1.audit 审计 h72CGA|
2.attestation 鉴证 ~E!kx
3.credibility 可信赖程度 t,IOq[Vtk
4.audit of financial statements 财务报表审计 ]5Dh<QY&.
5.agreed-upon procedures 执行商定程序 Iy&,1CI"]
6.high levels of assurance 高水平保证 v^vi *c
7.compilation 编制 \4^rb?B
8.reliability 可靠性 #sDb611}#
9.relevance 相关性 S!+>{Jy
Q
10.professional skepticism 职业谨慎 `48Ql
11.objectivity 客观性 14jN0\
12. professional competence 专业胜任能力 -
l^3>!MAM
13.Senior/CPA-in-charge 项目经理 'tvuw\hhL
14.audit engagement letter 业务约定书 'W yWO^Bdk
15.recurring audit 连续审计 .T3 m%n
16.the client 委托人 0;=-x"
17.change CPA 更换注册会计师 \"Y,1in#
18.the existing CPA 现任注册会计师 ,&qC
R
sw
19.the successor CPA 后任注册会计师
o?m/
20.the preceding CPA前任注册会计师 Y#tur`
N
21.issue the audit report 出具审计报告 7(N+'8
22.expert 专家
[/%N2mj
23.the board of directors 董事会 :GO"bsjL
24.knowledge of the entity‘ s business 了解被审计单位情况 _B&Lyg!J
25.assess material misstatement risks评估重大错报风险 $LFL4Q
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 TlRc8r|
27.a general knowledge of —— 初步了解―――的情况 7.6L1srV
28.a more knowledge of—— 进一步了解的情况 e,MsF4'
29.the prior year‘s working papers 以前年度工作底稿 a6^_iSk
30.minutes of meeting 会议纪要 n P]!{J]
31.business risks 经营风险 c38XM]Jeq
32.appropriateness 适当性 #/f~LTE
33.accounting estimate 会计估计 #j=yQrJ
34.management representations 管理层声明 sA77*T
35.going concern assumption 持续经营假设 l-l7jq]R
36.audit plan 审计计划 8.Y|I5l7G
37.significant audit areas 重点审计领域 yxo=eSOM
38.error 错误
mPk'a
39.fraud舞弊 AyOibnoZ2E
40.modified or additional procedures 修改或追加审计程序 $2L6:&.P,
41.misappropriation of assets 侵占资产 Z>Mv$F"p:
42.transactions without substance 虚假交易 9;?u%
43.unusual pressures 异常压力 c$%*p
(zY
44.the suspected noncompliance 涉嫌存在违法行为 n=vDEX:'
45.materialiy 重要性 }$4z$&
46.exceed the materiality level 超过重要性水平 S!.sc
47.approach the materiality level 接近重要性水平 !W9:)5^X
48.an acceptably low level 可接受水平 z+yIP ?s}(
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 .
yg#
50.misstatements or omissions 错报或漏报 !NkCki"W
51.aggregate 总计 $?G@ijk,
52.subsequent events 期后事项 ng"=vmu
53.adjust the financial statements 调整财务报表 rUj\F9*5#
54.perform additional audit procedures 实施追加的审计程序 q1( [mHZ
55.audit risk 审计风险 q`b6if"
56.detection risk 检查风险 HdJ g
57.inappropriate audit opinion 不适当的审计意见 U5OX.0
58.material misstatement 重大的错报 N}K
[Q=
59.tolerable misstatement 可容忍错报 U`mX
f#D
60.the acceptable level of detection risk 可接受的检查风险