1.audit 审计 tBfmjxv
2.attestation 鉴证 _;0RW
3.credibility 可信赖程度 ,;5
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4.audit of financial statements 财务报表审计 PNd'21
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5.agreed-upon procedures 执行商定程序 [mQ1r*[j
6.high levels of assurance 高水平保证 *!TQC6b$
7.compilation 编制 y$
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8.reliability 可靠性 ? %8%1d
9.relevance 相关性 TBrwir
10.professional skepticism 职业谨慎 _yJz:pa
11.objectivity 客观性 Z*f%R\u
12. professional competence 专业胜任能力 k0N>J8y
13.Senior/CPA-in-charge 项目经理 !'rdHSy
14.audit engagement letter 业务约定书 _68vSYr
15.recurring audit 连续审计 lyFlJm i,r
16.the client 委托人 :!Dm,PP%
17.change CPA 更换注册会计师 ^n<YO=|u
18.the existing CPA 现任注册会计师 i$p2am8f
19.the successor CPA 后任注册会计师 RM,aG}6M)M
20.the preceding CPA前任注册会计师 ;-JF b$m
21.issue the audit report 出具审计报告 S[q:b
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22.expert 专家 aNY-F)XWa
23.the board of directors 董事会 /*>}y$
24.knowledge of the entity‘ s business 了解被审计单位情况 M;b3-
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25.assess material misstatement risks评估重大错报风险 ,u
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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 iZiT/#, H2
27.a general knowledge of —— 初步了解―――的情况 tY]?2u%)
28.a more knowledge of—— 进一步了解的情况 n*ShYsc
29.the prior year‘s working papers 以前年度工作底稿 uF|_6~g
30.minutes of meeting 会议纪要 #:N#i
31.business risks 经营风险 L fcy#3!
32.appropriateness 适当性 ,SNrcwv
33.accounting estimate 会计估计 _aOs8#(X
34.management representations 管理层声明 AaxQBTB
35.going concern assumption 持续经营假设 Al
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36.audit plan 审计计划 _b/zBFa%
37.significant audit areas 重点审计领域 AZ4?N.X?
38.error 错误 -`{W~yz
39.fraud舞弊 b/qK/O8J
40.modified or additional procedures 修改或追加审计程序 6;:D!},'c
41.misappropriation of assets 侵占资产 yA"?Hv \o;
42.transactions without substance 虚假交易 )92(C
43.unusual pressures 异常压力 IO9|o!&>
44.the suspected noncompliance 涉嫌存在违法行为 t3?I4HQ
45.materialiy 重要性 VpYD/Oj4;
46.exceed the materiality level 超过重要性水平 GVA%iE.
47.approach the materiality level 接近重要性水平 F(."nUrf
48.an acceptably low level 可接受水平 dmXfz D
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 - E
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50.misstatements or omissions 错报或漏报 J
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51.aggregate 总计 #BcUE?K*N
52.subsequent events 期后事项 ,D*bLXWh
53.adjust the financial statements 调整财务报表 @iV-pJ-
54.perform additional audit procedures 实施追加的审计程序 gCPH>8JwS0
55.audit risk 审计风险 [pp|*@1T
56.detection risk 检查风险 'R'hRMD9o
57.inappropriate audit opinion 不适当的审计意见 XD8I.q
58.material misstatement 重大的错报 )\:IRr"
59.tolerable misstatement 可容忍错报 5yK#;!:h
60.the acceptable level of detection risk 可接受的检查风险