1.audit 审计 m[]pIXc(
2.attestation 鉴证
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3.credibility 可信赖程度 2{#*z%|z
4.audit of financial statements 财务报表审计 x&8fmUS:@;
5.agreed-upon procedures 执行商定程序 @^#y23R U
6.high levels of assurance 高水平保证 <)y'Ot0 y
7.compilation 编制
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8.reliability 可靠性 Y~gpi L3u
9.relevance 相关性 =ww8,z4X
10.professional skepticism 职业谨慎 H~@aT7
11.objectivity 客观性 F1gDeLmJ
12. professional competence 专业胜任能力 < _c84,[V
13.Senior/CPA-in-charge 项目经理 @q[-,EA9
14.audit engagement letter 业务约定书 l
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15.recurring audit 连续审计 g)xzy^2e
16.the client 委托人 %|r@q
17.change CPA 更换注册会计师 *s;$`8fM<
18.the existing CPA 现任注册会计师 _/P"ulNb
19.the successor CPA 后任注册会计师 hW
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20.the preceding CPA前任注册会计师 p;X[_h
21.issue the audit report 出具审计报告 ;k(|ynXv
22.expert 专家 OjyS
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23.the board of directors 董事会 29x
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24.knowledge of the entity‘ s business 了解被审计单位情况 32YE%
25.assess material misstatement risks评估重大错报风险 q>!T*BQ
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |oPqX %?
27.a general knowledge of —— 初步了解―――的情况 ,Ad\!
28.a more knowledge of—— 进一步了解的情况 W >;AMun
29.the prior year‘s working papers 以前年度工作底稿 )<IbQH|_
30.minutes of meeting 会议纪要 =@w};e#D
31.business risks 经营风险 &!KJrQ
32.appropriateness 适当性 B~yD4^
33.accounting estimate 会计估计 UU$ +DL
34.management representations 管理层声明 [Z~>7ayF+)
35.going concern assumption 持续经营假设 //K]zu
36.audit plan 审计计划 75I*&Wl
37.significant audit areas 重点审计领域 f5mk\^
38.error 错误 KDg!Y(m{
39.fraud舞弊 o NJ/AT
40.modified or additional procedures 修改或追加审计程序 nPvR
41.misappropriation of assets 侵占资产 L
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42.transactions without substance 虚假交易 Ho\K
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43.unusual pressures 异常压力 C@hnT<e
44.the suspected noncompliance 涉嫌存在违法行为 q'",70"\
45.materialiy 重要性 d=N5cCqq
46.exceed the materiality level 超过重要性水平 kX
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47.approach the materiality level 接近重要性水平 @fbvu_-].
48.an acceptably low level 可接受水平 nb(#;3DQ
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 zSDiJ$Xk
50.misstatements or omissions 错报或漏报 h,
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51.aggregate 总计 &'T7 ~M:
52.subsequent events 期后事项 j%~UU0(J
53.adjust the financial statements 调整财务报表 /DZKz"N
54.perform additional audit procedures 实施追加的审计程序 V@e0VV3yx%
55.audit risk 审计风险
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56.detection risk 检查风险 :m@(S6T m
57.inappropriate audit opinion 不适当的审计意见 D#^v=U
58.material misstatement 重大的错报 } [D[ZLv
59.tolerable misstatement 可容忍错报 `'+[Y;s_
60.the acceptable level of detection risk 可接受的检查风险