1.audit 审计 WlwY <)
2.attestation 鉴证 jgu*Y{oc
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3.credibility 可信赖程度 k4\UK#ODe
4.audit of financial statements 财务报表审计 OSDy'@
5.agreed-upon procedures 执行商定程序 Y "jE'
6.high levels of assurance 高水平保证 >s EjR!
7.compilation 编制 -j2 (R?a
8.reliability 可靠性 u'5`[U
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9.relevance 相关性 4YROB912
10.professional skepticism 职业谨慎 EtJ8^[u2J
11.objectivity 客观性 @4GA^h
12. professional competence 专业胜任能力 u?H 2%hD
13.Senior/CPA-in-charge 项目经理 &X>7n~@0
14.audit engagement letter 业务约定书 8*a),
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15.recurring audit 连续审计 DtxE@,
16.the client 委托人 kdrod [S
17.change CPA 更换注册会计师 9<1F[SS<s9
18.the existing CPA 现任注册会计师 9^ed-h
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19.the successor CPA 后任注册会计师 _^S]g mE
20.the preceding CPA前任注册会计师 eEw.'B
21.issue the audit report 出具审计报告 </~ 6f(mg
22.expert 专家 UE0$ o?
23.the board of directors 董事会 k5BXirB
24.knowledge of the entity‘ s business 了解被审计单位情况 ?+C V1 ]
25.assess material misstatement risks评估重大错报风险 /R8p]
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 > 0>
27.a general knowledge of —— 初步了解―――的情况 %5'6Tj
28.a more knowledge of—— 进一步了解的情况 hlbvt-C?}"
29.the prior year‘s working papers 以前年度工作底稿 DC4C$AyW
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30.minutes of meeting 会议纪要 :QQlI
31.business risks 经营风险 /pH(WHT+/H
32.appropriateness 适当性 .IrNa>J~
33.accounting estimate 会计估计 tD=@ SX'Y
34.management representations 管理层声明 hwnJE958L
35.going concern assumption 持续经营假设 |`rJJFA
36.audit plan 审计计划 7L(eh7
37.significant audit areas 重点审计领域
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38.error 错误 Sb
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39.fraud舞弊 PR7f(NC
40.modified or additional procedures 修改或追加审计程序 ~Qj}ijWD
41.misappropriation of assets 侵占资产 P
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42.transactions without substance 虚假交易 2b@tj
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43.unusual pressures 异常压力 c/3$AUsuO
44.the suspected noncompliance 涉嫌存在违法行为 DT(d@upH
45.materialiy 重要性 ':h
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46.exceed the materiality level 超过重要性水平 D)b}f`
47.approach the materiality level 接近重要性水平 ~qVz)<
48.an acceptably low level 可接受水平 n%%7KTqu
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 ht97s
50.misstatements or omissions 错报或漏报 _'0
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51.aggregate 总计 &m^@9E)S/
52.subsequent events 期后事项 $9!D\N,}]C
53.adjust the financial statements 调整财务报表 Z9`TwS@x[
54.perform additional audit procedures 实施追加的审计程序 fL*T3[d
55.audit risk 审计风险 Kyg=$^{>G
56.detection risk 检查风险 vv0Q$
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57.inappropriate audit opinion 不适当的审计意见 vRQOs0F;
58.material misstatement 重大的错报 X
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59.tolerable misstatement 可容忍错报 y*b3&%.ml
60.the acceptable level of detection risk 可接受的检查风险