1.audit 审计 p#8W#t$
2.attestation 鉴证 "E!mva*NU
3.credibility 可信赖程度 !mfJpJ
4.audit of financial statements 财务报表审计 ztM<J+
5.agreed-upon procedures 执行商定程序 nY?
6.high levels of assurance 高水平保证 v[k5.\No
7.compilation 编制 6iezLG
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8.reliability 可靠性 Bn wzcl
9.relevance 相关性 h+7># *DH
10.professional skepticism 职业谨慎 eOlKbJU
11.objectivity 客观性 .5HQ
12. professional competence 专业胜任能力 %oykcf,#
13.Senior/CPA-in-charge 项目经理 :Waox"#=g
14.audit engagement letter 业务约定书 /ci]}`'ws
15.recurring audit 连续审计 Ps[$.h
16.the client 委托人 tl8O6`<Z
17.change CPA 更换注册会计师 *6ZCDm&N
18.the existing CPA 现任注册会计师 JHV)ZOO
19.the successor CPA 后任注册会计师 >
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20.the preceding CPA前任注册会计师 Dma.r
21.issue the audit report 出具审计报告 pR os{Uq"
22.expert 专家 QOFvsJ<s
23.the board of directors 董事会 ~fN%WZ;_
24.knowledge of the entity‘ s business 了解被审计单位情况 [.
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25.assess material misstatement risks评估重大错报风险 M7}Q=q\9
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~XM[>M\qB
27.a general knowledge of —— 初步了解―――的情况 T8J4C=?/
28.a more knowledge of—— 进一步了解的情况 FVWfDQ$&v
29.the prior year‘s working papers 以前年度工作底稿 N0TeqOi4Y
30.minutes of meeting 会议纪要 [2Mbk~
31.business risks 经营风险 ,i}|5ozj4
32.appropriateness 适当性 RNJFSD.
33.accounting estimate 会计估计 3 pWM~(#>-
34.management representations 管理层声明 f|3q^wjs
35.going concern assumption 持续经营假设 +",S2Qmo
36.audit plan 审计计划 _ *(bmJM
37.significant audit areas 重点审计领域
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38.error 错误 ?s%v0cF
39.fraud舞弊 `H%G3M0a
40.modified or additional procedures 修改或追加审计程序 &k>aP0k"
41.misappropriation of assets 侵占资产 >=,uau7
42.transactions without substance 虚假交易 x!7yU_ls`
43.unusual pressures 异常压力 /="HqBI#i
44.the suspected noncompliance 涉嫌存在违法行为 eb:A1f4L
45.materialiy 重要性 mX# "+X|
46.exceed the materiality level 超过重要性水平 C0)Z6
47.approach the materiality level 接近重要性水平 S\C*iGeqJ
48.an acceptably low level 可接受水平 3Kq`<B~%
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
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50.misstatements or omissions 错报或漏报 TR vZ
51.aggregate 总计 `^F: -
52.subsequent events 期后事项 |H)cuZ
53.adjust the financial statements 调整财务报表 /Bv#) -5
54.perform additional audit procedures 实施追加的审计程序 @"87F{!
55.audit risk 审计风险 4cgIEw[6
56.detection risk 检查风险 ROAI9sW0
57.inappropriate audit opinion 不适当的审计意见 w<nv!e?
58.material misstatement 重大的错报 X T>('qy
59.tolerable misstatement 可容忍错报 Opg#*w%-
60.the acceptable level of detection risk 可接受的检查风险