1.audit 审计 ^e-
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2.attestation 鉴证 KebC$g@W
3.credibility 可信赖程度 , 8o
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4.audit of financial statements 财务报表审计 !-4VGt&c,
5.agreed-upon procedures 执行商定程序 o\X|\nUk
6.high levels of assurance 高水平保证 d
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7.compilation 编制 {T 3~js
8.reliability 可靠性 {dwlW`{
9.relevance 相关性 5C-XQS1
10.professional skepticism 职业谨慎 '
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11.objectivity 客观性 ]{18-=
12. professional competence 专业胜任能力 W4=A
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13.Senior/CPA-in-charge 项目经理 ))I[@D1b
14.audit engagement letter 业务约定书 3x>Y
15.recurring audit 连续审计 M:oZk&cs
16.the client 委托人 lQpl8>
17.change CPA 更换注册会计师 gnlU
18.the existing CPA 现任注册会计师 =lL)g"xX
19.the successor CPA 后任注册会计师 T3PwM2em_`
20.the preceding CPA前任注册会计师 zGa
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21.issue the audit report 出具审计报告 .f`KP!p.
22.expert 专家 2:&L|;
23.the board of directors 董事会 m}'!W`<
24.knowledge of the entity‘ s business 了解被审计单位情况 3-BC4y/
25.assess material misstatement risks评估重大错报风险 DK1{Z;Z
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 \lK `
27.a general knowledge of —— 初步了解―――的情况 0a:@DOzT
28.a more knowledge of—— 进一步了解的情况 $Y8iT<nP
29.the prior year‘s working papers 以前年度工作底稿 fa!8+kfi
30.minutes of meeting 会议纪要 95Q^7oI
31.business risks 经营风险 =
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32.appropriateness 适当性 '?T<o
33.accounting estimate 会计估计
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34.management representations 管理层声明 0B"_St}3D
35.going concern assumption 持续经营假设 uCc5)
36.audit plan 审计计划 9>;CvR
37.significant audit areas 重点审计领域
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38.error 错误 _z>%h>L|g
39.fraud舞弊 `Dp4Z>|
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40.modified or additional procedures 修改或追加审计程序 $?uLFD
41.misappropriation of assets 侵占资产 BzTzIo5
42.transactions without substance 虚假交易 fvj
43.unusual pressures 异常压力 luJNdA:t&
44.the suspected noncompliance 涉嫌存在违法行为 R,8Tt!n
45.materialiy 重要性 `E|>K\
46.exceed the materiality level 超过重要性水平 k=9k4l
47.approach the materiality level 接近重要性水平 TjOK8
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48.an acceptably low level 可接受水平 [ ^gb6W9Y
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 K;]Dh?
50.misstatements or omissions 错报或漏报 Zi<(>@z2
51.aggregate 总计 n>xuef
52.subsequent events 期后事项 1^2]~R9,9
53.adjust the financial statements 调整财务报表 'r rnTd c
54.perform additional audit procedures 实施追加的审计程序 # ELYPp]6
55.audit risk 审计风险 4GS:kfti
56.detection risk 检查风险 tg7QX/KX
57.inappropriate audit opinion 不适当的审计意见 O$X^
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58.material misstatement 重大的错报 zIr4!|X
59.tolerable misstatement 可容忍错报 Uurpho_~
60.the acceptable level of detection risk 可接受的检查风险