1.audit 审计 Vm,f3~
2.attestation 鉴证 kS\.
3.credibility 可信赖程度 |)72E[lL
4.audit of financial statements 财务报表审计 7S~9E2N
5.agreed-upon procedures 执行商定程序 DS,FVh".|
6.high levels of assurance 高水平保证 EZwdx
7.compilation 编制 -'p@ lk
8.reliability 可靠性 kUaGok?
9.relevance 相关性 _ \y0 mc4
10.professional skepticism 职业谨慎 !7"K>m<
11.objectivity 客观性
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12. professional competence 专业胜任能力 &T|&D[@
13.Senior/CPA-in-charge 项目经理 _c(C;s3o
14.audit engagement letter 业务约定书 ah!O&ECh
15.recurring audit 连续审计 4W//Oc@e
16.the client 委托人 u6S0t?Udap
17.change CPA 更换注册会计师 $bi_i|?
18.the existing CPA 现任注册会计师 rJc)<OZjT
19.the successor CPA 后任注册会计师 fO|~Oz<S
20.the preceding CPA前任注册会计师 :hhE=A>X
21.issue the audit report 出具审计报告 fj
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22.expert 专家 AZ9\>U@hD
23.the board of directors 董事会 rM
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24.knowledge of the entity‘ s business 了解被审计单位情况 KZ<RDXV T
25.assess material misstatement risks评估重大错报风险 ap$tu3j
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 eDM0417O(
27.a general knowledge of —— 初步了解―――的情况 *_).UAP.
28.a more knowledge of—— 进一步了解的情况 V.gY1
29.the prior year‘s working papers 以前年度工作底稿 N>nvt.`P
30.minutes of meeting 会议纪要 ?lwQne8/
31.business risks 经营风险 y'2kV6TtqD
32.appropriateness 适当性 y!6:
33.accounting estimate 会计估计 @aV~.!!
34.management representations 管理层声明 @gqs4cg{f
35.going concern assumption 持续经营假设 nwZr3r
36.audit plan 审计计划 a6k(O8Ank3
37.significant audit areas 重点审计领域 )x:j5{>(
38.error 错误 tId !C
39.fraud舞弊 Rn~Xu)@e
40.modified or additional procedures 修改或追加审计程序 ?'/5%f`
41.misappropriation of assets 侵占资产 o?O,nD
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42.transactions without substance 虚假交易 mv%:[+!
43.unusual pressures 异常压力 |Q)w3\S$
44.the suspected noncompliance 涉嫌存在违法行为 P
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45.materialiy 重要性 7" STS7_
46.exceed the materiality level 超过重要性水平 xE-c9AH
47.approach the materiality level 接近重要性水平 !
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48.an acceptably low level 可接受水平 (jE:Q2"
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 FPUR0myCU
50.misstatements or omissions 错报或漏报 B%g :Z
51.aggregate 总计 Qhr]e
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52.subsequent events 期后事项 ExP25T
53.adjust the financial statements 调整财务报表 |o=\9:wV
54.perform additional audit procedures 实施追加的审计程序 >'TD?@sr
55.audit risk 审计风险 L,A-G"z0Z
56.detection risk 检查风险 pn%|;
57.inappropriate audit opinion 不适当的审计意见 vwH7/+
58.material misstatement 重大的错报 ;{q) |GRF
59.tolerable misstatement 可容忍错报 n`T[eb~
60.the acceptable level of detection risk 可接受的检查风险