1.audit 审计 }XCR+uAz
2.attestation 鉴证 Z
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3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 Z|ZBKcmg
6.high levels of assurance 高水平保证 <i}q=%W!1
7.compilation 编制 "xvtqi,R
8.reliability 可靠性 ^:4L6
9.relevance 相关性 'e.q
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10.professional skepticism 职业谨慎 vWU%ST
11.objectivity 客观性 :1aL9 fT
12. professional competence 专业胜任能力 Es'-wr\Hm
13.Senior/CPA-in-charge 项目经理 K2cq97k,d
14.audit engagement letter 业务约定书 rI0)F
15.recurring audit 连续审计 VQ`,#`wV
16.the client 委托人 /Hv*K&}M
17.change CPA 更换注册会计师 g/IH
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18.the existing CPA 现任注册会计师 \!^i;1h0c3
19.the successor CPA 后任注册会计师 g4N%PV8
20.the preceding CPA前任注册会计师 2GSgG.%SSM
21.issue the audit report 出具审计报告 `$S^E !=
22.expert 专家 PZ
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23.the board of directors 董事会 n{dP@_>WS
24.knowledge of the entity‘ s business 了解被审计单位情况 S d IGU[fm
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 aS,a_b
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27.a general knowledge of —— 初步了解―――的情况 S8O)/Sg=
28.a more knowledge of—— 进一步了解的情况 g<fDY6jt
29.the prior year‘s working papers 以前年度工作底稿 1"}B]5!
30.minutes of meeting 会议纪要 Bul.RCP'
31.business risks 经营风险 `#ul,%
32.appropriateness 适当性 "hWJ3pi{o{
33.accounting estimate 会计估计 k/G7.)C
34.management representations 管理层声明 q@w{c=
35.going concern assumption 持续经营假设 oW^k7#<e}
36.audit plan 审计计划 su&t7rJ
37.significant audit areas 重点审计领域 )ZHc$+fU
38.error 错误 @l'G[jN5
39.fraud舞弊 1Gsw-a;a
40.modified or additional procedures 修改或追加审计程序 hG=k1T%=
41.misappropriation of assets 侵占资产 8N%z9b
42.transactions without substance 虚假交易 On=u#DxQ
43.unusual pressures 异常压力 |GtY*|
44.the suspected noncompliance 涉嫌存在违法行为 k, f)2<
45.materialiy 重要性 0Cl,8P
46.exceed the materiality level 超过重要性水平 tpXa*6
47.approach the materiality level 接近重要性水平 )ZGYhE
48.an acceptably low level 可接受水平 &vCeLh:s
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 &K>cW$h=a
50.misstatements or omissions 错报或漏报 `gt:gx>a
51.aggregate 总计 *z q .C
52.subsequent events 期后事项 OU!nN>ln
53.adjust the financial statements 调整财务报表 t9.,/o,
54.perform additional audit procedures 实施追加的审计程序 YG4WS |
55.audit risk 审计风险 }'%^jt[3
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 #
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58.material misstatement 重大的错报 20aZI2sk`
59.tolerable misstatement 可容忍错报 XYjcJ
60.the acceptable level of detection risk 可接受的检查风险