1.audit 审计 C:z7R" yj
2.attestation 鉴证 j-zWckT{
3.credibility 可信赖程度 Kl]l[!c7$
4.audit of financial statements 财务报表审计 f('##pND@
5.agreed-upon procedures 执行商定程序 #r QT)n
6.high levels of assurance 高水平保证 qRXHaQi@9
7.compilation 编制 ~!6
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8.reliability 可靠性 {7.uwIW.1
9.relevance 相关性 HG^~7oMf
10.professional skepticism 职业谨慎 l $0w 9Z^
11.objectivity 客观性 /4$ c-k
12. professional competence 专业胜任能力 Awe'MG p%
13.Senior/CPA-in-charge 项目经理 -qG7, t
14.audit engagement letter 业务约定书 ,{d=<j_
15.recurring audit 连续审计 RmQ>.?
16.the client 委托人 G0(A~Q"
17.change CPA 更换注册会计师 Sg1,9[pb
18.the existing CPA 现任注册会计师 GQ}R xu]
19.the successor CPA 后任注册会计师 \zzPsnFIg
20.the preceding CPA前任注册会计师 :3D[~-/S
21.issue the audit report 出具审计报告 \~.elKw<U
22.expert 专家 0aGAF ]
23.the board of directors 董事会 jF-0 fK;)*
24.knowledge of the entity‘ s business 了解被审计单位情况 j.:f=`xf
25.assess material misstatement risks评估重大错报风险 vH@$?b3VP
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 R)Dh; XA
27.a general knowledge of —— 初步了解―――的情况 rd^
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28.a more knowledge of—— 进一步了解的情况 lHO.pN`2
29.the prior year‘s working papers 以前年度工作底稿 4F+G;'JV
30.minutes of meeting 会议纪要 pIY3ft\
31.business risks 经营风险 }]. |7h
32.appropriateness 适当性 W=4|ahk$
33.accounting estimate 会计估计 v1$}JX
34.management representations 管理层声明 sI@kS^
35.going concern assumption 持续经营假设 Qm4cuV-0{
36.audit plan 审计计划 |sB L(9
37.significant audit areas 重点审计领域 ).jna`A,
38.error 错误 5;A=8bryU
39.fraud舞弊 vqo ~?9z[e
40.modified or additional procedures 修改或追加审计程序 ,.V=y%
41.misappropriation of assets 侵占资产 \3whM6tK
42.transactions without substance 虚假交易 a KIS%M#Y
43.unusual pressures 异常压力 >Sm#-4B-
44.the suspected noncompliance 涉嫌存在违法行为 %3T:W\h
45.materialiy 重要性 5K00z?kD2V
46.exceed the materiality level 超过重要性水平 Mm%b8#Fe!
47.approach the materiality level 接近重要性水平 j&0t!f.Rv
48.an acceptably low level 可接受水平 2
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 e)oi3d.wJf
50.misstatements or omissions 错报或漏报 uKo4nXVtp
51.aggregate 总计
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52.subsequent events 期后事项 'h 7n}
53.adjust the financial statements 调整财务报表 :s|xa u=
54.perform additional audit procedures 实施追加的审计程序 9\i^.2&
55.audit risk 审计风险 -;$jo-
56.detection risk 检查风险 :U-yO 9!j
57.inappropriate audit opinion 不适当的审计意见 W |+&K0M
58.material misstatement 重大的错报 +Q!Kj7EU/
59.tolerable misstatement 可容忍错报 [H>/N7v19*
60.the acceptable level of detection risk 可接受的检查风险