1.audit 审计 pz/vvH5
2.attestation 鉴证 W
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3.credibility 可信赖程度 4rNuAK`2
4.audit of financial statements 财务报表审计 e73zpF
5.agreed-upon procedures 执行商定程序 vn96o]n
6.high levels of assurance 高水平保证 <P
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7.compilation 编制 rf$eg
8.reliability 可靠性 o31pF
9.relevance 相关性 )
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10.professional skepticism 职业谨慎 @z(s\T
11.objectivity 客观性 }h\]0'S~J~
12. professional competence 专业胜任能力 d^XRkB:h
13.Senior/CPA-in-charge 项目经理 6 ;}FZ
14.audit engagement letter 业务约定书 [JVU
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15.recurring audit 连续审计 Za1VJ5-
16.the client 委托人 \J{%xW>
17.change CPA 更换注册会计师 Bj\ oo+L/
18.the existing CPA 现任注册会计师 n UD;y}}n
19.the successor CPA 后任注册会计师 X(K5>L>
20.the preceding CPA前任注册会计师 G~Fjla\?Q
21.issue the audit report 出具审计报告 %>:d5"&Lbs
22.expert 专家 $C6O<A
23.the board of directors 董事会 {+|Em (M
24.knowledge of the entity‘ s business 了解被审计单位情况 u[coWaPsZ
25.assess material misstatement risks评估重大错报风险 {>>Gc2UT
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 c(!{_+q"
27.a general knowledge of —— 初步了解―――的情况 mRY~)<!4&
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 -
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30.minutes of meeting 会议纪要 }9(:W </}
31.business risks 经营风险 LgoUD*MbQ
32.appropriateness 适当性 N>+L?C
33.accounting estimate 会计估计 7Ust7%
34.management representations 管理层声明 bA3pDt).p
35.going concern assumption 持续经营假设 GAcU8MD
36.audit plan 审计计划 %!Ak]|[7
37.significant audit areas 重点审计领域 w]V
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38.error 错误 MIWI0bnf
39.fraud舞弊 'B$qq[l]S
40.modified or additional procedures 修改或追加审计程序 WiclG8l
41.misappropriation of assets 侵占资产 nHmi%R7k
42.transactions without substance 虚假交易 ZG)%vB2c
43.unusual pressures 异常压力 (]p,Z<f
44.the suspected noncompliance 涉嫌存在违法行为 s4Z5t$0|
45.materialiy 重要性 l+i9)Fc<i
46.exceed the materiality level 超过重要性水平 i.*Utm`1"e
47.approach the materiality level 接近重要性水平 iMr/i?`i
48.an acceptably low level 可接受水平 IH0qx_;P&
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 I:%O`F
50.misstatements or omissions 错报或漏报 B*
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51.aggregate 总计 *%xmCPJ
52.subsequent events 期后事项 4V0j1k&'
53.adjust the financial statements 调整财务报表 Z 2u5n`K
54.perform additional audit procedures 实施追加的审计程序 6tg0=_c
55.audit risk 审计风险 eZ~ZWb, %
56.detection risk 检查风险 C@L8,Kj ~.
57.inappropriate audit opinion 不适当的审计意见 X"qC&oZmf
58.material misstatement 重大的错报 +c^[[ K"
59.tolerable misstatement 可容忍错报 i@}/KT
60.the acceptable level of detection risk 可接受的检查风险