1.audit 审计 ;4p_lw@
2.attestation 鉴证 F+
qRC_C>O
3.credibility 可信赖程度 'bVDm m).
4.audit of financial statements 财务报表审计 "_t2R &A
5.agreed-upon procedures 执行商定程序 8g
Wifx
#N
6.high levels of assurance 高水平保证 kaf4GME]
7.compilation 编制 3tY\0y9
8.reliability 可靠性 v
MTWtc!6
9.relevance 相关性 NwbB\Wl
10.professional skepticism 职业谨慎 Lpd q^X
11.objectivity 客观性 gBb+Q,
12. professional competence 专业胜任能力 >5-z"f
13.Senior/CPA-in-charge 项目经理 ]`
39E"zY
14.audit engagement letter 业务约定书 %K
[_;8
15.recurring audit 连续审计 ~x;1&\'k
16.the client 委托人 'oSs5lW
17.change CPA 更换注册会计师 ~ /s(.oji
18.the existing CPA 现任注册会计师 W@U<GF1
19.the successor CPA 后任注册会计师 !\w@b`Iv8
20.the preceding CPA前任注册会计师 'k[d&sR
21.issue the audit report 出具审计报告 mTXeIng?
22.expert 专家 at"-X ?`d
23.the board of directors 董事会 L5$r<t<
24.knowledge of the entity‘ s business 了解被审计单位情况 k+
[V%[U
25.assess material misstatement risks评估重大错报风险 pv)
;LjF
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&>zD0\
:\
27.a general knowledge of —— 初步了解―――的情况 d Bn/_
28.a more knowledge of—— 进一步了解的情况 zMlW)NB'
29.the prior year‘s working papers 以前年度工作底稿 -DD2
30.minutes of meeting 会议纪要 r5yp
jT^
31.business risks 经营风险 zzOc
# /
32.appropriateness 适当性 8U}BSM_<2
33.accounting estimate 会计估计 _Bh-*e2k
34.management representations 管理层声明 ^1y (N>W
35.going concern assumption 持续经营假设 I-oY@l`
36.audit plan 审计计划 pJ)PVo\cV
37.significant audit areas 重点审计领域 g2Pa-}{
38.error 错误 O6JH )Ka"S
39.fraud舞弊 Sh&n
DdF"
40.modified or additional procedures 修改或追加审计程序 >
Q[L,I
41.misappropriation of assets 侵占资产 nGb%mlb
42.transactions without substance 虚假交易 T^FeahA7;
43.unusual pressures 异常压力 >a;0<Ui&Q
44.the suspected noncompliance 涉嫌存在违法行为 <X]'":
45.materialiy 重要性 l0AVyA4RFV
46.exceed the materiality level 超过重要性水平
sXe=4`O
47.approach the materiality level 接近重要性水平 [!Uzw2
48.an acceptably low level 可接受水平 MP"Pqt
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 z*,P^K 0T
50.misstatements or omissions 错报或漏报 U Px7u%Do
51.aggregate 总计 P]V/<8o.53
52.subsequent events 期后事项 6,Aj5jG
53.adjust the financial statements 调整财务报表 3O % u?
54.perform additional audit procedures 实施追加的审计程序 G.Z4h/1<
55.audit risk 审计风险 2|a@,TW}-
56.detection risk 检查风险 dC&{zNG
57.inappropriate audit opinion 不适当的审计意见 ,]CZ(q9-
58.material misstatement 重大的错报 $'m&RzZ
59.tolerable misstatement 可容忍错报 N=4`jy =
60.the acceptable level of detection risk 可接受的检查风险