1.audit 审计 ?X$,fQ#F|
2.attestation 鉴证 RzKb{>
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3.credibility 可信赖程度 iI1n2>V3y
4.audit of financial statements 财务报表审计 sy* y\5yJ
5.agreed-upon procedures 执行商定程序 Y-!YhWsS
6.high levels of assurance 高水平保证 $D1w5o-
7.compilation 编制 bzpFbfb
8.reliability 可靠性 9=l.T/?sf
9.relevance 相关性
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10.professional skepticism 职业谨慎 T.e.{yO
11.objectivity 客观性 c7uG9
12. professional competence 专业胜任能力 \*T"M*;
13.Senior/CPA-in-charge 项目经理 }ET,ysa
14.audit engagement letter 业务约定书 Y,S\2or$
15.recurring audit 连续审计 {lG@hN'
16.the client 委托人 OTWkUB{
17.change CPA 更换注册会计师 upn~5>uCP
18.the existing CPA 现任注册会计师 alMYk
19.the successor CPA 后任注册会计师 R{YzH56M
20.the preceding CPA前任注册会计师 +xv!$gJEj
21.issue the audit report 出具审计报告 8TV;Rtl
22.expert 专家 ff?t[
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23.the board of directors 董事会 TA18 gq
24.knowledge of the entity‘ s business 了解被审计单位情况 x+5k
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25.assess material misstatement risks评估重大错报风险 gO?44^hMe
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 +!t}
27.a general knowledge of —— 初步了解―――的情况 F?+3%>/A@
28.a more knowledge of—— 进一步了解的情况 sfT+i;p
29.the prior year‘s working papers 以前年度工作底稿 M5L{*>4|6
30.minutes of meeting 会议纪要 \`.F\Z
31.business risks 经营风险 E`\8TqO
32.appropriateness 适当性 vYmSKS
33.accounting estimate 会计估计 Oft arD
34.management representations 管理层声明 Ji'(`9F&a
35.going concern assumption 持续经营假设 Y
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36.audit plan 审计计划 5FKBv
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37.significant audit areas 重点审计领域 rt7<Q47QE
38.error 错误 AbwbAm+
39.fraud舞弊 \p&~,%
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 UM%o\BiO
42.transactions without substance 虚假交易 }l0&a!C
43.unusual pressures 异常压力 @~
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44.the suspected noncompliance 涉嫌存在违法行为 =v~1qWX
45.materialiy 重要性 CBT>"sYE1
46.exceed the materiality level 超过重要性水平 ihe(F7\U
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 8;P2A\X
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 GOy%^:Xd
50.misstatements or omissions 错报或漏报 \{\MxXW
51.aggregate 总计 j`*N,*ha
52.subsequent events 期后事项 rZ1Hf11C
53.adjust the financial statements 调整财务报表 )emOKS
54.perform additional audit procedures 实施追加的审计程序 E|EgB33S
55.audit risk 审计风险 ~,6b_W p/
56.detection risk 检查风险 W`rNBfG>
57.inappropriate audit opinion 不适当的审计意见 sRHA."A!8
58.material misstatement 重大的错报 z2c5m
59.tolerable misstatement 可容忍错报 1^J`1
60.the acceptable level of detection risk 可接受的检查风险