1.audit 审计 M)+$wp
2.attestation 鉴证 zfc3)7
3.credibility 可信赖程度 u~3%bJ]
4.audit of financial statements 财务报表审计 z81esXl
5.agreed-upon procedures 执行商定程序 {q<03d~9|G
6.high levels of assurance 高水平保证 A8q;
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7.compilation 编制 (u]N
8.reliability 可靠性 _=q!
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9.relevance 相关性 $8
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10.professional skepticism 职业谨慎 w,O,W[C
11.objectivity 客观性 f+|$&p%
12. professional competence 专业胜任能力 M@3"<[g
13.Senior/CPA-in-charge 项目经理 kKPi:G52F
14.audit engagement letter 业务约定书 hzI|A~MFB
15.recurring audit 连续审计 @q"m5
16.the client 委托人 0<8XI>.3D
17.change CPA 更换注册会计师 3Wwj p
18.the existing CPA 现任注册会计师 RN)dS>$
19.the successor CPA 后任注册会计师 F q!fWl
20.the preceding CPA前任注册会计师 rU;RGz6
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21.issue the audit report 出具审计报告 }l
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22.expert 专家 Y3h/~bM%
23.the board of directors 董事会 BW"&6t#kA
24.knowledge of the entity‘ s business 了解被审计单位情况 =l.+,|ZH!
25.assess material misstatement risks评估重大错报风险 ->h6j
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 <BSc* 9Q
27.a general knowledge of —— 初步了解―――的情况 uZZU{U9h
28.a more knowledge of—— 进一步了解的情况 4QIE8f
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29.the prior year‘s working papers 以前年度工作底稿 >Bs#Xb_B]
30.minutes of meeting 会议纪要 \o\nr!=k
31.business risks 经营风险 :5/Uh/sX
32.appropriateness 适当性 [w\9as/ E
33.accounting estimate 会计估计
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34.management representations 管理层声明 /B5-Fx7j3
35.going concern assumption 持续经营假设 xr7+$:>a
36.audit plan 审计计划 H33i*][H
37.significant audit areas 重点审计领域 oG7q_4+&
38.error 错误 lc_E!"1
39.fraud舞弊 VyRsPg[(
40.modified or additional procedures 修改或追加审计程序 `]LSbS
41.misappropriation of assets 侵占资产 @Kf_z5tm:
42.transactions without substance 虚假交易 XyMG.r-,
43.unusual pressures 异常压力 DI`%zLDcY
44.the suspected noncompliance 涉嫌存在违法行为 Fb/XC:AD
45.materialiy 重要性 tTN?r 8
46.exceed the materiality level 超过重要性水平 GabYfUkO
47.approach the materiality level 接近重要性水平 A~Xq,BxCV
48.an acceptably low level 可接受水平 c8Q]!p+Yp
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 l88A=iLgv
50.misstatements or omissions 错报或漏报 `z0{S!
51.aggregate 总计 #q3l!3\mW
52.subsequent events 期后事项 Bm\qxQ
53.adjust the financial statements 调整财务报表 l{VSb92f
54.perform additional audit procedures 实施追加的审计程序 =&!HwOnp
55.audit risk 审计风险 <`!PCuR
56.detection risk 检查风险 5j0{p$'9
57.inappropriate audit opinion 不适当的审计意见 /H:I 68~
58.material misstatement 重大的错报 O)kg
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59.tolerable misstatement 可容忍错报 f'q 28lVf
60.the acceptable level of detection risk 可接受的检查风险