1.audit 审计
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2.attestation 鉴证 >Pkdu}xP3
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 >6K4b/.5w
5.agreed-upon procedures 执行商定程序 @aB9%A
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6.high levels of assurance 高水平保证 $5/
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7.compilation 编制 n2na9dX)w
8.reliability 可靠性 , ,{6m
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9.relevance 相关性 5`UJouHi
10.professional skepticism 职业谨慎 XWF7#xM
11.objectivity 客观性 GEi
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12. professional competence 专业胜任能力 (6#M9XL
13.Senior/CPA-in-charge 项目经理 ftW{C1,U7
14.audit engagement letter 业务约定书 zPE#[\O21B
15.recurring audit 连续审计 8DL h
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16.the client 委托人 :xN8R^(
17.change CPA 更换注册会计师 u
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18.the existing CPA 现任注册会计师 KQW!\y?$"
19.the successor CPA 后任注册会计师 5\+EHW!o
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 4 f3=`[%
22.expert 专家 l)iv\j
23.the board of directors 董事会 Z_jn27AC
24.knowledge of the entity‘ s business 了解被审计单位情况 hqWPf
25.assess material misstatement risks评估重大错报风险 -}AE\q
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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 XL?Aw
27.a general knowledge of —— 初步了解―――的情况 1[[TB .xF
28.a more knowledge of—— 进一步了解的情况 xLLC)~
29.the prior year‘s working papers 以前年度工作底稿 o>$|SU!a
30.minutes of meeting 会议纪要 ~\-r
31.business risks 经营风险 HD~jU>}}
32.appropriateness 适当性 Vy&f"4~
33.accounting estimate 会计估计 WkcH5[
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 &:C{/QnA
36.audit plan 审计计划 <Q\H
37.significant audit areas 重点审计领域 K#iK6)tS
38.error 错误 +0dQORo
39.fraud舞弊 Yo@m50s$
40.modified or additional procedures 修改或追加审计程序 f^ywW[dF
41.misappropriation of assets 侵占资产 +H?<}N*T
42.transactions without substance 虚假交易 1riBvBT
43.unusual pressures 异常压力 A&;EV#]ge
44.the suspected noncompliance 涉嫌存在违法行为 Iy6p>z|
45.materialiy 重要性 EK:Y2WZ
46.exceed the materiality level 超过重要性水平 nh
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47.approach the materiality level 接近重要性水平 giQ{Xrj
48.an acceptably low level 可接受水平 CF,8f$:2
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 nP5d?
50.misstatements or omissions 错报或漏报 zL6
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51.aggregate 总计 nq),VPJi
52.subsequent events 期后事项 2z[r@}3
53.adjust the financial statements 调整财务报表 A-X
54.perform additional audit procedures 实施追加的审计程序 JO}#f+w}
55.audit risk 审计风险 P} +2>EU
56.detection risk 检查风险 y @]8Ep
57.inappropriate audit opinion 不适当的审计意见 Y>(ZsHu
58.material misstatement 重大的错报 p6B .s_G4
59.tolerable misstatement 可容忍错报 #:
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60.the acceptable level of detection risk 可接受的检查风险