y
34.management representations 管理层声明 g3(fhfR'RN
35.going concern assumption 持续经营假设 -q BrJ1*
36.audit plan 审计计划 ["\Y-6"l
37.significant audit areas 重点审计领域 gI
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38.error 错误 39QAj&
39.fraud舞弊 n%]1p36
40.modified or additional procedures 修改或追加审计程序 :.IVf Zw
41.misappropriation of assets 侵占资产 V\"x#uB
42.transactions without substance 虚假交易 h
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43.unusual pressures 异常压力 z17x%jXy
44.the suspected noncompliance 涉嫌存在违法行为 >?q(
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45.materialiy 重要性 ]N^a/&}*
46.exceed the materiality level 超过重要性水平 .R` {.~_{!
47.approach the materiality level 接近重要性水平 d3#
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48.an acceptably low level 可接受水平 R*D0A@
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 x-km)2x=W
50.misstatements or omissions 错报或漏报 D0D0=s
51.aggregate 总计 ([='LyH];z
52.subsequent events 期后事项 ;5A
53.adjust the financial statements 调整财务报表 }^;Tt-*k
54.perform additional audit procedures 实施追加的审计程序 9GuG"^08
55.audit risk 审计风险 wPYz&
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56.detection risk 检查风险 (8u.Xbdh
57.inappropriate audit opinion 不适当的审计意见 SXn1v.6
58.material misstatement 重大的错报 PYYOC"$
59.tolerable misstatement 可容忍错报 w^?uBeqR
60.the acceptable level of detection risk 可接受的检查风险