1.audit 审计 6uKP
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2.attestation 鉴证 1OqVV?oz
3.credibility 可信赖程度 @/:7G.
4.audit of financial statements 财务报表审计 |Y?<58[!)
5.agreed-upon procedures 执行商定程序 TL)7X.1'L
6.high levels of assurance 高水平保证 7GS4gSd3
7.compilation 编制 :{VXDT"
8.reliability 可靠性 mU"Am0Bdjq
9.relevance 相关性 Z1:<i*6>D
10.professional skepticism 职业谨慎 n-{ d7haOa
11.objectivity 客观性 FnI}N;"
12. professional competence 专业胜任能力 2-jXj9kp`
13.Senior/CPA-in-charge 项目经理 GB"Orm.
14.audit engagement letter 业务约定书 8@LUL)"
15.recurring audit 连续审计 8nL9#b
16.the client 委托人 wm Ie x
17.change CPA 更换注册会计师 587;2
18.the existing CPA 现任注册会计师 `&'{R<cL
19.the successor CPA 后任注册会计师 g^x=y
20.the preceding CPA前任注册会计师 2,^> lY
21.issue the audit report 出具审计报告 [zXC\)&!
22.expert 专家 vVIND
23.the board of directors 董事会 +6$-"lf
24.knowledge of the entity‘ s business 了解被审计单位情况 gs=ok8w
25.assess material misstatement risks评估重大错报风险 qL`yaU
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ob'"
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27.a general knowledge of —— 初步了解―――的情况 <QC7HR
28.a more knowledge of—— 进一步了解的情况 lpS v
29.the prior year‘s working papers 以前年度工作底稿 kjB'WzZ8
30.minutes of meeting 会议纪要 uqU&k@
31.business risks 经营风险 *SIYZE
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32.appropriateness 适当性 ;#S]mso1
33.accounting estimate 会计估计 1P'A*`!K
34.management representations 管理层声明 [\Nmm4
35.going concern assumption 持续经营假设 ZJc{P5a1J
36.audit plan 审计计划 nRu %0Op
37.significant audit areas 重点审计领域 ngmC~l*,
38.error 错误 B3D}
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39.fraud舞弊 ;\6@s3
40.modified or additional procedures 修改或追加审计程序 +
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41.misappropriation of assets 侵占资产 'o4`GkNh)
42.transactions without substance 虚假交易 *9xxX,QT8Q
43.unusual pressures 异常压力 =wW M\f`=
44.the suspected noncompliance 涉嫌存在违法行为 fR~0Fy Gp
45.materialiy 重要性 uv8kea .(
46.exceed the materiality level 超过重要性水平 Bha("kG
47.approach the materiality level 接近重要性水平 @YQ*a4`
48.an acceptably low level 可接受水平 ')~V=F
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 VzIZT{
50.misstatements or omissions 错报或漏报 eThFRU3 F
51.aggregate 总计 &BNlMF
52.subsequent events 期后事项 Tx]p4wY:D
53.adjust the financial statements 调整财务报表 Yw]$/oP`
54.perform additional audit procedures 实施追加的审计程序 B$YoglEW:
55.audit risk 审计风险 WT")tjVKA
56.detection risk 检查风险 !Ur.b
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57.inappropriate audit opinion 不适当的审计意见 :T?WN+3
58.material misstatement 重大的错报 <8Tp]1z
59.tolerable misstatement 可容忍错报 F$jy~W_
60.the acceptable level of detection risk 可接受的检查风险