1.audit 审计 6Ki!j<
2.attestation 鉴证 Kn=0AdM
3.credibility 可信赖程度 p'`?CJq8
4.audit of financial statements 财务报表审计 {E[t(Ig
5.agreed-upon procedures 执行商定程序 ,njlKkFw^Z
6.high levels of assurance 高水平保证 Y&<]:)
7.compilation 编制
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8.reliability 可靠性 hd*GDjmRQ/
9.relevance 相关性 ^H0#2hFa
10.professional skepticism 职业谨慎 B[3u,<opFU
11.objectivity 客观性 A.vf)hO
12. professional competence 专业胜任能力 "Zfm4Nx"
13.Senior/CPA-in-charge 项目经理 HLkI?mW<
14.audit engagement letter 业务约定书 u69UUkG
15.recurring audit 连续审计 %*NED zy
16.the client 委托人 |}? H$d
17.change CPA 更换注册会计师 %M3L<2
18.the existing CPA 现任注册会计师 ;}Ei #T,D
19.the successor CPA 后任注册会计师 a&2UDl% K
20.the preceding CPA前任注册会计师 k Nvb>v
21.issue the audit report 出具审计报告 h,?%,GI
22.expert 专家 uPq@6,+
23.the board of directors 董事会 8@[S,[
24.knowledge of the entity‘ s business 了解被审计单位情况 _7z]zy@PC5
25.assess material misstatement risks评估重大错报风险 d_,Ql708f
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 fK
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27.a general knowledge of —— 初步了解―――的情况 "F =NDF
28.a more knowledge of—— 进一步了解的情况 +[R^ ?~VK
29.the prior year‘s working papers 以前年度工作底稿 riL|B3
30.minutes of meeting 会议纪要 NB4Q,iq$
31.business risks 经营风险 @j!(at4B
32.appropriateness 适当性
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33.accounting estimate 会计估计 OwT _W)$
34.management representations 管理层声明 F$-f j "jC
35.going concern assumption 持续经营假设 "
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36.audit plan 审计计划 Q*Y-@lZ
37.significant audit areas 重点审计领域 =w* 8
38.error 错误 HC=ZcK'W
39.fraud舞弊 ?YMBZ
40.modified or additional procedures 修改或追加审计程序 b}DC|?~M
41.misappropriation of assets 侵占资产 ,]@K,|pC)
42.transactions without substance 虚假交易 }SC&6
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43.unusual pressures 异常压力 YKz#,
44.the suspected noncompliance 涉嫌存在违法行为 .*f6n|
45.materialiy 重要性 >|z:CX$]
46.exceed the materiality level 超过重要性水平 n"`V|
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47.approach the materiality level 接近重要性水平 +HPcvu?1
48.an acceptably low level 可接受水平 q1q9W@H
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 ol41%q*
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 oNIYO
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52.subsequent events 期后事项 8Ji`wnkXe
53.adjust the financial statements 调整财务报表 (uDAdE5
54.perform additional audit procedures 实施追加的审计程序 (3K3)0fy
55.audit risk 审计风险 z{|0W!nHJ
56.detection risk 检查风险 cxQAp
57.inappropriate audit opinion 不适当的审计意见 ]tXIe?>9
58.material misstatement 重大的错报 Vz$
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59.tolerable misstatement 可容忍错报 M(nzJ
60.the acceptable level of detection risk 可接受的检查风险