1.audit 审计 b)ytm=7ha
2.attestation 鉴证 L_4c~4
3.credibility 可信赖程度 k*XI/k5Vc
4.audit of financial statements 财务报表审计 VPOzt7:
5.agreed-upon procedures 执行商定程序 u}_,4J
6.high levels of assurance 高水平保证 /`6Y-8e2
7.compilation 编制 2S%[YR>>
8.reliability 可靠性 s'$5]9$S
9.relevance 相关性 Vx'82CIC
10.professional skepticism 职业谨慎 80J87\)
11.objectivity 客观性 7Yv1et
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12. professional competence 专业胜任能力 Qc4r?7S<
13.Senior/CPA-in-charge 项目经理 >-S? rXO
14.audit engagement letter 业务约定书 jGm`Qg{<
15.recurring audit 连续审计 SXqWq
16.the client 委托人 P}"=67$
17.change CPA 更换注册会计师 P"-*'q,9
18.the existing CPA 现任注册会计师 Ygeg[S!7
19.the successor CPA 后任注册会计师 eR1SPS1+
20.the preceding CPA前任注册会计师 Z%&$_-yJ
21.issue the audit report 出具审计报告 "Y'MuV'x
22.expert 专家 nR%ey"
23.the board of directors 董事会 &,DZ0xA
24.knowledge of the entity‘ s business 了解被审计单位情况 ;*{"|l qe
25.assess material misstatement risks评估重大错报风险 ) |t;nK,
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8Cx6Me>,=
27.a general knowledge of —— 初步了解―――的情况 Ow"e3]}Mt
28.a more knowledge of—— 进一步了解的情况 ZYS`M?Au
29.the prior year‘s working papers 以前年度工作底稿 7Gh+EJJ3I
30.minutes of meeting 会议纪要
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31.business risks 经营风险 e:9s%|]T
32.appropriateness 适当性 C4[) yJ
33.accounting estimate 会计估计 og[cwa_
34.management representations 管理层声明 Fok%
35.going concern assumption 持续经营假设 cePe0\\
36.audit plan 审计计划 QG1+*J76b@
37.significant audit areas 重点审计领域 gPE`mE
38.error 错误 6y+_ x'
39.fraud舞弊 {<}9r6k;f
40.modified or additional procedures 修改或追加审计程序 "1P[D'HV4|
41.misappropriation of assets 侵占资产 \k4em{K
42.transactions without substance 虚假交易 ?td`*n~,
43.unusual pressures 异常压力 8NZQTRdH
44.the suspected noncompliance 涉嫌存在违法行为 8l.bT|#O
45.materialiy 重要性 G+~f
46.exceed the materiality level 超过重要性水平 mAM:Q*a'
47.approach the materiality level 接近重要性水平 L*6R5i>
48.an acceptably low level 可接受水平 b)+;=o%
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 )5[OG7/g
50.misstatements or omissions 错报或漏报 H*H~~yQ
51.aggregate 总计 BQ:hUF3
52.subsequent events 期后事项 p
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53.adjust the financial statements 调整财务报表 &wa2MNCG8
54.perform additional audit procedures 实施追加的审计程序 @fQvAok
55.audit risk 审计风险 `VrQ?s
56.detection risk 检查风险 %O|+`"
57.inappropriate audit opinion 不适当的审计意见 PyoIhe&ep
58.material misstatement 重大的错报 d=nv61]
59.tolerable misstatement 可容忍错报 ('~}$%C
60.the acceptable level of detection risk 可接受的检查风险