1.audit 审计 lrQ +G@#
2.attestation 鉴证 q):Ph&'r
3.credibility 可信赖程度 QJ1_LJ4)a
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 U6SgV
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6.high levels of assurance 高水平保证 3N%%69JN)
7.compilation 编制 Q?]307g7
8.reliability 可靠性 p<%76H
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9.relevance 相关性 m E<n=g=
10.professional skepticism 职业谨慎 3e~X`K1Q<
11.objectivity 客观性 jn[%@zD }
12. professional competence 专业胜任能力 {p#[.E8
13.Senior/CPA-in-charge 项目经理 5@_c<
14.audit engagement letter 业务约定书 57:Wh=x
15.recurring audit 连续审计 nU]4)t_o\
16.the client 委托人 eq>E<X#<
17.change CPA 更换注册会计师 V *2=S
18.the existing CPA 现任注册会计师 tTa" JXG
19.the successor CPA 后任注册会计师 L\p@1N?K
20.the preceding CPA前任注册会计师 <3]Qrjl
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21.issue the audit report 出具审计报告 ?FC6NEu}8
22.expert 专家 ZT@a2:&
23.the board of directors 董事会 Id->F0x0
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 6wV{}K^0
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 ~i&Lc7Xl
27.a general knowledge of —— 初步了解―――的情况 ?<@yo&)
28.a more knowledge of—— 进一步了解的情况 JpuF6mQ
29.the prior year‘s working papers 以前年度工作底稿 [
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30.minutes of meeting 会议纪要 K%TlB KV
31.business risks 经营风险 O{"
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32.appropriateness 适当性 /W !A^
33.accounting estimate 会计估计 TRQX#))B
34.management representations 管理层声明 K>H_q@-?f
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 v&:R{
37.significant audit areas 重点审计领域 lH_S*FDa
38.error 错误 J(&a,w>p
39.fraud舞弊 -QaS/WO_
40.modified or additional procedures 修改或追加审计程序 ]sz3:p=5
41.misappropriation of assets 侵占资产 _J}vPm
42.transactions without substance 虚假交易 LGb.>O^
43.unusual pressures 异常压力 9H I9([Cs
44.the suspected noncompliance 涉嫌存在违法行为 =A,32&;@N
45.materialiy 重要性 $ohg?B;
46.exceed the materiality level 超过重要性水平 H^s@qh)L
47.approach the materiality level 接近重要性水平 /uSEG<D
48.an acceptably low level 可接受水平 sePOW#|
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 GnbXS>
50.misstatements or omissions 错报或漏报 ; *G[3kk
51.aggregate 总计 maANxSzi
52.subsequent events 期后事项 m9^?p
53.adjust the financial statements 调整财务报表 a.F
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54.perform additional audit procedures 实施追加的审计程序 1a{~B#
55.audit risk 审计风险 6"Tr$E
56.detection risk 检查风险 Xg#g`m%(M
57.inappropriate audit opinion 不适当的审计意见 e W*nRha
58.material misstatement 重大的错报 i,/|H]Mzr
59.tolerable misstatement 可容忍错报 r\+AeCyb"p
60.the acceptable level of detection risk 可接受的检查风险