1.audit 审计 x!\FB.h4!(
2.attestation 鉴证 J?/.|Y]e
3.credibility 可信赖程度 D&1*,`
4.audit of financial statements 财务报表审计 B<.XowT'
5.agreed-upon procedures 执行商定程序 7%rSo^t,L
6.high levels of assurance 高水平保证 f.f5f%lO~
7.compilation 编制 jO'+r'2B9
8.reliability 可靠性 iUuG}rqj
9.relevance 相关性 npcB+6
10.professional skepticism 职业谨慎 ]TTX<R
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11.objectivity 客观性 ">b~k;M?
12. professional competence 专业胜任能力 {0(:7IY,
13.Senior/CPA-in-charge 项目经理 ~50b $];y
14.audit engagement letter 业务约定书 e|w H5(V
15.recurring audit 连续审计 5+U2@XV
16.the client 委托人 Y-(),k_Q:
17.change CPA 更换注册会计师 ucm 3'j
18.the existing CPA 现任注册会计师 V\axOz!
19.the successor CPA 后任注册会计师 8J|pj4ce
20.the preceding CPA前任注册会计师 e@k`C{{C]o
21.issue the audit report 出具审计报告 y w"Tw
22.expert 专家 n^QOGT.s6`
23.the board of directors 董事会 gv=mz,
z
24.knowledge of the entity‘ s business 了解被审计单位情况 `Pj7O/!)#!
25.assess material misstatement risks评估重大错报风险 Y.$InQ gL
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 ,#^<0u+zrF
27.a general knowledge of —— 初步了解―――的情况 W":is"
28.a more knowledge of—— 进一步了解的情况 U^_'e_)
29.the prior year‘s working papers 以前年度工作底稿 p'afCX@J
30.minutes of meeting 会议纪要 (]'Q!MjGa
31.business risks 经营风险 j7;v'eA`;7
32.appropriateness 适当性 MFHPh8P
33.accounting estimate 会计估计 \ iL&Aq}BO
34.management representations 管理层声明 K
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35.going concern assumption 持续经营假设 y<YVb@ O.
36.audit plan 审计计划 HgG-r&r!2
37.significant audit areas 重点审计领域 i<D}"h|
38.error 错误 2A3;#v
39.fraud舞弊 o l 67x
40.modified or additional procedures 修改或追加审计程序 V43pZ]YZ>
41.misappropriation of assets 侵占资产 )c@I |L
42.transactions without substance 虚假交易 f~Dl;f~H_;
43.unusual pressures 异常压力 ]pLQ;7f7D
44.the suspected noncompliance 涉嫌存在违法行为 Z< a6U 3
45.materialiy 重要性 9IL#\:d1
46.exceed the materiality level 超过重要性水平 dfB#+wh
47.approach the materiality level 接近重要性水平 RVN"lDGA
48.an acceptably low level 可接受水平 fFXG;Q8&
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 )>LQ{ X.
50.misstatements or omissions 错报或漏报 db "FC3/H
51.aggregate 总计 3j.Ft*
SV
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 SdUtAC2
54.perform additional audit procedures 实施追加的审计程序 k4_Fn61J/
55.audit risk 审计风险 ,hK0F3?H>
56.detection risk 检查风险 b2
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57.inappropriate audit opinion 不适当的审计意见 OVO0Emv
58.material misstatement 重大的错报 =
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59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
