1.audit 审计 6#
Afj0
2.attestation 鉴证 [<A|\d'x
3.credibility 可信赖程度 4A~1Z,"%v(
4.audit of financial statements 财务报表审计 rh 7%<xb>
5.agreed-upon procedures 执行商定程序 Qj',&b
6.high levels of assurance 高水平保证 @vkO(o
7.compilation 编制 HD{2nZT
8.reliability 可靠性 KMogwulG
9.relevance 相关性 ,e5#wz
10.professional skepticism 职业谨慎 ).9m6.%Uk
11.objectivity 客观性 e?)ic\K
12. professional competence 专业胜任能力 s^Rig[
13.Senior/CPA-in-charge 项目经理 ,5HC&@
14.audit engagement letter 业务约定书 H
mZ
*
15.recurring audit 连续审计 tc<ly{ 1c
16.the client 委托人 MWron_xg
17.change CPA 更换注册会计师 ntt:>j$
18.the existing CPA 现任注册会计师 Ij9ezNZT=
19.the successor CPA 后任注册会计师 uQ'Izdm
20.the preceding CPA前任注册会计师 UbSAyf
21.issue the audit report 出具审计报告 eg
Zb)pP
22.expert 专家 S[5e,Ew
23.the board of directors 董事会 k86j&
.m_
24.knowledge of the entity‘ s business 了解被审计单位情况 2
rx``,7Q
25.assess material misstatement risks评估重大错报风险 d\A!5/LG
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 TuX9:Q
27.a general knowledge of —— 初步了解―――的情况 AI\|8[kf0
28.a more knowledge of—— 进一步了解的情况 -Ay=*
c.4
29.the prior year‘s working papers 以前年度工作底稿 19.oW49Sw
30.minutes of meeting 会议纪要 QC^#ns&
31.business risks 经营风险 lD\vq 2
32.appropriateness 适当性 Y$&+2w,)H,
33.accounting estimate 会计估计 |v31weD8
34.management representations 管理层声明 WX
X)_L$2
35.going concern assumption 持续经营假设 yITL;dBy
36.audit plan 审计计划 sxFkpf_h
37.significant audit areas 重点审计领域 U+wfq%Fz
38.error 错误 }10ZPaHjl+
39.fraud舞弊 +JrbC/&
40.modified or additional procedures 修改或追加审计程序 0\2#(^
41.misappropriation of assets 侵占资产 #<EMG|&(
42.transactions without substance 虚假交易 =!{
E!3>*D
43.unusual pressures 异常压力 *Y/}EX!F
44.the suspected noncompliance 涉嫌存在违法行为 LOf)D7T
45.materialiy 重要性 L92vb zP
46.exceed the materiality level 超过重要性水平 dD.;P=AP
47.approach the materiality level 接近重要性水平 T\b-<Xle
48.an acceptably low level 可接受水平 UK!PMkX
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 g6p:1;Evf
50.misstatements or omissions 错报或漏报 M:QM*?+)
51.aggregate 总计 LZF%bJv
52.subsequent events 期后事项 t`oH7)nut
53.adjust the financial statements 调整财务报表 Ia!B8$$'RP
54.perform additional audit procedures 实施追加的审计程序 Wd<|DmSy
55.audit risk 审计风险 ;2%8
tV$V
56.detection risk 检查风险 W&`{
3L
57.inappropriate audit opinion 不适当的审计意见 q9iHJ'lMD*
58.material misstatement 重大的错报 ~D1&CT#s
59.tolerable misstatement 可容忍错报 V~!lY\
60.the acceptable level of detection risk 可接受的检查风险