1.audit 审计 a#,lf9M
2.attestation 鉴证 !|#1z}(
3.credibility 可信赖程度 VHU,G+ms
4.audit of financial statements 财务报表审计 pB,@<\l %
5.agreed-upon procedures 执行商定程序 YZp]vlm~
6.high levels of assurance 高水平保证 N,`<:'
7.compilation 编制 h,'m*@Eg
8.reliability 可靠性 =/HT
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9.relevance 相关性 p2Fi(BW*q
10.professional skepticism 职业谨慎 ?s: 2~Qlu
11.objectivity 客观性 eadY(-4|I-
12. professional competence 专业胜任能力 BP@Lhii
13.Senior/CPA-in-charge 项目经理 %MN>b[z
14.audit engagement letter 业务约定书 L|w}
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15.recurring audit 连续审计 f.u[!T
16.the client 委托人 dp>Lh TLc
17.change CPA 更换注册会计师 ekuRGG
18.the existing CPA 现任注册会计师 5,WDmhJ
19.the successor CPA 后任注册会计师 C`C$i>X7^
20.the preceding CPA前任注册会计师 ed7Hz#Qc
21.issue the audit report 出具审计报告 gOA]..lh
22.expert 专家 ,u<aKae
23.the board of directors 董事会 {-\VX2:;[9
24.knowledge of the entity‘ s business 了解被审计单位情况 _6Fj&mw(u
25.assess material misstatement risks评估重大错报风险 `=~d^wKYJ3
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 81U(*6
27.a general knowledge of —— 初步了解―――的情况 D|!^8jHj
28.a more knowledge of—— 进一步了解的情况 w.H\j9E
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29.the prior year‘s working papers 以前年度工作底稿 qn R{'d
30.minutes of meeting 会议纪要 }))JzrqAe
31.business risks 经营风险 LP:C9Ol\
32.appropriateness 适当性
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33.accounting estimate 会计估计 l=<
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34.management representations 管理层声明 q9c:,k
35.going concern assumption 持续经营假设 KA$l.6&d
36.audit plan 审计计划 |7l*
37.significant audit areas 重点审计领域 vZpt}u
38.error 错误 ^ $t7p
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39.fraud舞弊 ~*h` ?A0
40.modified or additional procedures 修改或追加审计程序 d.uJ}=|
41.misappropriation of assets 侵占资产 Y:XxTa*
42.transactions without substance 虚假交易 ~ugK&0i[2
43.unusual pressures 异常压力 co!#.
44.the suspected noncompliance 涉嫌存在违法行为 pjX
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45.materialiy 重要性 D+vHl}
46.exceed the materiality level 超过重要性水平 h $}&N
47.approach the materiality level 接近重要性水平 hE>i~:~R
48.an acceptably low level 可接受水平 n/5)}( }K
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 `P< m`*
50.misstatements or omissions 错报或漏报 u%=M4|
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51.aggregate 总计 zy9# *gGq
52.subsequent events 期后事项 @l:\Ka~TS
53.adjust the financial statements 调整财务报表 <w d+cPZQr
54.perform additional audit procedures 实施追加的审计程序 }
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55.audit risk 审计风险 YQ}bG{ V
56.detection risk 检查风险 64OgE!
57.inappropriate audit opinion 不适当的审计意见 ?5!>k^q
58.material misstatement 重大的错报 X}v]iX
59.tolerable misstatement 可容忍错报 1[vmK,N=E
60.the acceptable level of detection risk 可接受的检查风险