1.audit 审计 e-Z+)4fH
2.attestation 鉴证 xmz83Ll9
3.credibility 可信赖程度 Yv!%Is
4.audit of financial statements 财务报表审计 NNC@?A7
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 <6k5nE h
7.compilation 编制 {4"!~W
8.reliability 可靠性 9kj71Jp&}
9.relevance 相关性 HpI[Af}l
10.professional skepticism 职业谨慎 M/
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11.objectivity 客观性 .{as"h-.O
12. professional competence 专业胜任能力 o@[yF<
13.Senior/CPA-in-charge 项目经理 qG.HJD
14.audit engagement letter 业务约定书 L1#z'<IO
15.recurring audit 连续审计 VZNMom,Wr
16.the client 委托人 |eIEqq.Eb
17.change CPA 更换注册会计师 r
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18.the existing CPA 现任注册会计师 $5aRu,
19.the successor CPA 后任注册会计师 F3/aq+<P[
20.the preceding CPA前任注册会计师 X-Y:)UT
21.issue the audit report 出具审计报告 !K;\{/8
22.expert 专家 %<%ef+*
23.the board of directors 董事会 X
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24.knowledge of the entity‘ s business 了解被审计单位情况 L{xCsJ3d
25.assess material misstatement risks评估重大错报风险 ,yW BO
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 c%Y%c2([
27.a general knowledge of —— 初步了解―――的情况 F"xD^<i
28.a more knowledge of—— 进一步了解的情况 Jvt| q5
29.the prior year‘s working papers 以前年度工作底稿 Gz;.?=&iF
30.minutes of meeting 会议纪要 COJny/FT|
31.business risks 经营风险 "\bbe @
32.appropriateness 适当性
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33.accounting estimate 会计估计 omQaN#!,
34.management representations 管理层声明 LU5e!bP
35.going concern assumption 持续经营假设 [4'C4Zl
36.audit plan 审计计划 \vbU| a
37.significant audit areas 重点审计领域 !kZ9Ox9^
38.error 错误 1wpT"5B
39.fraud舞弊 zk8s?$
40.modified or additional procedures 修改或追加审计程序 VH1P
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41.misappropriation of assets 侵占资产 qh;ahX~
42.transactions without substance 虚假交易 {Lu-!}
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43.unusual pressures 异常压力 BE/#=$wPjM
44.the suspected noncompliance 涉嫌存在违法行为 [xiZkV([
45.materialiy 重要性 6tXx--Nh
46.exceed the materiality level 超过重要性水平 D. !m*oq
47.approach the materiality level 接近重要性水平 kxU<?0
48.an acceptably low level 可接受水平 WT$m*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 t3!?F(&
50.misstatements or omissions 错报或漏报 Gv(bD6Rz
51.aggregate 总计 t_1a.Jv
52.subsequent events 期后事项 [*ylC,w
53.adjust the financial statements 调整财务报表 ]JB~LQz]k
54.perform additional audit procedures 实施追加的审计程序 (6i)m
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55.audit risk 审计风险 vKYdYa\
56.detection risk 检查风险 [|PVq#(
57.inappropriate audit opinion 不适当的审计意见 37'@,*m`
58.material misstatement 重大的错报 N|pjGgI
59.tolerable misstatement 可容忍错报 ?r"][<
60.the acceptable level of detection risk 可接受的检查风险