1.audit 审计 V$?@
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2.attestation 鉴证 14DHU
3.credibility 可信赖程度 m8ApiGG
4.audit of financial statements 财务报表审计 gJFx#s0?6.
5.agreed-upon procedures 执行商定程序 |O';$a1S
6.high levels of assurance 高水平保证 kfW"vI+d
7.compilation 编制 Ip_deP@
8.reliability 可靠性 d8C44q+ds
9.relevance 相关性 WeiDg,]e$b
10.professional skepticism 职业谨慎 <
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11.objectivity 客观性 FL|\D
12. professional competence 专业胜任能力 `k;MGs)&
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 S*3*Q l*
15.recurring audit 连续审计 QWQJSz5
16.the client 委托人 - _?U/k(Hi
17.change CPA 更换注册会计师 $*')Sma
18.the existing CPA 现任注册会计师 CqVeR';2
19.the successor CPA 后任注册会计师 %
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20.the preceding CPA前任注册会计师 oniVC',
21.issue the audit report 出具审计报告 b4?]/Uy+/
22.expert 专家 4`[2Te>
23.the board of directors 董事会 fMm.V=/+
24.knowledge of the entity‘ s business 了解被审计单位情况 <y2HzBC
25.assess material misstatement risks评估重大错报风险 xg;I::hE7X
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 ZJf:a}=h
27.a general knowledge of —— 初步了解―――的情况 , G2(l
28.a more knowledge of—— 进一步了解的情况 n@te.,?A"
29.the prior year‘s working papers 以前年度工作底稿 4K(oOxc9.
30.minutes of meeting 会议纪要 DD fw&
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31.business risks 经营风险 1=L5=uz1d:
32.appropriateness 适当性 Dbg,|UH
33.accounting estimate 会计估计 \=&F\EV
34.management representations 管理层声明 ]tx/t^&/\u
35.going concern assumption 持续经营假设 5<$8.a#
36.audit plan 审计计划 =@ d/SZ|(E
37.significant audit areas 重点审计领域 +(U;+6 b
38.error 错误 XVfw0-O
39.fraud舞弊 K6EG"Vv
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40.modified or additional procedures 修改或追加审计程序 Z{}+7P
41.misappropriation of assets 侵占资产 b!4Z~d0=
42.transactions without substance 虚假交易 PJF1+I.%c#
43.unusual pressures 异常压力 /e;E+
44.the suspected noncompliance 涉嫌存在违法行为 3C
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45.materialiy 重要性 snicVzvA
46.exceed the materiality level 超过重要性水平 z]/!4+
47.approach the materiality level 接近重要性水平 +mRc8 G
48.an acceptably low level 可接受水平 nKnQ
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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 s H(io
50.misstatements or omissions 错报或漏报 hX)PdRk#
51.aggregate 总计 ],-(YPiAD
52.subsequent events 期后事项 i4}+n^oSYo
53.adjust the financial statements 调整财务报表 I~F]e|Ehqr
54.perform additional audit procedures 实施追加的审计程序 S;^'Ek"Z.
55.audit risk 审计风险 p#0L@!,
56.detection risk 检查风险 cd._q2
57.inappropriate audit opinion 不适当的审计意见 z'01V8e
58.material misstatement 重大的错报 U1;&G
59.tolerable misstatement 可容忍错报 m*'hHt
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60.the acceptable level of detection risk 可接受的检查风险