1.audit 审计 1b'1vp
2.attestation 鉴证 jBEt!Azur
3.credibility 可信赖程度 LTY@}o]\U
4.audit of financial statements 财务报表审计 m//(1hWv7
5.agreed-upon procedures 执行商定程序 .JpYZ |
6.high levels of assurance 高水平保证 yV xR||e
7.compilation 编制 MQQ!@I`
8.reliability 可靠性
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9.relevance 相关性 2I'\o7Y
10.professional skepticism 职业谨慎 *Df|D/,WE
11.objectivity 客观性 [j5^Zb&0
12. professional competence 专业胜任能力 ,FJ9C3
13.Senior/CPA-in-charge 项目经理 y= ILA
14.audit engagement letter 业务约定书 ~`{HWmah
15.recurring audit 连续审计 48n>[
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16.the client 委托人 }b
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17.change CPA 更换注册会计师 #TUsi,jG
18.the existing CPA 现任注册会计师 I ,AI$A
19.the successor CPA 后任注册会计师 %t\`20-1<
20.the preceding CPA前任注册会计师 q5[%B K
21.issue the audit report 出具审计报告 -[a0\H
22.expert 专家 8jjJ/Mz`
23.the board of directors 董事会 }d)>pH
24.knowledge of the entity‘ s business 了解被审计单位情况 WW;S
25.assess material misstatement risks评估重大错报风险 Ah &D5,3
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =? x A*_^
27.a general knowledge of —— 初步了解―――的情况 H#G~b""mY
28.a more knowledge of—— 进一步了解的情况 y-"*[5{W
29.the prior year‘s working papers 以前年度工作底稿 fZXJPy;n
30.minutes of meeting 会议纪要 {P(Z{9 u%
31.business risks 经营风险 ''wWw(2O
32.appropriateness 适当性 vdNh25a<h
33.accounting estimate 会计估计 +iwNM+K/gQ
34.management representations 管理层声明 ,KIa+&vJW@
35.going concern assumption 持续经营假设 5in6Y5c kj
36.audit plan 审计计划 -b(:kAwStk
37.significant audit areas 重点审计领域 &^4W+I{H
38.error 错误 Eln"RKCt}9
39.fraud舞弊 _q=$L
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40.modified or additional procedures 修改或追加审计程序 PF!Q2t5c3
41.misappropriation of assets 侵占资产 ,I@4)RSAH|
42.transactions without substance 虚假交易 :M ix*NCf
43.unusual pressures 异常压力 788q<7E
44.the suspected noncompliance 涉嫌存在违法行为 (J<@e!@NE
45.materialiy 重要性 #0L:h?L
46.exceed the materiality level 超过重要性水平 7esG$sVj(
47.approach the materiality level 接近重要性水平 w]) bQ7)
48.an acceptably low level 可接受水平 !hFb<
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 XT= #+
50.misstatements or omissions 错报或漏报 ^$_ifkkLz
51.aggregate 总计 pLBp[GQ
52.subsequent events 期后事项 ; ZL<7tLDb
53.adjust the financial statements 调整财务报表 +B_q? 6pR
54.perform additional audit procedures 实施追加的审计程序 QD<^VY6
55.audit risk 审计风险 8+
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56.detection risk 检查风险 &N*S
57.inappropriate audit opinion 不适当的审计意见 ?GD{}f33
58.material misstatement 重大的错报 v>)[NAY9
59.tolerable misstatement 可容忍错报 L|6c lGp
60.the acceptable level of detection risk 可接受的检查风险