1.audit 审计 W4p
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2.attestation 鉴证 KXT9Wt=
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 4vJg"
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5.agreed-upon procedures 执行商定程序 7-VP)|L#G
6.high levels of assurance 高水平保证 N1yx|g:
7.compilation 编制 b_w(F_0
8.reliability 可靠性 f-`C1|\w
9.relevance 相关性 a)QSq<2*
10.professional skepticism 职业谨慎 E RjMe'q4
11.objectivity 客观性
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12. professional competence 专业胜任能力 ]{ir^[A6
13.Senior/CPA-in-charge 项目经理 !:3X{)4
14.audit engagement letter 业务约定书 #pnB+h&tE
15.recurring audit 连续审计 ^tY
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16.the client 委托人 +}x\|O
17.change CPA 更换注册会计师 '0<9+A#
18.the existing CPA 现任注册会计师 .~,=?aq^
19.the successor CPA 后任注册会计师 !g4u<7
20.the preceding CPA前任注册会计师 q$'D}OH T
21.issue the audit report 出具审计报告 F$@(0c
22.expert 专家 ;T :]?5W!
23.the board of directors 董事会 M
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24.knowledge of the entity‘ s business 了解被审计单位情况 0y
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25.assess material misstatement risks评估重大错报风险 R1~wzy
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 B &e'n<
27.a general knowledge of —— 初步了解―――的情况 W!V-m
28.a more knowledge of—— 进一步了解的情况 w >w zV=R
29.the prior year‘s working papers 以前年度工作底稿 9`td_qh
30.minutes of meeting 会议纪要 bD`h/jYv
31.business risks 经营风险 (*Z:ByA
32.appropriateness 适当性 'x<o{Hi"\B
33.accounting estimate 会计估计 s)G?5Gz
34.management representations 管理层声明 a=
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35.going concern assumption 持续经营假设 @_0tq {
36.audit plan 审计计划 NH<~BC]I
37.significant audit areas 重点审计领域 .u:aX$t+
38.error 错误 K(#O@Wmjq
39.fraud舞弊 dWP<,Z>
40.modified or additional procedures 修改或追加审计程序 (,D:6(R7t
41.misappropriation of assets 侵占资产 zy`T!
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42.transactions without substance 虚假交易 LZDJ\"a-
43.unusual pressures 异常压力 O=}d:yZb!
44.the suspected noncompliance 涉嫌存在违法行为 [ d`m)MW-
45.materialiy 重要性 r7FpR!
46.exceed the materiality level 超过重要性水平 S]Ye`
47.approach the materiality level 接近重要性水平 ;_#<a*f
48.an acceptably low level 可接受水平 Sym}#F\s
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ;tC$O~X
50.misstatements or omissions 错报或漏报 ` <u2 N
51.aggregate 总计 %Ix2NdC
52.subsequent events 期后事项 |t~*!0>3
53.adjust the financial statements 调整财务报表 \. a 7F4h
54.perform additional audit procedures 实施追加的审计程序 40G'3HOp
55.audit risk 审计风险 VIg6'
56.detection risk 检查风险 gxmY^"Jy
57.inappropriate audit opinion 不适当的审计意见 L_q3m-x0h
58.material misstatement 重大的错报 hQeG#KQ
59.tolerable misstatement 可容忍错报 h@dy}Id
60.the acceptable level of detection risk 可接受的检查风险