1.audit 审计 bF:vD&Sf
2.attestation 鉴证 vk+TWf
3.credibility 可信赖程度 BCF-lrZ&
4.audit of financial statements 财务报表审计 $lci{D32,
5.agreed-upon procedures 执行商定程序 ?<,9X06dP
6.high levels of assurance 高水平保证 =-{+y(<"r
7.compilation 编制 4~
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8.reliability 可靠性 k( 1rp|qf
9.relevance 相关性 |UM':Ec
10.professional skepticism 职业谨慎 [g/
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11.objectivity 客观性 i NzoDmE*
12. professional competence 专业胜任能力 13s!gwE)
13.Senior/CPA-in-charge 项目经理 <iiu%
14.audit engagement letter 业务约定书 ]7v-qd
15.recurring audit 连续审计 |)i-c`x
16.the client 委托人 -]\%a=]
17.change CPA 更换注册会计师 1=OXi!G
18.the existing CPA 现任注册会计师 Afo(! v
19.the successor CPA 后任注册会计师 x;lIw)Ti
20.the preceding CPA前任注册会计师 mkTf}[O
21.issue the audit report 出具审计报告 I-4csw<Qy
22.expert 专家 Zse3e
23.the board of directors 董事会 Bm"jf]
24.knowledge of the entity‘ s business 了解被审计单位情况 'Wl))lB
25.assess material misstatement risks评估重大错报风险 "m ):"
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 ~R7rIP8Wr
27.a general knowledge of —— 初步了解―――的情况 /K<Xr[z~y
28.a more knowledge of—— 进一步了解的情况 L{Epkay,{
29.the prior year‘s working papers 以前年度工作底稿 4VSIE"8e
30.minutes of meeting 会议纪要 ry3;60E\)
31.business risks 经营风险 ^%|{>Mz;
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32.appropriateness 适当性 wx
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33.accounting estimate 会计估计 ,SuF1&4
34.management representations 管理层声明 >Be PE(k
35.going concern assumption 持续经营假设 "m0>u,HmI
36.audit plan 审计计划 k
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37.significant audit areas 重点审计领域 ;o_4)+}
38.error 错误 #JeZA0r5
39.fraud舞弊 KWCA9.w4q
40.modified or additional procedures 修改或追加审计程序 0FsGqFt
41.misappropriation of assets 侵占资产 FVT_%
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42.transactions without substance 虚假交易 J:)Q)MT24:
43.unusual pressures 异常压力 =G;whd}]
44.the suspected noncompliance 涉嫌存在违法行为 8},!t\j#]
45.materialiy 重要性 #* j
46.exceed the materiality level 超过重要性水平 GKH7Xx(
47.approach the materiality level 接近重要性水平 :D}xT]
48.an acceptably low level 可接受水平 Xoml
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 A5z`_b4f
50.misstatements or omissions 错报或漏报 :e ?qm7 cB
51.aggregate 总计 9
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52.subsequent events 期后事项 Vd4x!Vk
53.adjust the financial statements 调整财务报表 *bDuRr?v9
54.perform additional audit procedures 实施追加的审计程序 k]`I3>/L
55.audit risk 审计风险 +dSe"W9
56.detection risk 检查风险 o?b$}Qrl
57.inappropriate audit opinion 不适当的审计意见 M '$n".,p
58.material misstatement 重大的错报 "
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59.tolerable misstatement 可容忍错报 `]_#_
60.the acceptable level of detection risk 可接受的检查风险