1.audit 审计 1Lk(G9CoY
2.attestation 鉴证 6GPI
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3.credibility 可信赖程度 8ZqLGa]
4.audit of financial statements 财务报表审计 t1"#L_<e
5.agreed-upon procedures 执行商定程序 Zd%wX<hU"
6.high levels of assurance 高水平保证 +
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7.compilation 编制 <VQ)}HW;k
8.reliability 可靠性 uv<_.Jq]
9.relevance 相关性 X,#~[%h$-=
10.professional skepticism 职业谨慎 A0U9,M
11.objectivity 客观性 Pr(@&:v:
12. professional competence 专业胜任能力 IGT9}24
13.Senior/CPA-in-charge 项目经理 q mv0 LU
14.audit engagement letter 业务约定书 -ucgET`
15.recurring audit 连续审计 UV0[S8A
16.the client 委托人 `'sD (e
17.change CPA 更换注册会计师 ;,e16^\' &
18.the existing CPA 现任注册会计师 R dwt4A+
19.the successor CPA 后任注册会计师 YYPJ(o\
20.the preceding CPA前任注册会计师 m{?f,Q=u@
21.issue the audit report 出具审计报告 RPte[tq
22.expert 专家 KX7fgC
23.the board of directors 董事会 xy4+
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24.knowledge of the entity‘ s business 了解被审计单位情况 >`SeX:
25.assess material misstatement risks评估重大错报风险 a h_>:x
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 m4
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27.a general knowledge of —— 初步了解―――的情况 *8m['$oyV
28.a more knowledge of—— 进一步了解的情况 T_=WX_h $
29.the prior year‘s working papers 以前年度工作底稿 g}W|q"l?i
30.minutes of meeting 会议纪要 "om7 :d
31.business risks 经营风险 Ox&G
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32.appropriateness 适当性 \q4r/SbgW
33.accounting estimate 会计估计 'L-DMNxBr
34.management representations 管理层声明 QkW'tU\^
35.going concern assumption 持续经营假设 3l41"5Fy&
36.audit plan 审计计划 i}P{{kMJ
37.significant audit areas 重点审计领域 H,5]w\R6\
38.error 错误 uOJqj{k_."
39.fraud舞弊 m%apGp'=1
40.modified or additional procedures 修改或追加审计程序 3X1 1Gl
41.misappropriation of assets 侵占资产 EY<"B2_%
42.transactions without substance 虚假交易 ~6@`;s`[Y
43.unusual pressures 异常压力 :?BK A0E
44.the suspected noncompliance 涉嫌存在违法行为 ZV+tHgzlv5
45.materialiy 重要性 M<n'ZDK`W
46.exceed the materiality level 超过重要性水平 ^]D1
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47.approach the materiality level 接近重要性水平 |\?u-O3
48.an acceptably low level 可接受水平 $--+M
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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 RR
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50.misstatements or omissions 错报或漏报 *|Er;Thw
51.aggregate 总计 H~nZ=`P9&
52.subsequent events 期后事项 Q= fl!>P
53.adjust the financial statements 调整财务报表 dzPewOre*
54.perform additional audit procedures 实施追加的审计程序 3B
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55.audit risk 审计风险 )
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56.detection risk 检查风险 _/noWwVu
57.inappropriate audit opinion 不适当的审计意见 Z%:>nDZV
58.material misstatement 重大的错报 u;-fG9xs
59.tolerable misstatement 可容忍错报 RK &>!^
60.the acceptable level of detection risk 可接受的检查风险