1.audit 审计 zW
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2.attestation 鉴证 %fJ~3mu
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 3*8m!gq7s
5.agreed-upon procedures 执行商定程序 Y|X!da/
6.high levels of assurance 高水平保证 }.L:(z^L,Y
7.compilation 编制 >;s!X(6b
8.reliability 可靠性 !(H
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9.relevance 相关性 0bz':M#k &
10.professional skepticism 职业谨慎 \281X
11.objectivity 客观性 rbw~Ml0
12. professional competence 专业胜任能力 j|-{*t{/x
13.Senior/CPA-in-charge 项目经理 9EFQo^
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14.audit engagement letter 业务约定书 ]broU%#"
15.recurring audit 连续审计 ^1w<wB\B
16.the client 委托人 ?B{,%2+
17.change CPA 更换注册会计师 Y@ l>4q")
18.the existing CPA 现任注册会计师 ;;>G}pG
19.the successor CPA 后任注册会计师 [wkSY>Gu
20.the preceding CPA前任注册会计师 rnSrkn"j{
21.issue the audit report 出具审计报告 ZCAg)/
22.expert 专家 x'iBEm
23.the board of directors 董事会 Xs Ey8V
24.knowledge of the entity‘ s business 了解被审计单位情况 P[K42mm
25.assess material misstatement risks评估重大错报风险 ?910ki_
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 -n"7G%$M
27.a general knowledge of —— 初步了解―――的情况 =38c}(
28.a more knowledge of—— 进一步了解的情况 a/Ik^:>m
29.the prior year‘s working papers 以前年度工作底稿 bbG!Fg=qQ?
30.minutes of meeting 会议纪要 BbG=vy8'l
31.business risks 经营风险 iezY+`x4
32.appropriateness 适当性 Yu+;vjbK-
33.accounting estimate 会计估计 EUmbNV0u
34.management representations 管理层声明 3gQ2wP*K
35.going concern assumption 持续经营假设 @W.0YU0|J
36.audit plan 审计计划 3kJ7aBiR<
37.significant audit areas 重点审计领域 k =
38.error 错误 GhC%32F
39.fraud舞弊 4<btWbk5u*
40.modified or additional procedures 修改或追加审计程序 z{(c-7*
41.misappropriation of assets 侵占资产 $wm8N.I3I
42.transactions without substance 虚假交易 QD*\zB
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 -Gj."ks
45.materialiy 重要性 _edT+r>+
46.exceed the materiality level 超过重要性水平 W61nJ7@
47.approach the materiality level 接近重要性水平 S<o\.&J
48.an acceptably low level 可接受水平 2>F`H7W
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 l<UJ@XID$
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 OV`#/QL
52.subsequent events 期后事项 |IZFWZd
53.adjust the financial statements 调整财务报表 rrrn8b6
54.perform additional audit procedures 实施追加的审计程序 ? oQ_qleuo
55.audit risk 审计风险 JPM W|JT
56.detection risk 检查风险 js[H $
57.inappropriate audit opinion 不适当的审计意见 +i(;@%
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58.material misstatement 重大的错报 D.,~I^W
59.tolerable misstatement 可容忍错报 "vF7b|I
60.the acceptable level of detection risk 可接受的检查风险