1.audit 审计 H"].G^V\6
2.attestation 鉴证 ['e8Xz0
3.credibility 可信赖程度 9!}&&]Q`
4.audit of financial statements 财务报表审计 zHeqV
5.agreed-upon procedures 执行商定程序 {H=DeQ
6.high levels of assurance 高水平保证 Sc`W'q^X
7.compilation 编制 gfR B
8.reliability 可靠性 ZQZ>{K
9.relevance 相关性 lt`#or"o
10.professional skepticism 职业谨慎 ;gP@d`s
11.objectivity 客观性 Vd1.g{yPV
12. professional competence 专业胜任能力 t9;yyZh
13.Senior/CPA-in-charge 项目经理 ^ dM,K
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14.audit engagement letter 业务约定书 IhhB^E|
15.recurring audit 连续审计 &Vd,{JU
16.the client 委托人 i9 8T+{4
17.change CPA 更换注册会计师 eZJrV}V
18.the existing CPA 现任注册会计师 oEGe y8?
19.the successor CPA 后任注册会计师 S8TJnv`?'
20.the preceding CPA前任注册会计师 ]Wa.k
21.issue the audit report 出具审计报告 \,+act"v
22.expert 专家 ^
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23.the board of directors 董事会 /n"Ib)M
24.knowledge of the entity‘ s business 了解被审计单位情况 mhv
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25.assess material misstatement risks评估重大错报风险 c!d>6:\
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 MR} GxI
27.a general knowledge of —— 初步了解―――的情况 Lp`q[Z*
28.a more knowledge of—— 进一步了解的情况 f,wB.MN
29.the prior year‘s working papers 以前年度工作底稿 /\q1,}M
30.minutes of meeting 会议纪要 tg_v\n
31.business risks 经营风险 2WE_NEpJI
32.appropriateness 适当性 _e
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33.accounting estimate 会计估计 FFQ=<(Ki
34.management representations 管理层声明 Yg3Vj=
35.going concern assumption 持续经营假设 URz$hcI8
36.audit plan 审计计划 &!x!j,nT
37.significant audit areas 重点审计领域 JPltB8j?
38.error 错误 B{hP#bYK
39.fraud舞弊 -|"W|K?nq
40.modified or additional procedures 修改或追加审计程序 fRS)YE@a:
41.misappropriation of assets 侵占资产 XT~!dq5
42.transactions without substance 虚假交易 vN=e
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43.unusual pressures 异常压力 .'.#bH9K
44.the suspected noncompliance 涉嫌存在违法行为 @)owj^sA
45.materialiy 重要性 K; ,2ag
46.exceed the materiality level 超过重要性水平 By%
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47.approach the materiality level 接近重要性水平 Q ;V `
48.an acceptably low level 可接受水平 =BzyI
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 ?nZQTO7
50.misstatements or omissions 错报或漏报 16Ym*kWIps
51.aggregate 总计 }d?"i@[
52.subsequent events 期后事项 !B cd\] q
53.adjust the financial statements 调整财务报表 #+I)<a7\
54.perform additional audit procedures 实施追加的审计程序 ^@5#jS2
55.audit risk 审计风险 kGR5!8$z
56.detection risk 检查风险 \D}K{P
57.inappropriate audit opinion 不适当的审计意见 ?0QoYA@.$
58.material misstatement 重大的错报 J\VG/)E
59.tolerable misstatement 可容忍错报 nG
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60.the acceptable level of detection risk 可接受的检查风险