1.audit 审计 g7\MFertR^
2.attestation 鉴证 A|jmp~@K)+
3.credibility 可信赖程度 t&scvXh
4.audit of financial statements 财务报表审计 =' %r"_`}
5.agreed-upon procedures 执行商定程序 ^`M,ju
6.high levels of assurance 高水平保证 >s0A.7,5
7.compilation 编制 {jz?LM
8.reliability 可靠性 z+3GzDLy
9.relevance 相关性 h8Wv t's
10.professional skepticism 职业谨慎 VpmwN`
11.objectivity 客观性 =QdHji/sB
12. professional competence 专业胜任能力 vh+ '
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13.Senior/CPA-in-charge 项目经理 HC1jN8WDY
14.audit engagement letter 业务约定书 N
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15.recurring audit 连续审计 ;B Lw?kf
16.the client 委托人 :+?eF^5
17.change CPA 更换注册会计师 ~|y$^qy?U
18.the existing CPA 现任注册会计师 Buxn!s
19.the successor CPA 后任注册会计师 YdgDMd-1
20.the preceding CPA前任注册会计师 m.:2G
21.issue the audit report 出具审计报告 SNLZU%jan
22.expert 专家 *=yUs'brB
23.the board of directors 董事会 C1V
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24.knowledge of the entity‘ s business 了解被审计单位情况 ,[gu7z^|
25.assess material misstatement risks评估重大错报风险 &P2tzY'
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 3)D' Yx
27.a general knowledge of —— 初步了解―――的情况 sGBm[lplz
28.a more knowledge of—— 进一步了解的情况 7E0L-E=.
29.the prior year‘s working papers 以前年度工作底稿 n,,hE_
30.minutes of meeting 会议纪要 VIIBw
31.business risks 经营风险 *yx5G-#?
32.appropriateness 适当性 /-C`*P=:u
33.accounting estimate 会计估计 *U<l$gajq
34.management representations 管理层声明 Kp]\r-5UD>
35.going concern assumption 持续经营假设 >JSk/]"
36.audit plan 审计计划 v@xbur\L
37.significant audit areas 重点审计领域 *s=jKV#
38.error 错误 m=m T`EP
39.fraud舞弊 *8I+D>x
40.modified or additional procedures 修改或追加审计程序 )Bz2-|\
41.misappropriation of assets 侵占资产 j<*
42.transactions without substance 虚假交易 hq[:U?!Tt
43.unusual pressures 异常压力 <^+x}KV I
44.the suspected noncompliance 涉嫌存在违法行为 wP|Amn+;
45.materialiy 重要性 9`a1xnL
46.exceed the materiality level 超过重要性水平 i>*|
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47.approach the materiality level 接近重要性水平 n0\k(@+k
48.an acceptably low level 可接受水平 0c
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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 \zx &5a
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50.misstatements or omissions 错报或漏报 2`Dqu"TWh
51.aggregate 总计 -(oFO'Lbg
52.subsequent events 期后事项 S]"U(JmW\
53.adjust the financial statements 调整财务报表 ,ORwMZtw{H
54.perform additional audit procedures 实施追加的审计程序 wI0NotC
55.audit risk 审计风险 ;#i$5L!*B
56.detection risk 检查风险 d O})#50f
57.inappropriate audit opinion 不适当的审计意见 5YV3pFz$)
58.material misstatement 重大的错报 +VSq [P
59.tolerable misstatement 可容忍错报 V/t/uNm
60.the acceptable level of detection risk 可接受的检查风险