1.audit 审计 7
,V_5M;t
2.attestation 鉴证 &-JIXVd*R
3.credibility 可信赖程度 ,dw\y/dn
4.audit of financial statements 财务报表审计 51H6
W/$
5.agreed-upon procedures 执行商定程序 : yq2
XE%r
6.high levels of assurance 高水平保证 Wg,@S*x(
7.compilation 编制 3>73s}3
8.reliability 可靠性 a?PH`5O
9.relevance 相关性 PMW@xk^<Y
10.professional skepticism 职业谨慎 E|SmvIV-
11.objectivity 客观性 p9mGiK4!
12. professional competence 专业胜任能力 w'VuC82SZ
13.Senior/CPA-in-charge 项目经理 4xg1[Z%:
14.audit engagement letter 业务约定书 B,%KvL&xMX
15.recurring audit 连续审计 jO|`aUYTf
16.the client 委托人 4mEJu
17.change CPA 更换注册会计师 4;gw&sFF
18.the existing CPA 现任注册会计师 1/qD5 *`Y
19.the successor CPA 后任注册会计师 PYY<
20.the preceding CPA前任注册会计师 kM=&Tfpj
21.issue the audit report 出具审计报告 !dcvG9JZ
22.expert 专家 `w8cV?
23.the board of directors 董事会 \Cin%S.C
24.knowledge of the entity‘ s business 了解被审计单位情况 @\xEK5 SG
25.assess material misstatement risks评估重大错报风险 ;:ZD<'+N
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 g}K/ba'
27.a general knowledge of —— 初步了解―――的情况 X*d!A
>s
28.a more knowledge of—— 进一步了解的情况 fQg^^ZXe"
29.the prior year‘s working papers 以前年度工作底稿 -eS r
30.minutes of meeting 会议纪要 X}C8!LA
31.business risks 经营风险 S1'?"zAmd
32.appropriateness 适当性 7^UY%t
33.accounting estimate 会计估计 ~|ZAS]
34.management representations 管理层声明 px+]/P<dX
35.going concern assumption 持续经营假设 },G
rg~l
36.audit plan 审计计划 AeN:wOm
37.significant audit areas 重点审计领域 zcH"Kh&
38.error 错误 0b8=94a{>
39.fraud舞弊 Uspv^O9_
40.modified or additional procedures 修改或追加审计程序 ]VtP7Y
41.misappropriation of assets 侵占资产 >TawJ"q-6R
42.transactions without substance 虚假交易 u(?U[pe[
43.unusual pressures 异常压力 C#1'kQO
44.the suspected noncompliance 涉嫌存在违法行为 DW :\6k
45.materialiy 重要性
vk( I7
46.exceed the materiality level 超过重要性水平 ^n
Oh8L;
47.approach the materiality level 接近重要性水平 O*,O]Q
48.an acceptably low level 可接受水平 US-f<Wq
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 +>[zn
50.misstatements or omissions 错报或漏报 vS3Y9|-:
51.aggregate 总计 {Dy,|}7s
52.subsequent events 期后事项 ;:J"- p
53.adjust the financial statements 调整财务报表 oY,{9H37b
54.perform additional audit procedures 实施追加的审计程序 t
U~q4$qqE
55.audit risk 审计风险 &G\C[L
56.detection risk 检查风险 @ptrF
pSL
57.inappropriate audit opinion 不适当的审计意见 _,UYbD\[J}
58.material misstatement 重大的错报 ~HT
:BO$
59.tolerable misstatement 可容忍错报 'xaEG,P
60.the acceptable level of detection risk 可接受的检查风险