1.audit 审计
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2.attestation 鉴证 hhRaJ
3.credibility 可信赖程度 evl-V>
4.audit of financial statements 财务报表审计 E1>/R
5.agreed-upon procedures 执行商定程序 6*1$8G`$8,
6.high levels of assurance 高水平保证 w! q&
7.compilation 编制 heD,&OX
8.reliability 可靠性 a5`eyL[f
9.relevance 相关性 nbvkP
10.professional skepticism 职业谨慎 p4/$EPt)lY
11.objectivity 客观性 .?#uxd~>
12. professional competence 专业胜任能力 >mIg@knE
13.Senior/CPA-in-charge 项目经理 H)J
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14.audit engagement letter 业务约定书 L{ ^4DznI
15.recurring audit 连续审计 xDrV5bg
16.the client 委托人 5A_4\YpDR
17.change CPA 更换注册会计师 lQt% Qx
18.the existing CPA 现任注册会计师 V;9 }7mw
19.the successor CPA 后任注册会计师 ged,>
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 /! ^P)yU,
22.expert 专家 "xwM+ AC
23.the board of directors 董事会 ,@Z_{,b
24.knowledge of the entity‘ s business 了解被审计单位情况 oK-!(1A-
25.assess material misstatement risks评估重大错报风险 U|fTb0fB
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 {},;-%xE
27.a general knowledge of —— 初步了解―――的情况 Da,&+fZI!
28.a more knowledge of—— 进一步了解的情况 >,g5Hkmqr
29.the prior year‘s working papers 以前年度工作底稿 3;BvnD7
30.minutes of meeting 会议纪要 lpEDPvD_Vm
31.business risks 经营风险 B3L4F"
32.appropriateness 适当性 V;[p438o
33.accounting estimate 会计估计 }bfn_ G
34.management representations 管理层声明 $U'3MEEw
35.going concern assumption 持续经营假设 y1(P<7:t?
36.audit plan 审计计划 8Uj:
37.significant audit areas 重点审计领域 <%,'$^'DS
38.error 错误 lYQtv=q
39.fraud舞弊 5
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40.modified or additional procedures 修改或追加审计程序 )}|
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41.misappropriation of assets 侵占资产 41;)-(1
42.transactions without substance 虚假交易 .98.G4J>
43.unusual pressures 异常压力 Wu{&;$
44.the suspected noncompliance 涉嫌存在违法行为 QAaF@Do
45.materialiy 重要性 Dsb(CoWw
46.exceed the materiality level 超过重要性水平 Gc5VQ^]
47.approach the materiality level 接近重要性水平 T7GQ^WnA
48.an acceptably low level 可接受水平 Oc-u=K,B
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 iB{xvyR
50.misstatements or omissions 错报或漏报 i]M"Cu*
51.aggregate 总计 tP]q4i
52.subsequent events 期后事项 +2O=s<fp
53.adjust the financial statements 调整财务报表 ta! V=U
54.perform additional audit procedures 实施追加的审计程序 ^uBwj}6
55.audit risk 审计风险 .;%q/hP
56.detection risk 检查风险 9qeZb%r&
57.inappropriate audit opinion 不适当的审计意见 4hNwKe"Ki
58.material misstatement 重大的错报 ] piM
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59.tolerable misstatement 可容忍错报 9[f%;WaS
60.the acceptable level of detection risk 可接受的检查风险