1.audit 审计 3i(k6)H$4
2.attestation 鉴证 tL+
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3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 f
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5.agreed-upon procedures 执行商定程序 z K8#gif@
6.high levels of assurance 高水平保证 H>XbqIkL@
7.compilation 编制 YLd
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8.reliability 可靠性 6sy%KO*A
9.relevance 相关性 _ga
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10.professional skepticism 职业谨慎 TiBE9
11.objectivity 客观性 *Kzs(O
12. professional competence 专业胜任能力 0h shHv-
13.Senior/CPA-in-charge 项目经理 TjI NxP-O
14.audit engagement letter 业务约定书 SA>;]6)`(
15.recurring audit 连续审计 !P Gow
16.the client 委托人 0acY@_
17.change CPA 更换注册会计师 ($
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18.the existing CPA 现任注册会计师 L)nVNY@Mc
19.the successor CPA 后任注册会计师 _z4rx
20.the preceding CPA前任注册会计师 J|FyY)_
21.issue the audit report 出具审计报告 x}x@_w
22.expert 专家 =cC]8Pz?
23.the board of directors 董事会 ^}1RDdQ"U
24.knowledge of the entity‘ s business 了解被审计单位情况 <M'IRf/D
25.assess material misstatement risks评估重大错报风险 gy =`c MS@
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 .;KupQ;*
27.a general knowledge of —— 初步了解―――的情况 qk,cp},2K
28.a more knowledge of—— 进一步了解的情况 ,O~2
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29.the prior year‘s working papers 以前年度工作底稿 A[ iPs9
30.minutes of meeting 会议纪要 _SP
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31.business risks 经营风险
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32.appropriateness 适当性 pV("NJj!
33.accounting estimate 会计估计 :
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34.management representations 管理层声明 ,;d9uG2
35.going concern assumption 持续经营假设 [d&Faa[`
36.audit plan 审计计划 >Au<y,Tw
37.significant audit areas 重点审计领域 j=AJs<
38.error 错误 ?^ErrlI_
39.fraud舞弊 \7j)^
40.modified or additional procedures 修改或追加审计程序 _5
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41.misappropriation of assets 侵占资产 PRz oLzr
42.transactions without substance 虚假交易 b<( W}$x
43.unusual pressures 异常压力 /3TorB~Y
44.the suspected noncompliance 涉嫌存在违法行为 H0(zE*c~
45.materialiy 重要性 -KNJCcBJ
46.exceed the materiality level 超过重要性水平 tJu<#hX
47.approach the materiality level 接近重要性水平 P~qVr#eU
48.an acceptably low level 可接受水平 |Gf{ }
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 8_,ZJ9l;
50.misstatements or omissions 错报或漏报 ^r& {V"l]
51.aggregate 总计 G2^DukK.
52.subsequent events 期后事项 .-|O "H$
53.adjust the financial statements 调整财务报表 (;j7{(
54.perform additional audit procedures 实施追加的审计程序 \fKE~61
55.audit risk 审计风险 h@DJ/&;u@
56.detection risk 检查风险 "|G,P-5G"
57.inappropriate audit opinion 不适当的审计意见 XGoy#h
58.material misstatement 重大的错报 eLYFd,?9
59.tolerable misstatement 可容忍错报 >gSerDH8\
60.the acceptable level of detection risk 可接受的检查风险