1.audit 审计 qtiz a~u
2.attestation 鉴证 '3TW [!m
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 a["2VY6Eq@
5.agreed-upon procedures 执行商定程序 jov:]Bic
6.high levels of assurance 高水平保证 e?_@aa9~@{
7.compilation 编制 HHq_
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8.reliability 可靠性 Y|8:;u'
9.relevance 相关性 JL\w_v
10.professional skepticism 职业谨慎 L,mQ
11.objectivity 客观性 }:u~K;O87
12. professional competence 专业胜任能力 zunV<2~(2}
13.Senior/CPA-in-charge 项目经理 pX&pLaF
14.audit engagement letter 业务约定书 !PrwH;
15.recurring audit 连续审计 $-#Yl&?z9
16.the client 委托人 2WtRJi?b|
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 si&S%4(
19.the successor CPA 后任注册会计师 S/Fkw4%
20.the preceding CPA前任注册会计师 k$
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21.issue the audit report 出具审计报告 8<.C3m
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22.expert 专家 X5X?&* %{
23.the board of directors 董事会 eFpTW&9n
24.knowledge of the entity‘ s business 了解被审计单位情况 )K,F]fc+O
25.assess material misstatement risks评估重大错报风险 w=^`w:5X
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 YyTSyP4
27.a general knowledge of —— 初步了解―――的情况 cU{e`<xjA
28.a more knowledge of—— 进一步了解的情况 e*bH0'; q
29.the prior year‘s working papers 以前年度工作底稿 q4}PM[K?=\
30.minutes of meeting 会议纪要 @O@GRq&V
31.business risks 经营风险 :4MB]v[K
32.appropriateness 适当性 6U[4%(
33.accounting estimate 会计估计 ~_Lr=C D;4
34.management representations 管理层声明 J9\a{c;.
35.going concern assumption 持续经营假设 {e+-
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36.audit plan 审计计划 ;]gP@ h/
37.significant audit areas 重点审计领域 TjHwjRa
38.error 错误 /1x,h"T\<
39.fraud舞弊 P(XaTU&-
40.modified or additional procedures 修改或追加审计程序 GN!qyT
41.misappropriation of assets 侵占资产 ,WvY$_#xW%
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 bYi`R)
44.the suspected noncompliance 涉嫌存在违法行为 YO}1(
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45.materialiy 重要性 U$
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46.exceed the materiality level 超过重要性水平 z I+\Oll#Q
47.approach the materiality level 接近重要性水平 Qu}W/j|3
48.an acceptably low level 可接受水平 3t<a $i
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 _~rI+l A
50.misstatements or omissions 错报或漏报 cs1l~bl
51.aggregate 总计 ,Z{d.[$
52.subsequent events 期后事项 INkD=tX
53.adjust the financial statements 调整财务报表 0pJ
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54.perform additional audit procedures 实施追加的审计程序 J|X
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55.audit risk 审计风险 ynw5-aS3
56.detection risk 检查风险 LJOr!rWi
57.inappropriate audit opinion 不适当的审计意见 (tCUlX2
58.material misstatement 重大的错报 "Kc>dJ@W
59.tolerable misstatement 可容忍错报 -T&.kYqnb$
60.the acceptable level of detection risk 可接受的检查风险