1.audit 审计 3mopTzs)
2.attestation 鉴证 bLGC
3.credibility 可信赖程度 j( k%w
4.audit of financial statements 财务报表审计 )/[L)-~y~
5.agreed-upon procedures 执行商定程序 G=gU|& (
6.high levels of assurance 高水平保证 k{S8q?Gc
7.compilation 编制 t_16icF9U
8.reliability 可靠性 h{zb)'R
9.relevance 相关性 h-O;5.m-P
10.professional skepticism 职业谨慎 Tb;,t=;u
11.objectivity 客观性 KJS-{ed
12. professional competence 专业胜任能力 _<F;&(o
13.Senior/CPA-in-charge 项目经理 LXJ;8uW2y
14.audit engagement letter 业务约定书 ;ThFB
15.recurring audit 连续审计 Z'uiU e`&
16.the client 委托人 O&y`:#
17.change CPA 更换注册会计师 4^YE*6z
18.the existing CPA 现任注册会计师 PJ?C[+&
19.the successor CPA 后任注册会计师 5`:d$rv
20.the preceding CPA前任注册会计师 g)ZMU^1
21.issue the audit report 出具审计报告 Y-st2r[,
22.expert 专家 @^ti*`
23.the board of directors 董事会 /d!
24.knowledge of the entity‘ s business 了解被审计单位情况 >!lpI5'Z&
25.assess material misstatement risks评估重大错报风险 gs/o cu
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 34"PtWbV>
27.a general knowledge of —— 初步了解―――的情况 yH43Yo#Rk
28.a more knowledge of—— 进一步了解的情况 h
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29.the prior year‘s working papers 以前年度工作底稿 E^c*x^
30.minutes of meeting 会议纪要 Wb cm1I)
31.business risks 经营风险 `jr?I {m;
32.appropriateness 适当性 )[M:#;,L
33.accounting estimate 会计估计 3iX\):4
34.management representations 管理层声明 >KdV]!H
35.going concern assumption 持续经营假设 F&7|`o3
36.audit plan 审计计划 "lt5gu! `u
37.significant audit areas 重点审计领域 >mR8@kob<
38.error 错误 L@zhbWY
39.fraud舞弊 zA.0S
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40.modified or additional procedures 修改或追加审计程序 wsH _pF
41.misappropriation of assets 侵占资产 1kUlQ*[<|
42.transactions without substance 虚假交易 %m[ZU<v
43.unusual pressures 异常压力 U~"Y8g#qgy
44.the suspected noncompliance 涉嫌存在违法行为 4*E5@{D
45.materialiy 重要性 7OG:G z+)x
46.exceed the materiality level 超过重要性水平 [Y@>,B!V
47.approach the materiality level 接近重要性水平 1 JIU5u)
48.an acceptably low level 可接受水平 9^8OIv?m8
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 ZLv/otf:|"
50.misstatements or omissions 错报或漏报 e}e8
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51.aggregate 总计 <s'de$[
52.subsequent events 期后事项 `)n4I:)2
53.adjust the financial statements 调整财务报表 3N+lWuE}K
54.perform additional audit procedures 实施追加的审计程序 NFs 5XpZ~
55.audit risk 审计风险 zzQWHg]/
56.detection risk 检查风险 .Q*X5Fc
57.inappropriate audit opinion 不适当的审计意见 !SQcV'
58.material misstatement 重大的错报 s
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59.tolerable misstatement 可容忍错报 Iv6 q(c
60.the acceptable level of detection risk 可接受的检查风险