1.audit 审计 5kCXy$"%
2.attestation 鉴证 a..LbQQ
3.credibility 可信赖程度 ES)_X:\X?V
4.audit of financial statements 财务报表审计 K{XE|g
5.agreed-upon procedures 执行商定程序 O7p=
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6.high levels of assurance 高水平保证 uEkGo5
7.compilation 编制
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8.reliability 可靠性 f]2;s#cu
9.relevance 相关性 %K0Wm#)
10.professional skepticism 职业谨慎 ?y,KN}s_
11.objectivity 客观性 sH
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12. professional competence 专业胜任能力 dwb ^z+
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 IV%Rph>d
15.recurring audit 连续审计 oAvLSFn
16.the client 委托人 rpEN\S%7P
17.change CPA 更换注册会计师 H-eHX3c7
18.the existing CPA 现任注册会计师 \
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19.the successor CPA 后任注册会计师 P.djR)YI
20.the preceding CPA前任注册会计师 `2y?(BJp
21.issue the audit report 出具审计报告 w`atk=K
22.expert 专家 }/jWa|)f
23.the board of directors 董事会 Q1(4l?X@
24.knowledge of the entity‘ s business 了解被审计单位情况 f67t.6Vw2+
25.assess material misstatement risks评估重大错报风险 Dy{lgT 0k
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 j%gle
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27.a general knowledge of —— 初步了解―――的情况 3teP6|K'g
28.a more knowledge of—— 进一步了解的情况 \T?6TDZ]
29.the prior year‘s working papers 以前年度工作底稿 6cOlY=
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30.minutes of meeting 会议纪要 0XI6gPo%
31.business risks 经营风险 W9S6
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32.appropriateness 适当性 H% FP!03
33.accounting estimate 会计估计 Rpj{!Ia
34.management representations 管理层声明 "YVr/u
35.going concern assumption 持续经营假设 KLjvPT\
36.audit plan 审计计划 V14+?L
37.significant audit areas 重点审计领域 - *qoF(/U
38.error 错误 (~fv;}}v
39.fraud舞弊 :.(A,
40.modified or additional procedures 修改或追加审计程序 KfQ?b_H.
41.misappropriation of assets 侵占资产 }taG/kE62
42.transactions without substance 虚假交易 s%G%s,d
43.unusual pressures 异常压力 s0DT1s&
44.the suspected noncompliance 涉嫌存在违法行为 w17CZa
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45.materialiy 重要性 BadnL<cj]
46.exceed the materiality level 超过重要性水平 &g]s@S|%
47.approach the materiality level 接近重要性水平 2"WP>>b80
48.an acceptably low level 可接受水平 ,x?Jrcx~'C
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 gP>W* ]0r1
50.misstatements or omissions 错报或漏报 JD9=gBN\?
51.aggregate 总计 BE!l{
52.subsequent events 期后事项 J|([(
53.adjust the financial statements 调整财务报表 7tne/Yz
54.perform additional audit procedures 实施追加的审计程序 D5Z)"~'
55.audit risk 审计风险
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56.detection risk 检查风险 *77Y$X##k
57.inappropriate audit opinion 不适当的审计意见 b&'YW*W
58.material misstatement 重大的错报 FM|3'a-z
59.tolerable misstatement 可容忍错报 f<y3/jl4
60.the acceptable level of detection risk 可接受的检查风险