1.audit 审计 =A[:]),v
2.attestation 鉴证 {EU?{#
3.credibility 可信赖程度 PW7{,1te,
4.audit of financial statements 财务报表审计 b/;!yOF
5.agreed-upon procedures 执行商定程序 f"i(+:la
6.high levels of assurance 高水平保证 \A
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7.compilation 编制 max 5s$@
8.reliability 可靠性 PY.4J4nn|
9.relevance 相关性 YNHQbsZUI,
10.professional skepticism 职业谨慎
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11.objectivity 客观性 ::?,ZA
12. professional competence 专业胜任能力 k_d)
13.Senior/CPA-in-charge 项目经理 1V?)T
14.audit engagement letter 业务约定书 w(/#isC
15.recurring audit 连续审计 $FR1^|P/G
16.the client 委托人 pAK7V;sJ
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 Yvmo%.oU
19.the successor CPA 后任注册会计师 n`v;S>aT
20.the preceding CPA前任注册会计师 5~8FZ-x
21.issue the audit report 出具审计报告 w2 %u;D%
22.expert 专家 "^gV.
23.the board of directors 董事会 [k<"@[8)
24.knowledge of the entity‘ s business 了解被审计单位情况 1=o|[
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25.assess material misstatement risks评估重大错报风险 xbUL./uj
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,EsPm'`?A/
27.a general knowledge of —— 初步了解―――的情况 9c p jO
28.a more knowledge of—— 进一步了解的情况 <d*;d3gm
29.the prior year‘s working papers 以前年度工作底稿 Q5K<ECoPk
30.minutes of meeting 会议纪要 ^lw0}
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31.business risks 经营风险 (g(.gN]
32.appropriateness 适当性 I7=g8/JD
33.accounting estimate 会计估计 7tZvz `\
34.management representations 管理层声明 [- Xz:
35.going concern assumption 持续经营假设 :2v^pg|
36.audit plan 审计计划 Aho zrroV
37.significant audit areas 重点审计领域 >{/As][
38.error 错误 Nj5V" c
39.fraud舞弊 <xn96|$
40.modified or additional procedures 修改或追加审计程序 @'5*u~M
41.misappropriation of assets 侵占资产 S{uKm1a
42.transactions without substance 虚假交易 }8lvi
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43.unusual pressures 异常压力 k 'CM^,F&
44.the suspected noncompliance 涉嫌存在违法行为 &PE/\_xD_
45.materialiy 重要性 Uj/m
46.exceed the materiality level 超过重要性水平 H0dHW;U<1
47.approach the materiality level 接近重要性水平 ng0tNifZ;
48.an acceptably low level 可接受水平 xbTvv>'
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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 `S)*(s?
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50.misstatements or omissions 错报或漏报 9sQ#v-+Yx
51.aggregate 总计 hwD;1n
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 LvM;ZfAEv
54.perform additional audit procedures 实施追加的审计程序 A vh"(j
55.audit risk 审计风险 II,snRD
56.detection risk 检查风险 4Y'Kjx
57.inappropriate audit opinion 不适当的审计意见 nuvRjd^N
58.material misstatement 重大的错报 MJyz0.9 c
59.tolerable misstatement 可容忍错报 M94zlW<
60.the acceptable level of detection risk 可接受的检查风险