1.audit 审计 l
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2.attestation 鉴证 U c6]]Bbc
3.credibility 可信赖程度 TA
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4.audit of financial statements 财务报表审计 NXJyRAJ*%
5.agreed-upon procedures 执行商定程序 "0,d)L0,"
6.high levels of assurance 高水平保证 T)!$-qdz/
7.compilation 编制 yMJY6$Ct
8.reliability 可靠性 =p1aF/1$I
9.relevance 相关性 # 1S*}Q<k
10.professional skepticism 职业谨慎 +PCsp'D
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11.objectivity 客观性 ~If{`zWoC
12. professional competence 专业胜任能力 ftL>oOz[
13.Senior/CPA-in-charge 项目经理 9JG9;[
14.audit engagement letter 业务约定书 &~%(
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15.recurring audit 连续审计 JTK0#+?
16.the client 委托人 lzKJy
17.change CPA 更换注册会计师 [RZ}9`V
18.the existing CPA 现任注册会计师 1X5*V!u
19.the successor CPA 后任注册会计师 17itC9U
20.the preceding CPA前任注册会计师 FXAP]iqo
21.issue the audit report 出具审计报告 T:/68b*H\:
22.expert 专家 wR x5`
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23.the board of directors 董事会 gypE~@
24.knowledge of the entity‘ s business 了解被审计单位情况 vlHE\%{
25.assess material misstatement risks评估重大错报风险 s+=JT+g
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 RR%[]M#_T
27.a general knowledge of —— 初步了解―――的情况 x[ sSM:
28.a more knowledge of—— 进一步了解的情况 34@f(^d
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29.the prior year‘s working papers 以前年度工作底稿 L>,j*a_[
30.minutes of meeting 会议纪要 4\#!Gv-
31.business risks 经营风险
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32.appropriateness 适当性 qtx5N)J6
33.accounting estimate 会计估计 :3FJe
34.management representations 管理层声明 UUzu`>upB
35.going concern assumption 持续经营假设 z3RlD"F1
36.audit plan 审计计划 yf2I%\p}
37.significant audit areas 重点审计领域 3\=
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38.error 错误 ]<V,5'xh
39.fraud舞弊 *\UxdL 22
40.modified or additional procedures 修改或追加审计程序 :4{;^|RgU
41.misappropriation of assets 侵占资产 ,u^RZ[}
42.transactions without substance 虚假交易 ;+) M~2 =
43.unusual pressures 异常压力 WFOO6
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44.the suspected noncompliance 涉嫌存在违法行为 %
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45.materialiy 重要性 S`!MoIMsD
46.exceed the materiality level 超过重要性水平 L5"|RI
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47.approach the materiality level 接近重要性水平 #4WA2EW
48.an acceptably low level 可接受水平 $U uSrX&
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 D^E+#a 1
50.misstatements or omissions 错报或漏报 L4)@lmd3
51.aggregate 总计 F$Cf\#{3
52.subsequent events 期后事项 Kg#5
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53.adjust the financial statements 调整财务报表 ^'g1? F$_
54.perform additional audit procedures 实施追加的审计程序 pB3dx#l
55.audit risk 审计风险 vd4}b>
56.detection risk 检查风险 GM5s~,
57.inappropriate audit opinion 不适当的审计意见 " <GDOL
58.material misstatement 重大的错报 qJ;T$W=NG
59.tolerable misstatement 可容忍错报 /K#t$O4
60.the acceptable level of detection risk 可接受的检查风险