1.audit 审计 9,a,A6xry
2.attestation 鉴证 LyPBFo[?
3.credibility 可信赖程度 l$_+WC*wp
4.audit of financial statements 财务报表审计 v}*u[GWl]
5.agreed-upon procedures 执行商定程序 kAF}*&Kzd~
6.high levels of assurance 高水平保证 Bc@r*zb
7.compilation 编制 ny?m&;^r:
8.reliability 可靠性 7|eSvC
9.relevance 相关性 B+H9c~3$
10.professional skepticism 职业谨慎 O?J:+L(
11.objectivity 客观性 )aA9z(x
12. professional competence 专业胜任能力 '!L1z4
5
13.Senior/CPA-in-charge 项目经理 `j"G=%e3.
14.audit engagement letter 业务约定书 C-
Rie[
15.recurring audit 连续审计 dGW7,B~
16.the client 委托人 %+W
>+xRb
17.change CPA 更换注册会计师 o 0
#]EMr
18.the existing CPA 现任注册会计师 &``oZvuB
19.the successor CPA 后任注册会计师 %[CM;|?B4
20.the preceding CPA前任注册会计师 ~acK
$
.#
21.issue the audit report 出具审计报告 DczF0Ow
22.expert 专家 pC.T)k
23.the board of directors 董事会 pPoC61F
24.knowledge of the entity‘ s business 了解被审计单位情况 +&8Ud8Q
25.assess material misstatement risks评估重大错报风险 r{jD,x2
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 EuA<{%i
27.a general knowledge of —— 初步了解―――的情况 c89vx 9
28.a more knowledge of—— 进一步了解的情况 8t
\>
29.the prior year‘s working papers 以前年度工作底稿 6zZR:ej
30.minutes of meeting 会议纪要 g-gBg\y{v
31.business risks 经营风险 54DR .>O
32.appropriateness 适当性 zi[M{bm
33.accounting estimate 会计估计 S&)
>w5*]U
34.management representations 管理层声明 3NZFW{u
35.going concern assumption 持续经营假设 ffd3QQ
36.audit plan 审计计划
FAl 6
37.significant audit areas 重点审计领域 D
;I;,Z
38.error 错误 &bgi0)>
39.fraud舞弊 JJ3JULL2
40.modified or additional procedures 修改或追加审计程序 tBUQf*B
41.misappropriation of assets 侵占资产 >^HTghgRD
42.transactions without substance 虚假交易 5&Kn #
43.unusual pressures 异常压力 nv
Gd:]Z
44.the suspected noncompliance 涉嫌存在违法行为 0\^2HjsJ
45.materialiy 重要性 F76h
46.exceed the materiality level 超过重要性水平 |^{" 2l"j
47.approach the materiality level 接近重要性水平 ?t P/VL
48.an acceptably low level 可接受水平 =
}lA|S
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 ,PxQ[CGg
50.misstatements or omissions 错报或漏报 eH*b-H[
51.aggregate 总计 2![W
N*N>O
52.subsequent events 期后事项 '+tT$k
53.adjust the financial statements 调整财务报表 FQ1oqqr
54.perform additional audit procedures 实施追加的审计程序 5FKd{V'
55.audit risk 审计风险 fOervo
56.detection risk 检查风险 x}j41E}
57.inappropriate audit opinion 不适当的审计意见 PdBhX
58.material misstatement 重大的错报 ebK
wCZwK*
59.tolerable misstatement 可容忍错报 ,lM2BXz%
60.the acceptable level of detection risk 可接受的检查风险