1.audit 审计 qw@puw@D
2.attestation 鉴证 3l3+A+n
3.credibility 可信赖程度 S}$r>[t
4.audit of financial statements 财务报表审计 X@k`3X
5.agreed-upon procedures 执行商定程序 DA2}{
6.high levels of assurance 高水平保证 SVv;q?jZ
7.compilation 编制 Q
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8.reliability 可靠性 .A-]_98Z
9.relevance 相关性 usEwm,b)
10.professional skepticism 职业谨慎 t
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11.objectivity 客观性 /e]'u&a
12. professional competence 专业胜任能力 Gm9hYhC8
13.Senior/CPA-in-charge 项目经理 N@Y ljz
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14.audit engagement letter 业务约定书 C8vOE`U,J
15.recurring audit 连续审计 TjHwjRa
16.the client 委托人 K'X
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17.change CPA 更换注册会计师 x9x E&
18.the existing CPA 现任注册会计师 5B&;uY
19.the successor CPA 后任注册会计师 $BFvF
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20.the preceding CPA前任注册会计师 b&=5m
21.issue the audit report 出具审计报告
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22.expert 专家 bYi`R)
23.the board of directors 董事会 VH=S?_RY>
24.knowledge of the entity‘ s business 了解被审计单位情况 h$.:Uj8/
25.assess material misstatement risks评估重大错报风险 VQ0fS!5'
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 H ,+?
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27.a general knowledge of —— 初步了解―――的情况 1Wm)rXW[x
28.a more knowledge of—— 进一步了解的情况 2gzou|Y
29.the prior year‘s working papers 以前年度工作底稿 O~59FuL
30.minutes of meeting 会议纪要 ?0YCpn
31.business risks 经营风险 7\f\!e <
32.appropriateness 适当性 d'/TdVM
33.accounting estimate 会计估计 94 e):
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34.management representations 管理层声明 uu}x@T@
35.going concern assumption 持续经营假设 ~v'3"k6
36.audit plan 审计计划 (y?ITz9
37.significant audit areas 重点审计领域 HcedE3Rg
38.error 错误 RjWqGr;bO
39.fraud舞弊 {}QB|IH`
40.modified or additional procedures 修改或追加审计程序 7ULqo>j
41.misappropriation of assets 侵占资产 em\ 9'L ^
42.transactions without substance 虚假交易 K]j0_~3s
43.unusual pressures 异常压力 +V{7")px6
44.the suspected noncompliance 涉嫌存在违法行为 `5~ +,/Ys
45.materialiy 重要性 DK=cVpN%s
46.exceed the materiality level 超过重要性水平 ^2$ lJ
47.approach the materiality level 接近重要性水平 )u/H>;L P
48.an acceptably low level 可接受水平 `;
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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 /Nr*`l
50.misstatements or omissions 错报或漏报 Pt&(npjN,
51.aggregate 总计 \mw(cM#:
52.subsequent events 期后事项 Yr w$
53.adjust the financial statements 调整财务报表 59zENUYl
54.perform additional audit procedures 实施追加的审计程序 qwK2WE%T
55.audit risk 审计风险 c\ia6[3sX
56.detection risk 检查风险 ,oNOC3U
57.inappropriate audit opinion 不适当的审计意见 /;tPNp{!dw
58.material misstatement 重大的错报 9elga"4:'
59.tolerable misstatement 可容忍错报 aB]m*~
60.the acceptable level of detection risk 可接受的检查风险