1.audit 审计 h
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2.attestation 鉴证 ~eVq Fc
3.credibility 可信赖程度 Bc^%1
4.audit of financial statements 财务报表审计 l[_y|W5
5.agreed-upon procedures 执行商定程序 /p&V72
6.high levels of assurance 高水平保证
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7.compilation 编制 u@ "nVHgMJ
8.reliability 可靠性 )
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9.relevance 相关性 ,k,RXgQ
10.professional skepticism 职业谨慎 {`Jr$*;
11.objectivity 客观性 T@S\:P
12. professional competence 专业胜任能力 b `7vWyp
13.Senior/CPA-in-charge 项目经理 V\!6K
14.audit engagement letter 业务约定书 5f` a7R
15.recurring audit 连续审计 08+cNT
16.the client 委托人 " 0:&x
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17.change CPA 更换注册会计师 .w.jT"uD!
18.the existing CPA 现任注册会计师 C`++r>
19.the successor CPA 后任注册会计师 pKnM= N1f
20.the preceding CPA前任注册会计师 W`qiPLk
21.issue the audit report 出具审计报告 ~$bkWb*RJ
22.expert 专家 hJ>Kfm
23.the board of directors 董事会 -$;
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24.knowledge of the entity‘ s business 了解被审计单位情况 &$,%6X"
25.assess material misstatement risks评估重大错报风险 ?bq S{KF
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 =Fd!wkB'{
27.a general knowledge of —— 初步了解―――的情况 gc
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28.a more knowledge of—— 进一步了解的情况 S m%\,/3
29.the prior year‘s working papers 以前年度工作底稿 $wQkTx
30.minutes of meeting 会议纪要 }:b6WN;c
31.business risks 经营风险 BeNH"Y:E
32.appropriateness 适当性 HkP')= sa
33.accounting estimate 会计估计 ?tf/#5t}
34.management representations 管理层声明 5
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35.going concern assumption 持续经营假设 J#```cB
36.audit plan 审计计划 0G`F Xj}L
37.significant audit areas 重点审计领域 E!,+#%O>
38.error 错误 +# 38
39.fraud舞弊 IQ5H`o?[B
40.modified or additional procedures 修改或追加审计程序 wa#$9p~Q
41.misappropriation of assets 侵占资产 AB.gVw|
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42.transactions without substance 虚假交易 0L
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43.unusual pressures 异常压力 &gNb+z+
44.the suspected noncompliance 涉嫌存在违法行为 ;x|E}XD
45.materialiy 重要性 <3 b|Sk:T
46.exceed the materiality level 超过重要性水平 [32]wgw+{1
47.approach the materiality level 接近重要性水平 THQd`Lj
48.an acceptably low level 可接受水平 ,vxxp]#5
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 5`!Bj0Uf
50.misstatements or omissions 错报或漏报 6 aE:vR2
51.aggregate 总计 DaA9fJ7a
52.subsequent events 期后事项 'V*ixK8R0
53.adjust the financial statements 调整财务报表 C9,|G7~*q
54.perform additional audit procedures 实施追加的审计程序 015
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55.audit risk 审计风险 ?^8CD.|
56.detection risk 检查风险 Ve]ufn
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57.inappropriate audit opinion 不适当的审计意见 pd3=^Zi
58.material misstatement 重大的错报 4/z
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59.tolerable misstatement 可容忍错报 c]eDTbXd
60.the acceptable level of detection risk 可接受的检查风险