1.audit 审计 :Brn
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2.attestation 鉴证 g en3"\Og{
3.credibility 可信赖程度 =O}
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4.audit of financial statements 财务报表审计 8t^;O!
5.agreed-upon procedures 执行商定程序 #/
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6.high levels of assurance 高水平保证 Vms7
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7.compilation 编制 q}7Df!<|
8.reliability 可靠性 @Tm0T7C
9.relevance 相关性 jW+VUF-t
10.professional skepticism 职业谨慎 *M**h-p2'
11.objectivity 客观性 7+2aG
12. professional competence 专业胜任能力 $4ZDT]n
13.Senior/CPA-in-charge 项目经理 #VMBn}
14.audit engagement letter 业务约定书 kdueQ(\
15.recurring audit 连续审计 (w7cdqe
16.the client 委托人 .tHv4.ob
17.change CPA 更换注册会计师 d9e H}#OY
18.the existing CPA 现任注册会计师 xr7<(:d
19.the successor CPA 后任注册会计师 m} FCe
20.the preceding CPA前任注册会计师 oT5rX
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21.issue the audit report 出具审计报告 vng8{Mx90*
22.expert 专家 4 *2>R8SX~
23.the board of directors 董事会 dQ2i{A"BKz
24.knowledge of the entity‘ s business 了解被审计单位情况 J|64b
25.assess material misstatement risks评估重大错报风险 MdTd$ 4J3
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 iRr&'k
27.a general knowledge of —— 初步了解―――的情况 J Wyoh|
28.a more knowledge of—— 进一步了解的情况 [2fiHE
29.the prior year‘s working papers 以前年度工作底稿 Pt)}HF|u
30.minutes of meeting 会议纪要 rQQPs\o
31.business risks 经营风险 ]V]@Zna@g
32.appropriateness 适当性 '/"M02a
33.accounting estimate 会计估计 ~Sem_U`G
34.management representations 管理层声明 h/y}
35.going concern assumption 持续经营假设 sCf
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36.audit plan 审计计划 8@C|exAD`
37.significant audit areas 重点审计领域 . L6@Rs
38.error 错误 A,CPR0g%
39.fraud舞弊 +`vZg^_c`
40.modified or additional procedures 修改或追加审计程序 _/w-gL{
41.misappropriation of assets 侵占资产 h,jAtL!
42.transactions without substance 虚假交易 9,a,A6xry
43.unusual pressures 异常压力 a_fW{;}[
44.the suspected noncompliance 涉嫌存在违法行为 x[uXD
45.materialiy 重要性 LkbvA
46.exceed the materiality level 超过重要性水平 /v ;Kb|e
47.approach the materiality level 接近重要性水平 ^Th"`Av5
48.an acceptably low level 可接受水平 ZCF-*nm
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 oX]1>#5UMg
50.misstatements or omissions 错报或漏报 3*23+}^G
51.aggregate 总计 DO,&Foh\
52.subsequent events 期后事项 \rnG 1o
53.adjust the financial statements 调整财务报表 2]3Jb{8FI>
54.perform additional audit procedures 实施追加的审计程序 5 9J$SE
55.audit risk 审计风险 5nIlG
56.detection risk 检查风险 u4^"E+y^S
57.inappropriate audit opinion 不适当的审计意见 /F9lW}pd
58.material misstatement 重大的错报 U$JIF
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59.tolerable misstatement 可容忍错报 =Bqa<Js
60.the acceptable level of detection risk 可接受的检查风险