1.audit 审计 RT+30Q ?
2.attestation 鉴证 lt(-,md
3.credibility 可信赖程度 4`5Q t=}
4.audit of financial statements 财务报表审计 Xy8i
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5.agreed-upon procedures 执行商定程序 m=y,_Pz>U
6.high levels of assurance 高水平保证 p$!+2=)gY
7.compilation 编制 DSG +TA"
8.reliability 可靠性 a! J ow?(
9.relevance 相关性 $X\`
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10.professional skepticism 职业谨慎 )b2E/G@X&
11.objectivity 客观性 M0IqQM57N
12. professional competence 专业胜任能力 6_}){ZR
13.Senior/CPA-in-charge 项目经理 ~aq?
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14.audit engagement letter 业务约定书 D!E 9@*Lf
15.recurring audit 连续审计 h*X%:UbW
16.the client 委托人 ujp,D#xHP
17.change CPA 更换注册会计师 VE YKrZA
18.the existing CPA 现任注册会计师 DBh/V#* D
19.the successor CPA 后任注册会计师 Cq;K, B9
20.the preceding CPA前任注册会计师 hw.demD
21.issue the audit report 出具审计报告 Q_|S^hx Q
22.expert 专家 %<*pM @
23.the board of directors 董事会 <P hr`/
24.knowledge of the entity‘ s business 了解被审计单位情况 ` r0
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25.assess material misstatement risks评估重大错报风险 bFdg '_
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -bb 7Y
27.a general knowledge of —— 初步了解―――的情况 ]~x/8%e76
28.a more knowledge of—— 进一步了解的情况 X%\6V;zR#
29.the prior year‘s working papers 以前年度工作底稿 G;#t6bk
30.minutes of meeting 会议纪要 jE5
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31.business risks 经营风险 g:6}zHK
32.appropriateness 适当性 K
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33.accounting estimate 会计估计 L5|;VH
34.management representations 管理层声明 5N</Z6f'o
35.going concern assumption 持续经营假设 XK9*,WA9r
36.audit plan 审计计划 yW,#&>]# |
37.significant audit areas 重点审计领域 [&}<! :9'
38.error 错误 l{SPV8[i
39.fraud舞弊 %1d6j<7
40.modified or additional procedures 修改或追加审计程序 GQAg
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41.misappropriation of assets 侵占资产 ,7nb ;$]
42.transactions without substance 虚假交易 .B-,GD}
43.unusual pressures 异常压力 XlcDF|?{.
44.the suspected noncompliance 涉嫌存在违法行为 l8Iy 03H
45.materialiy 重要性 b0Cao
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46.exceed the materiality level 超过重要性水平 .8xacVyK2
47.approach the materiality level 接近重要性水平 }@
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48.an acceptably low level 可接受水平 E6\~/=X=%
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 EC \: uK
50.misstatements or omissions 错报或漏报 $<DA[
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51.aggregate 总计 k yA(m;r
52.subsequent events 期后事项 %iF IY=W
53.adjust the financial statements 调整财务报表 [*E.G~IS`
54.perform additional audit procedures 实施追加的审计程序 : v
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55.audit risk 审计风险 pY5HW2TsY|
56.detection risk 检查风险 jsht2]iq3K
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 weadY,-H8
59.tolerable misstatement 可容忍错报 < g1hdF0
60.the acceptable level of detection risk 可接受的检查风险
