1.audit 审计 2C/$Ei^t
2.attestation 鉴证 !OA]s%u
3.credibility 可信赖程度 Q.]}]QE
4.audit of financial statements 财务报表审计 1jN-4&
5.agreed-upon procedures 执行商定程序 Uc_'(IyO
6.high levels of assurance 高水平保证 P5
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7.compilation 编制 TYJ:!
8.reliability 可靠性 89\n;5'f4
9.relevance 相关性 &K/ya7
10.professional skepticism 职业谨慎 VwOW=4`6
11.objectivity 客观性
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12. professional competence 专业胜任能力 s}jHl8
13.Senior/CPA-in-charge 项目经理 &e;=cAXG
14.audit engagement letter 业务约定书 7RUofcax
15.recurring audit 连续审计 :c
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16.the client 委托人 MxGu
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17.change CPA 更换注册会计师 >p.O0G
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18.the existing CPA 现任注册会计师 E_8\f_%wK
19.the successor CPA 后任注册会计师 6`v7c!7
20.the preceding CPA前任注册会计师 A-4h
21.issue the audit report 出具审计报告 y($%;l
22.expert 专家 5e$~)fL
23.the board of directors 董事会 MxY/`9>E|+
24.knowledge of the entity‘ s business 了解被审计单位情况 JMH8MH*
25.assess material misstatement risks评估重大错报风险 EmODBTu+
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 zgs (Dt;
27.a general knowledge of —— 初步了解―――的情况 D9FJ 1~
28.a more knowledge of—— 进一步了解的情况 #a
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29.the prior year‘s working papers 以前年度工作底稿 \>CYC|
30.minutes of meeting 会议纪要 -C<zF`jO
31.business risks 经营风险 r6&54f
32.appropriateness 适当性 Z00+!Tnd
33.accounting estimate 会计估计 .G+Pe'4a
34.management representations 管理层声明 H63,bNS s
35.going concern assumption 持续经营假设 >2,Gy-&"0
36.audit plan 审计计划 'bo~%WA]n
37.significant audit areas 重点审计领域 pek%08VSEU
38.error 错误 E I:w
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39.fraud舞弊 3'^k$;^
40.modified or additional procedures 修改或追加审计程序 sFQ^2PwbS
41.misappropriation of assets 侵占资产 91$]Qg,lB
42.transactions without substance 虚假交易 iVd.f
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43.unusual pressures 异常压力 Y]L9Y9
44.the suspected noncompliance 涉嫌存在违法行为 S(uf(q|{
45.materialiy 重要性 JaK}|
46.exceed the materiality level 超过重要性水平 _>9.v%5cs(
47.approach the materiality level 接近重要性水平 r8,romE$
48.an acceptably low level 可接受水平 J41G&$j(
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 `67[O4$<
50.misstatements or omissions 错报或漏报 K91)qI;BD
51.aggregate 总计 ik!..9aB
52.subsequent events 期后事项 I_xXDr
53.adjust the financial statements 调整财务报表 |\U5),m
54.perform additional audit procedures 实施追加的审计程序 u%/goxA
55.audit risk 审计风险 cZT({uYGL
56.detection risk 检查风险 5g9; +}X;
57.inappropriate audit opinion 不适当的审计意见 cOPB2\,
58.material misstatement 重大的错报 R1& [S/
59.tolerable misstatement 可容忍错报 ds&e|VSH;
60.the acceptable level of detection risk 可接受的检查风险