1.audit 审计 g[n8N{s
2.attestation 鉴证 d^Wh-U
3.credibility 可信赖程度 JU6np 4
4.audit of financial statements 财务报表审计 p?h;Sv/
5.agreed-upon procedures 执行商定程序 @rF\6I
6.high levels of assurance 高水平保证 0t&H1xsxX
7.compilation 编制
>fdN`W}M
8.reliability 可靠性 &ar}6eO
9.relevance 相关性 !(~>-;A8
10.professional skepticism 职业谨慎 =1(BKk>
11.objectivity 客观性 t5qAH++axN
12. professional competence 专业胜任能力 0T5>i 0/
13.Senior/CPA-in-charge 项目经理 O^:h _L
14.audit engagement letter 业务约定书 utE:HD.PN
15.recurring audit 连续审计 |)_R
bqZ
16.the client 委托人 a]k&$
17.change CPA 更换注册会计师 #(H_w4
18.the existing CPA 现任注册会计师 P&Y
aJUq.u
19.the successor CPA 后任注册会计师 ; n@C(hG
20.the preceding CPA前任注册会计师 5zGj,y>u
21.issue the audit report 出具审计报告 R;yAqr29
22.expert 专家 #+G2ZJxL|
23.the board of directors 董事会 [ bW=>M
24.knowledge of the entity‘ s business 了解被审计单位情况 ]3,0
8JW=
25.assess material misstatement risks评估重大错报风险 ?uN(" I
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 {P5@2u6S
27.a general knowledge of —— 初步了解―――的情况 {|%O)fr,
28.a more knowledge of—— 进一步了解的情况 6.jZy~
29.the prior year‘s working papers 以前年度工作底稿 X3nhqQTZ
30.minutes of meeting 会议纪要 YMd&+J
`
31.business risks 经营风险 v3"xJN_,[p
32.appropriateness 适当性 85
hYYB
0v
33.accounting estimate 会计估计 @FV;5M:I
34.management representations 管理层声明 |gz,Ip{
35.going concern assumption 持续经营假设 6Ts`5$e
36.audit plan 审计计划 (?!0__NN;
37.significant audit areas 重点审计领域 $yAfs3/%)s
38.error 错误 _ XZ=4s
39.fraud舞弊 !;gke,fB
40.modified or additional procedures 修改或追加审计程序 {+:XVT_+
41.misappropriation of assets 侵占资产 pYG,5+g
42.transactions without substance 虚假交易
(ZK >WoV
43.unusual pressures 异常压力 av?BpN"l
44.the suspected noncompliance 涉嫌存在违法行为 yh:,[<q
45.materialiy 重要性 B>ZPn6?y
46.exceed the materiality level 超过重要性水平 >B
47.approach the materiality level 接近重要性水平 G#:!wI
48.an acceptably low level 可接受水平 l'T0<
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 81cmG`G7
50.misstatements or omissions 错报或漏报 =@ZtUjcJx
51.aggregate 总计 JWL J<z
52.subsequent events 期后事项 HH?*"cKF~
53.adjust the financial statements 调整财务报表 `1@[uWl
54.perform additional audit procedures 实施追加的审计程序 [u80-x<
55.audit risk 审计风险 HqBPY[;s
56.detection risk 检查风险 ^mpB\D)q
57.inappropriate audit opinion 不适当的审计意见 #pSOZX
58.material misstatement 重大的错报 uN
62>
59.tolerable misstatement 可容忍错报 JZzf,G:
60.the acceptable level of detection risk 可接受的检查风险