1.audit 审计 :w#
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2.attestation 鉴证 ch 4z{7
3.credibility 可信赖程度 Jq l#z/z
4.audit of financial statements 财务报表审计 s59v*
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5.agreed-upon procedures 执行商定程序 0J7[n*~
6.high levels of assurance 高水平保证 zn_ InxR
7.compilation 编制 245(ajxHC
8.reliability 可靠性 ,`^B!U3m
9.relevance 相关性 *,%H1)T
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10.professional skepticism 职业谨慎 S3MMyS8
11.objectivity 客观性 "k)( ,
12. professional competence 专业胜任能力 xA`Q4"[I
13.Senior/CPA-in-charge 项目经理 )V!9&
14.audit engagement letter 业务约定书 s!9.o_k
15.recurring audit 连续审计 TixHEhw
16.the client 委托人 &[3 xp
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17.change CPA 更换注册会计师 e/r
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18.the existing CPA 现任注册会计师 X<
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19.the successor CPA 后任注册会计师 n (C*LK
20.the preceding CPA前任注册会计师 Zi|MWaA.f
21.issue the audit report 出具审计报告 *
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22.expert 专家 [kt!\-
23.the board of directors 董事会 ]N*q3 y|)
24.knowledge of the entity‘ s business 了解被审计单位情况 V.XHjHT
25.assess material misstatement risks评估重大错报风险 N~;=*)_VH
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 up=4
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27.a general knowledge of —— 初步了解―――的情况 z.
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28.a more knowledge of—— 进一步了解的情况 0<>I\UN0b
29.the prior year‘s working papers 以前年度工作底稿 U8c0N<j
30.minutes of meeting 会议纪要 2Y(Phw2%
31.business risks 经营风险
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32.appropriateness 适当性 |n \HxU3
33.accounting estimate 会计估计 <?yAIhgN*
34.management representations 管理层声明 y5kqnibh@
35.going concern assumption 持续经营假设 _'ltz!~
36.audit plan 审计计划 mEa\0oPGB
37.significant audit areas 重点审计领域 kUUN2
38.error 错误 vd|PTHV_
39.fraud舞弊 >DBaKLu\
40.modified or additional procedures 修改或追加审计程序 JX7_/P
41.misappropriation of assets 侵占资产 MOP/ q4j[
42.transactions without substance 虚假交易 Lp5LRw
43.unusual pressures 异常压力 7m~+HM\
44.the suspected noncompliance 涉嫌存在违法行为 ax[-907
45.materialiy 重要性 beRpA;
46.exceed the materiality level 超过重要性水平 vDV`!JU
47.approach the materiality level 接近重要性水平 f>s3Q\+
48.an acceptably low level 可接受水平 $ii/Q:w T"
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Vk5}d[[l
50.misstatements or omissions 错报或漏报 M n`gd#
51.aggregate 总计 e4b`C>>
52.subsequent events 期后事项 4`o_r%
53.adjust the financial statements 调整财务报表 VE+Q Y9(
54.perform additional audit procedures 实施追加的审计程序 WNrgqyM
55.audit risk 审计风险 =5l7{i*`
56.detection risk 检查风险 O]DZb+O"
57.inappropriate audit opinion 不适当的审计意见 ZN~:^,PO/
58.material misstatement 重大的错报 yd$_XWp?\
59.tolerable misstatement 可容忍错报 x~j>Lvw L
60.the acceptable level of detection risk 可接受的检查风险