1.audit 审计 2-b6gc7
2.attestation 鉴证 Wl Sm
3.credibility 可信赖程度 njw|JnDv
4.audit of financial statements 财务报表审计 4 OX^(
5.agreed-upon procedures 执行商定程序 >3_Gw4S*H
6.high levels of assurance 高水平保证 ipI
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7.compilation 编制 1.X@;
8.reliability 可靠性 s{" 2L{,$
9.relevance 相关性 =2 kG%9
10.professional skepticism 职业谨慎 2"5v[,$1H
11.objectivity 客观性 ty`DJO=Omj
12. professional competence 专业胜任能力 05k0n E
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 ,(4K4pN
15.recurring audit 连续审计 o]:9')5^
16.the client 委托人 6R5Qy]]E
17.change CPA 更换注册会计师 KdlQ!5(?X
18.the existing CPA 现任注册会计师 $kKjgQS(
19.the successor CPA 后任注册会计师 R$Q.sE
20.the preceding CPA前任注册会计师 "nWw;-V}}
21.issue the audit report 出具审计报告 ]7mt[2Cd
22.expert 专家 Q
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23.the board of directors 董事会 *:NQ&y*uj
24.knowledge of the entity‘ s business 了解被审计单位情况 _? OG1t!
25.assess material misstatement risks评估重大错报风险 s0_nLbWwO
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 Lxk[;j+
27.a general knowledge of —— 初步了解―――的情况 _~
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28.a more knowledge of—— 进一步了解的情况 JZ#[
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29.the prior year‘s working papers 以前年度工作底稿 7=DdrG<
30.minutes of meeting 会议纪要 `g})|Gx
31.business risks 经营风险 c=+!>Z&i$G
32.appropriateness 适当性 ^VACf|0
33.accounting estimate 会计估计 CA#,THty
34.management representations 管理层声明 iyp=lLk
35.going concern assumption 持续经营假设 Ow077v?
36.audit plan 审计计划 JLJ;TM'4=
37.significant audit areas 重点审计领域 T5:G$-qL(
38.error 错误 ,iq4Iw
39.fraud舞弊 d:{O\
40.modified or additional procedures 修改或追加审计程序 _,d~}_$`i
41.misappropriation of assets 侵占资产 3{h_&Gbo'D
42.transactions without substance 虚假交易 ,u
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43.unusual pressures 异常压力 EyLu O-5
44.the suspected noncompliance 涉嫌存在违法行为 2"S}bfrX
45.materialiy 重要性 2[;_d;oB @
46.exceed the materiality level 超过重要性水平 C/&-l{7
47.approach the materiality level 接近重要性水平 #!m.!?
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48.an acceptably low level 可接受水平 W,-g=6,
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 -S+zmo8
50.misstatements or omissions 错报或漏报 -
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51.aggregate 总计 uOGw9O-d9
52.subsequent events 期后事项 N"y)Oca{
53.adjust the financial statements 调整财务报表 gGS=cdlV
54.perform additional audit procedures 实施追加的审计程序 Fr$5RAyg
55.audit risk 审计风险 5P$4 =z91
56.detection risk 检查风险 uXq.
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57.inappropriate audit opinion 不适当的审计意见 +&"zU GTIc
58.material misstatement 重大的错报 v]c6R-U
59.tolerable misstatement 可容忍错报 i@R
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60.the acceptable level of detection risk 可接受的检查风险