1.audit 审计 G~X93J
2.attestation 鉴证 mmvo
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3.credibility 可信赖程度 9#MY(Hr
4.audit of financial statements 财务报表审计 oYR OGU
5.agreed-upon procedures 执行商定程序 /
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6.high levels of assurance 高水平保证 Oe)B.{;Ph
7.compilation 编制 6k+4R<
8.reliability 可靠性 P*:9u>
9.relevance 相关性 De`p@`+<#~
10.professional skepticism 职业谨慎 We)l_>G
11.objectivity 客观性 y!u=]BE
12. professional competence 专业胜任能力 6F:<c
13.Senior/CPA-in-charge 项目经理 ]
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14.audit engagement letter 业务约定书 PBOZ^%k
15.recurring audit 连续审计 AD>X'J
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16.the client 委托人
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17.change CPA 更换注册会计师 I6vy:5d
18.the existing CPA 现任注册会计师 |PxTm
19.the successor CPA 后任注册会计师 kNk$[Yfs
20.the preceding CPA前任注册会计师 Ba#wW
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21.issue the audit report 出具审计报告 ,)35V
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22.expert 专家 s9[547?`
23.the board of directors 董事会 r7Zx<c
24.knowledge of the entity‘ s business 了解被审计单位情况 kCHYLv3.
25.assess material misstatement risks评估重大错报风险 ?2n
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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 <HB@j}qi
27.a general knowledge of —— 初步了解―――的情况 ^-2|T__
28.a more knowledge of—— 进一步了解的情况 C3:CuoE X
29.the prior year‘s working papers 以前年度工作底稿 !4mg]~G
30.minutes of meeting 会议纪要 V.|#2gC]t
31.business risks 经营风险 [ f;o3
32.appropriateness 适当性 YT~h1<se
33.accounting estimate 会计估计 0BrAgv"3a_
34.management representations 管理层声明 @Yj+u2!
35.going concern assumption 持续经营假设 >_|$7m.?n[
36.audit plan 审计计划 "?v{?,@
37.significant audit areas 重点审计领域 8;v/b3
38.error 错误 `'G1"CX
39.fraud舞弊 z(eAhK}6?
40.modified or additional procedures 修改或追加审计程序 "ph<V,lg
41.misappropriation of assets 侵占资产 ZG$PW<73~
42.transactions without substance 虚假交易 <^d
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43.unusual pressures 异常压力 m <'&`B;
44.the suspected noncompliance 涉嫌存在违法行为 Bdr'd? u<A
45.materialiy 重要性 -*[:3%
46.exceed the materiality level 超过重要性水平 brEA-xNWQ
47.approach the materiality level 接近重要性水平 2(i|n=
48.an acceptably low level 可接受水平 SIZZFihcYh
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 oM(8'{S=
50.misstatements or omissions 错报或漏报 KdXqW0nm
51.aggregate 总计 9Q>85IiT
52.subsequent events 期后事项 0s!';g Q
53.adjust the financial statements 调整财务报表 ybU_x
54.perform additional audit procedures 实施追加的审计程序 SLU$DW;t
55.audit risk 审计风险 XiO~^=J
56.detection risk 检查风险 "[dfb#0z`
57.inappropriate audit opinion 不适当的审计意见 enT[#f[{
58.material misstatement 重大的错报 |*(R$t X
59.tolerable misstatement 可容忍错报 @! {Y9k2
60.the acceptable level of detection risk 可接受的检查风险