1.audit 审计 Zr,:i
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2.attestation 鉴证 ^>02,X
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3.credibility 可信赖程度 1.YDIB||
4.audit of financial statements 财务报表审计 (]0JI1
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5.agreed-upon procedures 执行商定程序 '#REbY5ev
6.high levels of assurance 高水平保证 Uk=jQfA*J
7.compilation 编制 Sw<@u+Z;%
8.reliability 可靠性 d^sS{m\
9.relevance 相关性 ;^nN!KDjR
10.professional skepticism 职业谨慎 :@zz5MB5@
11.objectivity 客观性 >%k:++b{
12. professional competence 专业胜任能力 [V_Z9-f*
13.Senior/CPA-in-charge 项目经理 m.ev~Vv~
14.audit engagement letter 业务约定书 e[f}L xln
15.recurring audit 连续审计 e;9Z/);#s
16.the client 委托人 '+LbFGrO3
17.change CPA 更换注册会计师 6('2.^8
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 r9<OB`)3+
20.the preceding CPA前任注册会计师 |T<t19
21.issue the audit report 出具审计报告 iIFM 5CT
22.expert 专家 v0)I rO
23.the board of directors 董事会 $eUI.j(HU
24.knowledge of the entity‘ s business 了解被审计单位情况 &GF@9BXI3
25.assess material misstatement risks评估重大错报风险 ssGp:{]v/
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 vZ[wr@)
27.a general knowledge of —— 初步了解―――的情况 e E:
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28.a more knowledge of—— 进一步了解的情况 @&(0]kZ6
29.the prior year‘s working papers 以前年度工作底稿 mm(Ff >O
30.minutes of meeting 会议纪要 yg
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31.business risks 经营风险 x"q!=&>f
32.appropriateness 适当性 z+IBy+
33.accounting estimate 会计估计 M:6Yy@#T.
34.management representations 管理层声明 K*^3FO}JG
35.going concern assumption 持续经营假设 NuZiLtC
36.audit plan 审计计划 (Tt\6-
37.significant audit areas 重点审计领域 2fIHFo\8
38.error 错误 +VxzWNs*JP
39.fraud舞弊 D4nYyj1O3
40.modified or additional procedures 修改或追加审计程序 ]t$wK
41.misappropriation of assets 侵占资产 S-{=4b'
42.transactions without substance 虚假交易 .}
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43.unusual pressures 异常压力 Kx,#Wg{H
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 7]se!k,
46.exceed the materiality level 超过重要性水平 *9J>3
47.approach the materiality level 接近重要性水平 .!|\Y!]^r
48.an acceptably low level 可接受水平 OolYQU1_
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 a=n
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50.misstatements or omissions 错报或漏报 zf+jQ
51.aggregate 总计 V0 70oZ
52.subsequent events 期后事项 QP HibPP:
53.adjust the financial statements 调整财务报表 A=8%2UwI
54.perform additional audit procedures 实施追加的审计程序 MvV\?Lzj
55.audit risk 审计风险 G`1!SEae
56.detection risk 检查风险 Fo\* Cr9D
57.inappropriate audit opinion 不适当的审计意见 <k59Ni9
58.material misstatement 重大的错报 gEr@L
59.tolerable misstatement 可容忍错报 *K}h
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60.the acceptable level of detection risk 可接受的检查风险