1.audit 审计 )P\ec
2.attestation 鉴证 0u-'{6
3.credibility 可信赖程度 8;Yx a8i e
4.audit of financial statements 财务报表审计 b
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5.agreed-upon procedures 执行商定程序 gbQrSJs!Zh
6.high levels of assurance 高水平保证 mi<V(M~p
7.compilation 编制 >`8i=ZpCOS
8.reliability 可靠性 =#n|t[h-
9.relevance 相关性 F7cv`i?2."
10.professional skepticism 职业谨慎 3 LoB-4u?
11.objectivity 客观性 a&wl-
12. professional competence 专业胜任能力 >k
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13.Senior/CPA-in-charge 项目经理 /
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14.audit engagement letter 业务约定书 Rf2;O<
15.recurring audit 连续审计 R279=sO,J
16.the client 委托人 I:bi8D6
17.change CPA 更换注册会计师 K`PF|=z
18.the existing CPA 现任注册会计师 kCLz@9>FQ
19.the successor CPA 后任注册会计师 oT%~)g
20.the preceding CPA前任注册会计师 F.^1|+96
21.issue the audit report 出具审计报告 b!ot%uZZ
22.expert 专家 97'*Xq
23.the board of directors 董事会 /<
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24.knowledge of the entity‘ s business 了解被审计单位情况 $(.[b][S
25.assess material misstatement risks评估重大错报风险 9q;+ Al^Z
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 +hV7o!WxC
27.a general knowledge of —— 初步了解―――的情况 NFU 5+X-c
28.a more knowledge of—— 进一步了解的情况 'SvYZ0ot
29.the prior year‘s working papers 以前年度工作底稿 7L? ~;;L$
30.minutes of meeting 会议纪要 :hCp@{
31.business risks 经营风险 qL
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32.appropriateness 适当性 IGOqV>;
33.accounting estimate 会计估计
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34.management representations 管理层声明 SWPr5h
35.going concern assumption 持续经营假设 s?7g3H5#0k
36.audit plan 审计计划 Abd&p N
37.significant audit areas 重点审计领域 `=vL?w^QS
38.error 错误 SA)}---"
39.fraud舞弊 $IUT5Gia`
40.modified or additional procedures 修改或追加审计程序 WF
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41.misappropriation of assets 侵占资产 d%u|)
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42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 aXhgzI5]
44.the suspected noncompliance 涉嫌存在违法行为 (9{)4[3MAG
45.materialiy 重要性 AQQeLdTq
46.exceed the materiality level 超过重要性水平 j%#n}H
47.approach the materiality level 接近重要性水平 w=e~
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48.an acceptably low level 可接受水平 `N]!-=o
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 <Gr{h>b
50.misstatements or omissions 错报或漏报 Fp'k{
51.aggregate 总计 ?8)_,
52.subsequent events 期后事项 tTX2>8Gmr
53.adjust the financial statements 调整财务报表 -c~nmPEG6
54.perform additional audit procedures 实施追加的审计程序 q1.w8$
55.audit risk 审计风险 @s b\0 }
56.detection risk 检查风险 q 6%jCt2'
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 a=.A/;|0*
59.tolerable misstatement 可容忍错报 Y2"X;`<
60.the acceptable level of detection risk 可接受的检查风险