1.audit 审计 W
%<,GV
2.attestation 鉴证
|BEoF[1
3.credibility 可信赖程度 ;q?WU>
c{?
4.audit of financial statements 财务报表审计 ?Gx-q+H
5.agreed-upon procedures 执行商定程序 R!>l7p/|H)
6.high levels of assurance 高水平保证 X"!tx
7.compilation 编制 "N3!!3
8.reliability 可靠性 Ju-#F@38
9.relevance 相关性 @HQqHO&N
10.professional skepticism 职业谨慎 s:xt4<
11.objectivity 客观性 L_5o7~`0
12. professional competence 专业胜任能力 T_ j0*A$
13.Senior/CPA-in-charge 项目经理 {W'{A
14.audit engagement letter 业务约定书 &SM
M<^P.
15.recurring audit 连续审计 /"@k_[O
16.the client 委托人 Lvb'qZ6n
17.change CPA 更换注册会计师 RveEA/&&
18.the existing CPA 现任注册会计师 Hy1pIUsx
19.the successor CPA 后任注册会计师 .A F94OlE/
20.the preceding CPA前任注册会计师
R
i/D>[
21.issue the audit report 出具审计报告 N
Qx>u
22.expert 专家 )O ,+'w?
23.the board of directors 董事会 W~& QcSWqD
24.knowledge of the entity‘ s business 了解被审计单位情况 F;ELsg
25.assess material misstatement risks评估重大错报风险 zP>=K
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 ]#;u]
27.a general knowledge of —— 初步了解―――的情况 ZMEYF!jN
28.a more knowledge of—— 进一步了解的情况 =>*9"k%m
29.the prior year‘s working papers 以前年度工作底稿 LIRL`xU7
30.minutes of meeting 会议纪要 9w
<k1j
31.business risks 经营风险 Wb#ON|.2
32.appropriateness 适当性 LHMA-0$ ?)
33.accounting estimate 会计估计 !JQ'~#jKN
34.management representations 管理层声明 2,r jy|R`
35.going concern assumption 持续经营假设 7I0K=
'D7
36.audit plan 审计计划 TOsHb+Uv
37.significant audit areas 重点审计领域 YK V"bI
38.error 错误 Of;$
VK'
39.fraud舞弊 Na.)!h_Kn'
40.modified or additional procedures 修改或追加审计程序 QV8;c^EZ
41.misappropriation of assets 侵占资产 COL_c<\
42.transactions without substance 虚假交易 ^.~
F_
43.unusual pressures 异常压力 e@ DVf
44.the suspected noncompliance 涉嫌存在违法行为 Zr|\T7w 3
45.materialiy 重要性 qf*e2"
~v
46.exceed the materiality level 超过重要性水平 m }\L i]
47.approach the materiality level 接近重要性水平 6C- !^8[
f
48.an acceptably low level 可接受水平 `G2!{3UD
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 YR.f
`-<Z
50.misstatements or omissions 错报或漏报 e0g>.P@6
51.aggregate 总计 9u1Fk'cxG,
52.subsequent events 期后事项 g7r0U6Y
53.adjust the financial statements 调整财务报表 @rlL'|&X*
54.perform additional audit procedures 实施追加的审计程序 %(~8
a
55.audit risk 审计风险 ;m}o$`
56.detection risk 检查风险 9R N ge;*
57.inappropriate audit opinion 不适当的审计意见
txix
=
58.material misstatement 重大的错报 $+n5l@W
59.tolerable misstatement 可容忍错报 +IM6 GeH
60.the acceptable level of detection risk 可接受的检查风险