1.audit 审计 UXdUO@
2.attestation 鉴证 _A=$oVe
3.credibility 可信赖程度 ,gS;m
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4.audit of financial statements 财务报表审计 [<6S%s
5.agreed-upon procedures 执行商定程序 9T1ZL5
6.high levels of assurance 高水平保证 hC\6-
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7.compilation 编制 '#&os`mQ
8.reliability 可靠性 f\jLqZY
9.relevance 相关性 <>8WQn,K
10.professional skepticism 职业谨慎 *m#Za<_Gv
11.objectivity 客观性 #*
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12. professional competence 专业胜任能力 s{$(*_
13.Senior/CPA-in-charge 项目经理 uB]b}"+l
14.audit engagement letter 业务约定书 #Jw1IcuH
15.recurring audit 连续审计 =W"F[fD
16.the client 委托人 RS^lKJ1 U
17.change CPA 更换注册会计师 W' s
18.the existing CPA 现任注册会计师 !Ze5)g%H
19.the successor CPA 后任注册会计师 GgB,tam{p
20.the preceding CPA前任注册会计师 (Kv#m
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21.issue the audit report 出具审计报告 h]TQn)X]
22.expert 专家 <?@NRFTe
23.the board of directors 董事会 oomT)gO 6*
24.knowledge of the entity‘ s business 了解被审计单位情况 |b)Y#)C;
25.assess material misstatement risks评估重大错报风险 `-p:vq`
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 {$wjO7Glp
27.a general knowledge of —— 初步了解―――的情况 FGoy8+nB1M
28.a more knowledge of—— 进一步了解的情况 XR;eY:
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29.the prior year‘s working papers 以前年度工作底稿 j!7{|EQFcl
30.minutes of meeting 会议纪要 r_-_a(1R:
31.business risks 经营风险 fP(d8xTx2y
32.appropriateness 适当性 ekWePL;rR2
33.accounting estimate 会计估计 tQBR
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34.management representations 管理层声明 IWY;="
35.going concern assumption 持续经营假设 e8GEoD
36.audit plan 审计计划 5.MGaU^Z$
37.significant audit areas 重点审计领域 7*?}:
38.error 错误 rl#p".4q
39.fraud舞弊 DKBSFm{~Q
40.modified or additional procedures 修改或追加审计程序 (G[
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41.misappropriation of assets 侵占资产 G{6;>8h
42.transactions without substance 虚假交易 Uk6HQ
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43.unusual pressures 异常压力 ~4 `5tb
44.the suspected noncompliance 涉嫌存在违法行为 |\7
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45.materialiy 重要性 !lj| cT9
46.exceed the materiality level 超过重要性水平 w.\&9]P3~
47.approach the materiality level 接近重要性水平 n\^Tq<] a
48.an acceptably low level 可接受水平 xo7Kn+ Kl
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 9R7A8
50.misstatements or omissions 错报或漏报 j4^9 7
51.aggregate 总计 *tK\R&4,4s
52.subsequent events 期后事项 'LO^<
53.adjust the financial statements 调整财务报表 s]f6/x/~
54.perform additional audit procedures 实施追加的审计程序 m>MB7,C;N
55.audit risk 审计风险 BEre*J
56.detection risk 检查风险 f PM8f
57.inappropriate audit opinion 不适当的审计意见 oz}+T(@O
58.material misstatement 重大的错报 ' <@3i[M
59.tolerable misstatement 可容忍错报 :{q<{^c
60.the acceptable level of detection risk 可接受的检查风险