1.audit 审计 ly#jl5wmT
2.attestation 鉴证 R PdFLC/
3.credibility 可信赖程度 e}+Zj'5
4.audit of financial statements 财务报表审计 Wv||9[Rd
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 Eh*(N(`
7.compilation 编制 !Ahxi);a
8.reliability 可靠性 %j@@J\G!
9.relevance 相关性 r{KQ3j9O
10.professional skepticism 职业谨慎 <$u\PJF7_^
11.objectivity 客观性 bXSAZWf
12. professional competence 专业胜任能力 ( 8X^pL
13.Senior/CPA-in-charge 项目经理 Xe&p.v
14.audit engagement letter 业务约定书 i5aY{3!
15.recurring audit 连续审计 Zs4NN2~
16.the client 委托人 g`C\pdX"B
17.change CPA 更换注册会计师 6qSsr]
18.the existing CPA 现任注册会计师 c \;_jg
19.the successor CPA 后任注册会计师 wYr*('uT
20.the preceding CPA前任注册会计师 qw
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21.issue the audit report 出具审计报告
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22.expert 专家 Zo,066'+[.
23.the board of directors 董事会 Y?$
24.knowledge of the entity‘ s business 了解被审计单位情况 &
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25.assess material misstatement risks评估重大错报风险 0xY</S
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 {[3xi`0-
27.a general knowledge of —— 初步了解―――的情况 ,m8mh)K?0>
28.a more knowledge of—— 进一步了解的情况 m%=*3gH]&
29.the prior year‘s working papers 以前年度工作底稿 _u]%K-_
30.minutes of meeting 会议纪要 Q'Tg0,,S
31.business risks 经营风险 ?:h*
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32.appropriateness 适当性 ]tzF
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33.accounting estimate 会计估计 pD('6C;
34.management representations 管理层声明 *`8JJs0g
35.going concern assumption 持续经营假设 FA+"t^q
36.audit plan 审计计划 [X91nUz#
37.significant audit areas 重点审计领域 \!xCmQ
38.error 错误 6bPl(.(3
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 "8"aYD_
41.misappropriation of assets 侵占资产 80ox$U
42.transactions without substance 虚假交易 rzs-c ?
43.unusual pressures 异常压力 &B]1 VZUp
44.the suspected noncompliance 涉嫌存在违法行为 +w-J;GLSy
45.materialiy 重要性 i\O^s ]
46.exceed the materiality level 超过重要性水平 h-kmZ<p|^
47.approach the materiality level 接近重要性水平 C T\@>!'f
48.an acceptably low level 可接受水平 w {"1V7|
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 (k8}9[3G
50.misstatements or omissions 错报或漏报 X`1R&K;z^
51.aggregate 总计 }=}wLm#&1
52.subsequent events 期后事项 T];dFv-GT
53.adjust the financial statements 调整财务报表 j8nkNE]&
54.perform additional audit procedures 实施追加的审计程序 BNj_f
55.audit risk 审计风险 NJ]3qH
56.detection risk 检查风险 Bhv$
57.inappropriate audit opinion 不适当的审计意见 x
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58.material misstatement 重大的错报 v`{N0 R
59.tolerable misstatement 可容忍错报 #wo
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60.the acceptable level of detection risk 可接受的检查风险