1.audit 审计 AWP"b?
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2.attestation 鉴证 =R #Qx,
3.credibility 可信赖程度 zUKmx y@
4.audit of financial statements 财务报表审计 1+9W+$=h2
5.agreed-upon procedures 执行商定程序 fb{``,nO
6.high levels of assurance 高水平保证 y^%
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7.compilation 编制 X:6c}p%,!
8.reliability 可靠性 Q^
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9.relevance 相关性 >sWp?
10.professional skepticism 职业谨慎 &;+-?k|
11.objectivity 客观性 LL2=& VK
12. professional competence 专业胜任能力 -amBB7g
13.Senior/CPA-in-charge 项目经理 GH+r?2<
14.audit engagement letter 业务约定书 LG<J;&41~S
15.recurring audit 连续审计 5[A@gw0u
16.the client 委托人 kL
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17.change CPA 更换注册会计师 '7+4`
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18.the existing CPA 现任注册会计师 }
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19.the successor CPA 后任注册会计师 5qr'.m
20.the preceding CPA前任注册会计师 S<4c
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21.issue the audit report 出具审计报告 MrDc$p W G
22.expert 专家 :a$\/E =
23.the board of directors 董事会 l y(>8F
24.knowledge of the entity‘ s business 了解被审计单位情况 "tB;^jhRs
25.assess material misstatement risks评估重大错报风险 kdl:Wt*4o
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 hS)'a^FV
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 MhR:c7,
29.the prior year‘s working papers 以前年度工作底稿 f ` R/
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30.minutes of meeting 会议纪要 ;j^H)."A\
31.business risks 经营风险 t0IEaj75c
32.appropriateness 适当性 #)C[5?{SNq
33.accounting estimate 会计估计 *q()f\
34.management representations 管理层声明 *g6n
35.going concern assumption 持续经营假设 ](&{:>RNJ
36.audit plan 审计计划 :.$3vaZ@
37.significant audit areas 重点审计领域 !4^C #{$
38.error 错误 M7@2^G]p
39.fraud舞弊 ^R# E:3e
40.modified or additional procedures 修改或追加审计程序 !"\80LP
41.misappropriation of assets 侵占资产 ~},=OF-b
42.transactions without substance 虚假交易 mT.u0KUIy
43.unusual pressures 异常压力 ApAO/q
44.the suspected noncompliance 涉嫌存在违法行为 Zg'Q>.:
45.materialiy 重要性 8$0rR55
46.exceed the materiality level 超过重要性水平 ;i<|9{;
47.approach the materiality level 接近重要性水平 n
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48.an acceptably low level 可接受水平 &o,<ijJ:^m
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 wS%Q<uK
50.misstatements or omissions 错报或漏报 X4 A<[&F/
51.aggregate 总计 ,M^ P!
52.subsequent events 期后事项 Mz~M3$$9n
53.adjust the financial statements 调整财务报表 #6+@M
54.perform additional audit procedures 实施追加的审计程序 Q0&H#xgt
55.audit risk 审计风险 hM{{\yZS
56.detection risk 检查风险 bT^I"
57.inappropriate audit opinion 不适当的审计意见 g7OqX \
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 ?XA2&
60.the acceptable level of detection risk 可接受的检查风险