1.audit 审计 ~Uwr68
9N
2.attestation 鉴证 @gu77^='
3.credibility 可信赖程度 :#Ex3H7
4.audit of financial statements 财务报表审计 @kCD.
5.agreed-upon procedures 执行商定程序 0^)8*O9$
6.high levels of assurance 高水平保证 +s*l#'Q
7.compilation 编制 ()3x%3
8.reliability 可靠性 O0=,&=i
9.relevance 相关性 \^;|S
10.professional skepticism 职业谨慎 QBPvGnb
11.objectivity 客观性 DO1N`7@o
12. professional competence 专业胜任能力 {g:/BFLr#
13.Senior/CPA-in-charge 项目经理 \/x)BE,
14.audit engagement letter 业务约定书 QU,TAO
15.recurring audit 连续审计 p0y0T|H^
16.the client 委托人 JQbMw>Y
17.change CPA 更换注册会计师 wk@(CKQzI,
18.the existing CPA 现任注册会计师 "[".3V
19.the successor CPA 后任注册会计师 xj00eL
20.the preceding CPA前任注册会计师 {Y@-*pL]
21.issue the audit report 出具审计报告 :)+@qxTy
22.expert 专家 wE8a4.
23.the board of directors 董事会 2XecP'+m
24.knowledge of the entity‘ s business 了解被审计单位情况 z7.C\l
25.assess material misstatement risks评估重大错报风险 Q
2SSJ
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 wTMHoU*>
27.a general knowledge of —— 初步了解―――的情况 13>3R+o
28.a more knowledge of—— 进一步了解的情况 [ilv/V<
29.the prior year‘s working papers 以前年度工作底稿 abJ@>7V
30.minutes of meeting 会议纪要 qqom$H<
31.business risks 经营风险 x4HMT/@AG2
32.appropriateness 适当性 hOrk^iYN=
33.accounting estimate 会计估计 G4iLCcjY
34.management representations 管理层声明 thm3JfQt
35.going concern assumption 持续经营假设 }96/:
;:k
36.audit plan 审计计划 YL&b9e4
37.significant audit areas 重点审计领域 XB!`*vZ/<
38.error 错误 =
"hY{RUa
39.fraud舞弊 {,-5k.P[
40.modified or additional procedures 修改或追加审计程序 ?C>VB+X}y
41.misappropriation of assets 侵占资产 sKG~<8M}
42.transactions without substance 虚假交易 X?}GPA4 W
43.unusual pressures 异常压力 /YugQ.>| l
44.the suspected noncompliance 涉嫌存在违法行为 (h@yA8>n
45.materialiy 重要性 W|-N>,G
46.exceed the materiality level 超过重要性水平 d;jJe0pH
47.approach the materiality level 接近重要性水平 XpAq=p0;
48.an acceptably low level 可接受水平 D -+)M8bt
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 D'sboOY
50.misstatements or omissions 错报或漏报 E_gDwWot
51.aggregate 总计 _]~
ht H
52.subsequent events 期后事项 { d2f)ra.
53.adjust the financial statements 调整财务报表 neY=:9
54.perform additional audit procedures 实施追加的审计程序 s*~jvL
55.audit risk 审计风险 <}Wy;!L
56.detection risk 检查风险 'B<qG<>
57.inappropriate audit opinion 不适当的审计意见 nXeK,C
58.material misstatement 重大的错报 }$k`[ivBx(
59.tolerable misstatement 可容忍错报 6quWO2x
60.the acceptable level of detection risk 可接受的检查风险