1.audit 审计 W9
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2.attestation 鉴证 %@vF%
3.credibility 可信赖程度 n\((#<&
4.audit of financial statements 财务报表审计 =6dAF"b)
5.agreed-upon procedures 执行商定程序 IQO|)53)
6.high levels of assurance 高水平保证 ,<%uG6/",g
7.compilation 编制 66pjWS
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8.reliability 可靠性 \PxT47[@e
9.relevance 相关性 gvR]"h
10.professional skepticism 职业谨慎
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11.objectivity 客观性 61H_o7XXk
12. professional competence 专业胜任能力 ^_ch%3}Im
13.Senior/CPA-in-charge 项目经理 %cSx`^`6j
14.audit engagement letter 业务约定书 k4V3.i!E
15.recurring audit 连续审计 N4Z
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16.the client 委托人 >*{k~Y-G
17.change CPA 更换注册会计师 5FR#CQ
18.the existing CPA 现任注册会计师 S3Y.+. 0U
19.the successor CPA 后任注册会计师 53:~a
20.the preceding CPA前任注册会计师 F
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21.issue the audit report 出具审计报告 -SM_JR3<
22.expert 专家 X=#us7W}
23.the board of directors 董事会 |)!f".`
24.knowledge of the entity‘ s business 了解被审计单位情况 BEaF-*?A
25.assess material misstatement risks评估重大错报风险 d MR?pbD
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 !4a fU:
27.a general knowledge of —— 初步了解―――的情况 PN 93.G(W
28.a more knowledge of—— 进一步了解的情况 @KL&vm(F$
29.the prior year‘s working papers 以前年度工作底稿 =Mx"+/Yo*
30.minutes of meeting 会议纪要 )7
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31.business risks 经营风险 ni2#20L
32.appropriateness 适当性 T>asH
33.accounting estimate 会计估计 9iG&9tB@
34.management representations 管理层声明 6
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35.going concern assumption 持续经营假设 ~g=&wT11
36.audit plan 审计计划 d/9YtG%q
37.significant audit areas 重点审计领域 ;<garDf
38.error 错误 h}@wPP{
39.fraud舞弊 !*:g??[T
40.modified or additional procedures 修改或追加审计程序 qhY+<S9
41.misappropriation of assets 侵占资产 YAc:QVT87
42.transactions without substance 虚假交易 !-OZ/^l|O`
43.unusual pressures 异常压力 .hmeP
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44.the suspected noncompliance 涉嫌存在违法行为 *gwaW!=
45.materialiy 重要性 @~$d4K
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46.exceed the materiality level 超过重要性水平 ] x)>q
47.approach the materiality level 接近重要性水平 <u\Hy0g
48.an acceptably low level 可接受水平 mzK0$y#*o
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 zTcz+3x
50.misstatements or omissions 错报或漏报 |,,#DSe
51.aggregate 总计 C<J*C0vQO
52.subsequent events 期后事项 /GGyM]k3
53.adjust the financial statements 调整财务报表 O z0-cM8t
54.perform additional audit procedures 实施追加的审计程序 Acw`ytV
55.audit risk 审计风险 q?7''xk7
56.detection risk 检查风险 6#U~>r/
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 &tZIWV1&
59.tolerable misstatement 可容忍错报 U6/7EOW,
60.the acceptable level of detection risk 可接受的检查风险