1.audit 审计 SwsJ<Dq^z
2.attestation 鉴证 6cd!;Ca
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 #|K{txC
5.agreed-upon procedures 执行商定程序 2Z(t/Zp>
6.high levels of assurance 高水平保证 8 :WN@
7.compilation 编制 v
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8.reliability 可靠性 Nyt*mbd5
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9.relevance 相关性 XD?Lu
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10.professional skepticism 职业谨慎
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11.objectivity 客观性 >fMzUTJ4
12. professional competence 专业胜任能力 oP`:NCj\9
13.Senior/CPA-in-charge 项目经理 [(2^oTSRaq
14.audit engagement letter 业务约定书 X~UL$S;
15.recurring audit 连续审计 S{?l/*Il*_
16.the client 委托人 1.M<u)1GU
17.change CPA 更换注册会计师 /O<~n%< G
18.the existing CPA 现任注册会计师 (kVY\!UAt
19.the successor CPA 后任注册会计师 LtH
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20.the preceding CPA前任注册会计师 e]nP7TIU
21.issue the audit report 出具审计报告 +.&P$`;TZj
22.expert 专家 <jh7G
23.the board of directors 董事会 <o9AjASv\,
24.knowledge of the entity‘ s business 了解被审计单位情况 [
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25.assess material misstatement risks评估重大错报风险 -. o,bg
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 u(FOSmNkN
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 sBYDo{01
29.the prior year‘s working papers 以前年度工作底稿 \?oT.z5VG&
30.minutes of meeting 会议纪要 e,{k!BXU#'
31.business risks 经营风险 Dt<MEpbur
32.appropriateness 适当性 5Q
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33.accounting estimate 会计估计 wm^1Fn--
34.management representations 管理层声明 i3mw.`7
35.going concern assumption 持续经营假设 a_bZT4
36.audit plan 审计计划 F53
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37.significant audit areas 重点审计领域 m_Pk$Vwx
38.error 错误 ,}\LC;31,
39.fraud舞弊 I{0cnq/
40.modified or additional procedures 修改或追加审计程序 yZ{N$ch5b
41.misappropriation of assets 侵占资产 1X2|jj
42.transactions without substance 虚假交易 b
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43.unusual pressures 异常压力 X $V_
44.the suspected noncompliance 涉嫌存在违法行为 S !#5
45.materialiy 重要性 ~"0{<mMcX
46.exceed the materiality level 超过重要性水平 P>u2
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47.approach the materiality level 接近重要性水平 >]anTF`d
48.an acceptably low level 可接受水平 V)Oot|
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 1) K<x
50.misstatements or omissions 错报或漏报 X3 1%T"
51.aggregate 总计 +,,dsL
52.subsequent events 期后事项 Y@:l!4DI
53.adjust the financial statements 调整财务报表 T59FR
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54.perform additional audit procedures 实施追加的审计程序 ppRA%mhZ
55.audit risk 审计风险 Zyr|J!VF
56.detection risk 检查风险 IP$eJL[&D"
57.inappropriate audit opinion 不适当的审计意见 WMnSkO
58.material misstatement 重大的错报 x1Y/^ks@2
59.tolerable misstatement 可容忍错报 @GD $KR9
60.the acceptable level of detection risk 可接受的检查风险