1.audit 审计 W9{>.E?
2.attestation 鉴证 bF88F_
3.credibility 可信赖程度 =TDK$Ek
4.audit of financial statements 财务报表审计 ]_S&8F}|
5.agreed-upon procedures 执行商定程序 ^X%{]b K
6.high levels of assurance 高水平保证 p;!'5 f
7.compilation 编制 lE+v@Kb:
8.reliability 可靠性 "YlN_U
9.relevance 相关性 1;p'2-x
10.professional skepticism 职业谨慎 7Q<xC
11.objectivity 客观性 6g*B=d(j
12. professional competence 专业胜任能力 %Dg]n4f
13.Senior/CPA-in-charge 项目经理 Q"UQv<
14.audit engagement letter 业务约定书 GM6Y`iU
15.recurring audit 连续审计 1.]Py" @:
16.the client 委托人 UW+|1Bj_:
17.change CPA 更换注册会计师 5$Yt@8;
18.the existing CPA 现任注册会计师 kfo, PrW`A
19.the successor CPA 后任注册会计师 E3#}:6m
20.the preceding CPA前任注册会计师 EPCu
21.issue the audit report 出具审计报告 @Z.s:FV[
22.expert 专家 }LNpr
23.the board of directors 董事会 fbKL31PI
24.knowledge of the entity‘ s business 了解被审计单位情况 %,rUN+vW
25.assess material misstatement risks评估重大错报风险 3QDz0ct
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 ~_P,z
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27.a general knowledge of —— 初步了解―――的情况 O2E6F^.pYw
28.a more knowledge of—— 进一步了解的情况 odPq<'V|AY
29.the prior year‘s working papers 以前年度工作底稿 DfFsCTu
30.minutes of meeting 会议纪要 sgDlT=c'
31.business risks 经营风险 dA[Z\
32.appropriateness 适当性 00'R1q4
33.accounting estimate 会计估计 d18%zY>
34.management representations 管理层声明 e2Sudd=' G
35.going concern assumption 持续经营假设 !Y3w]_x[:
36.audit plan 审计计划 Int6xoz
37.significant audit areas 重点审计领域 RsS?ibozl
38.error 错误 s@C@q(i6
39.fraud舞弊 $-m`LF@
40.modified or additional procedures 修改或追加审计程序 "Y9
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41.misappropriation of assets 侵占资产 NAjK0]SRY
42.transactions without substance 虚假交易 ~Rx[~a
43.unusual pressures 异常压力 BlQu9{=n
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 :Vc+/ZyW
46.exceed the materiality level 超过重要性水平 YLSp$d4y
47.approach the materiality level 接近重要性水平 ZYo Wz(
48.an acceptably low level 可接受水平 S,
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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 w{3
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50.misstatements or omissions 错报或漏报 c *(]pM
51.aggregate 总计 F{\MIuoy
52.subsequent events 期后事项 -E#!`~&V
53.adjust the financial statements 调整财务报表 ;2
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54.perform additional audit procedures 实施追加的审计程序 k41lw^Jh
55.audit risk 审计风险 ?<\K!dA
56.detection risk 检查风险 DQ^yqBVgQ
57.inappropriate audit opinion 不适当的审计意见 l|[cA}HtB
58.material misstatement 重大的错报 pC0l}hnUg
59.tolerable misstatement 可容忍错报 0t<]Uf
60.the acceptable level of detection risk 可接受的检查风险