1.audit 审计 _dJ(h6%3
2.attestation 鉴证 q`VL i
3.credibility 可信赖程度 c2y,zq|H
4.audit of financial statements 财务报表审计 Ax;=Zh<DAv
5.agreed-upon procedures 执行商定程序 l~6K}g?
6.high levels of assurance 高水平保证 )th[fUC(
7.compilation 编制 )S
caT1I
8.reliability 可靠性 CIjc5^Y2
9.relevance 相关性 7l D-|yx
10.professional skepticism 职业谨慎 '+`[)w
11.objectivity 客观性 V)j[`,M :
12. professional competence 专业胜任能力 H$KO[mW}
13.Senior/CPA-in-charge 项目经理 k, HC"?K
14.audit engagement letter 业务约定书 q` q;og
`
15.recurring audit 连续审计 pk :P;\
16.the client 委托人 m Qj=-\ p
17.change CPA 更换注册会计师
lN,?N{6s
18.the existing CPA 现任注册会计师 yD7BZI
xW
19.the successor CPA 后任注册会计师 5E& #Kh(I
20.the preceding CPA前任注册会计师 .T|
}rB<c
21.issue the audit report 出具审计报告 ^7-zwl(>?N
22.expert 专家 ;mkkaW,D*
23.the board of directors 董事会 ,o&
C"sb
24.knowledge of the entity‘ s business 了解被审计单位情况 CD$#}Id
25.assess material misstatement risks评估重大错报风险 *doNPp)m
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 5*AXL .2ih
27.a general knowledge of —— 初步了解―――的情况 @^P^- B
28.a more knowledge of—— 进一步了解的情况 OT9]{|7
29.the prior year‘s working papers 以前年度工作底稿 xN 1P#
30.minutes of meeting 会议纪要 K3T.l#d'L
31.business risks 经营风险
=<HDek
32.appropriateness 适当性 . ZpOYhk
33.accounting estimate 会计估计 rbZbj#
34.management representations 管理层声明 /wV|;D^ )
35.going concern assumption 持续经营假设 W
Yw#mSp
36.audit plan 审计计划 \|]mClj#
37.significant audit areas 重点审计领域 #BC"bY
38.error 错误 [#PE'i4
39.fraud舞弊 }LzBo \
40.modified or additional procedures 修改或追加审计程序 kZ40a\9
Ye
41.misappropriation of assets 侵占资产 XKoY!Y\
42.transactions without substance 虚假交易 A,}M ^$@
43.unusual pressures 异常压力 *'%V}R[>
44.the suspected noncompliance 涉嫌存在违法行为 3k
Ci5C
45.materialiy 重要性 h>-P /
46.exceed the materiality level 超过重要性水平 qJhsMo2IH
47.approach the materiality level 接近重要性水平 UUah5$Iy
48.an acceptably low level 可接受水平 !"rPSGK*
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 !+l' <*8V
50.misstatements or omissions 错报或漏报 D|]BFu)F
51.aggregate 总计 |>.Q U3
52.subsequent events 期后事项 al2t\Iq90
53.adjust the financial statements 调整财务报表 bSB%hFp=Cp
54.perform additional audit procedures 实施追加的审计程序 (WM3(US|
55.audit risk 审计风险 G t w>R
56.detection risk 检查风险 t]/eCsR
57.inappropriate audit opinion 不适当的审计意见 y0zMK4b
58.material misstatement 重大的错报 d2rs
+-
59.tolerable misstatement 可容忍错报 :|S zD4Ag
60.the acceptable level of detection risk 可接受的检查风险
