1.audit 审计 w,vnpdT
2.attestation 鉴证 qe&B$3D|
3.credibility 可信赖程度 q5= ,\S3=
4.audit of financial statements 财务报表审计 Z`MpH
5.agreed-upon procedures 执行商定程序 (=;'>*L(
6.high levels of assurance 高水平保证
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7.compilation 编制 $fT5Vc]B4
8.reliability 可靠性 W02z}"#
9.relevance 相关性 .ml\z5
10.professional skepticism 职业谨慎 4g8o~JI:v
11.objectivity 客观性 u_
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12. professional competence 专业胜任能力 0XCAnMVo
13.Senior/CPA-in-charge 项目经理 Z_xQ2uH$:
14.audit engagement letter 业务约定书 ;CF:cH*
15.recurring audit 连续审计
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16.the client 委托人 -Yh(bS
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17.change CPA 更换注册会计师 ~ZSX84~@u
18.the existing CPA 现任注册会计师 5X+
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19.the successor CPA 后任注册会计师 Qkx*T9W
20.the preceding CPA前任注册会计师 IF|;;*Z8
21.issue the audit report 出具审计报告 ^C
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22.expert 专家 Ao}<a1
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23.the board of directors 董事会 y&5
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24.knowledge of the entity‘ s business 了解被审计单位情况 M'<% d[
25.assess material misstatement risks评估重大错报风险 WQ[nK5#
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 =<p=?16
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27.a general knowledge of —— 初步了解―――的情况 EFh^C.S8
28.a more knowledge of—— 进一步了解的情况 d94k
29.the prior year‘s working papers 以前年度工作底稿 sL~4~178
30.minutes of meeting 会议纪要 ^@RvCJ+
31.business risks 经营风险 4c 8{AZ
32.appropriateness 适当性 W}TP(~x'N
33.accounting estimate 会计估计 M.}J SDt
34.management representations 管理层声明 so$(-4(E O
35.going concern assumption 持续经营假设 b3R(O|
36.audit plan 审计计划 d]O:VghY\
37.significant audit areas 重点审计领域 h+j^VsP zB
38.error 错误 tJ K58m$
39.fraud舞弊 {G x=QNd
40.modified or additional procedures 修改或追加审计程序 F%o!+%&7
41.misappropriation of assets 侵占资产 #2ta8m),
42.transactions without substance 虚假交易 e3TKQ(
43.unusual pressures 异常压力 nCWoco.xy
44.the suspected noncompliance 涉嫌存在违法行为 1~K'r&
45.materialiy 重要性 U!r8}@
46.exceed the materiality level 超过重要性水平 4xbWDu]
47.approach the materiality level 接近重要性水平 T5zS3O
48.an acceptably low level 可接受水平 gs3(B/";c
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 v9Ii8{ca|
50.misstatements or omissions 错报或漏报 `MPR-"Z6
51.aggregate 总计 ^U5N!"6R
52.subsequent events 期后事项 xCXsyZ2h
53.adjust the financial statements 调整财务报表 Oj _]`
54.perform additional audit procedures 实施追加的审计程序 ZJZSt% r
55.audit risk 审计风险 upaP,ik}~
56.detection risk 检查风险 ydO+=R0
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57.inappropriate audit opinion 不适当的审计意见 |rk.t g9
58.material misstatement 重大的错报 Qw2-Vv4!"
59.tolerable misstatement 可容忍错报 GLecBF+>F
60.the acceptable level of detection risk 可接受的检查风险