1.audit 审计 Q"D%xY
2.attestation 鉴证 EwuBL6k
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3.credibility 可信赖程度 O ]Stf7]%;
4.audit of financial statements 财务报表审计 >G<.^
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5.agreed-upon procedures 执行商定程序 ]>"q>XgnI
6.high levels of assurance 高水平保证 c
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7.compilation 编制 L\/YS;Y
8.reliability 可靠性 P%^\<#Ya7
9.relevance 相关性 <cx,Z5W
10.professional skepticism 职业谨慎 h_?#.z0ih;
11.objectivity 客观性 d\{a&\v
12. professional competence 专业胜任能力 *=~X1s
13.Senior/CPA-in-charge 项目经理 @uzzyp r>
14.audit engagement letter 业务约定书 )WR
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15.recurring audit 连续审计 $0wF4$)
16.the client 委托人 Z`97=
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17.change CPA 更换注册会计师 oHj64fE9
18.the existing CPA 现任注册会计师 v>]^wH>/"
19.the successor CPA 后任注册会计师 z ;KUIWg
20.the preceding CPA前任注册会计师 ;DN:A
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21.issue the audit report 出具审计报告 .0H!B#9
22.expert 专家 %. -nZ C
23.the board of directors 董事会 ;x~[om21;
24.knowledge of the entity‘ s business 了解被审计单位情况 [ Cu3D
25.assess material misstatement risks评估重大错报风险 /c9%|<O%
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 EHC^ [5
27.a general knowledge of —— 初步了解―――的情况 j6.'7f5M<H
28.a more knowledge of—— 进一步了解的情况 3NA
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29.the prior year‘s working papers 以前年度工作底稿 r1!]<= &\
30.minutes of meeting 会议纪要 DfL>fk
31.business risks 经营风险 }5
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32.appropriateness 适当性 },'Ij;
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33.accounting estimate 会计估计 Q`4]\)Dp
34.management representations 管理层声明 0-{l4;o
35.going concern assumption 持续经营假设 sJ(q.FRM'
36.audit plan 审计计划 TR([u
37.significant audit areas 重点审计领域 TV&4m5
38.error 错误 ( O>oN~
39.fraud舞弊 -a(\(^NW
40.modified or additional procedures 修改或追加审计程序 |}y6U< I
41.misappropriation of assets 侵占资产 }bxx]rDl
42.transactions without substance 虚假交易 K`
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43.unusual pressures 异常压力 =P"Sm
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44.the suspected noncompliance 涉嫌存在违法行为 S.kFs{;1x
45.materialiy 重要性 FII>6c
46.exceed the materiality level 超过重要性水平 *;I F^u1
47.approach the materiality level 接近重要性水平 T2$V5RyX
48.an acceptably low level 可接受水平 NXyuv7%5=
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ;*8nd-\
50.misstatements or omissions 错报或漏报 :/
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51.aggregate 总计 >5|;8v-r
52.subsequent events 期后事项 ~"ij,Op,3
53.adjust the financial statements 调整财务报表 al3[Ph5G
54.perform additional audit procedures 实施追加的审计程序 koizk&)
55.audit risk 审计风险 .$,.w__m~
56.detection risk 检查风险 |UO&18Y7-
57.inappropriate audit opinion 不适当的审计意见 Hx]{'?
58.material misstatement 重大的错报 ,UD,)ZPf[
59.tolerable misstatement 可容忍错报 i%R2#F7I
60.the acceptable level of detection risk 可接受的检查风险