1.audit 审计 Hi1JLW,
2.attestation 鉴证 g:dH
~ >
3.credibility 可信赖程度 thM4vq
4.audit of financial statements 财务报表审计 R1GEh&U{
5.agreed-upon procedures 执行商定程序 }m;,Q9:+m^
6.high levels of assurance 高水平保证 2=`o_<P'"
7.compilation 编制 y6, /:qm
8.reliability 可靠性 |NC *7/}
9.relevance 相关性 8tFoN*M
10.professional skepticism 职业谨慎 D(RTVef
11.objectivity 客观性 474SMx$
12. professional competence 专业胜任能力
%)I{%~u0
13.Senior/CPA-in-charge 项目经理 s<eb;Z2D
14.audit engagement letter 业务约定书 {U m) 15K
15.recurring audit 连续审计 Vq? p|wy
16.the client 委托人 |O9 O )o
17.change CPA 更换注册会计师 m?fy^>1
18.the existing CPA 现任注册会计师 v,{ yU\)
19.the successor CPA 后任注册会计师 CtAw
BQO
20.the preceding CPA前任注册会计师 :~T99^$zA
21.issue the audit report 出具审计报告 $m1z-i;/
22.expert 专家 DLMM/WJg@
23.the board of directors 董事会 QYjsDL ><
24.knowledge of the entity‘ s business 了解被审计单位情况 X_|J@5b7
25.assess material misstatement risks评估重大错报风险 $79=lEn,
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 fNt`?pW H
27.a general knowledge of —— 初步了解―――的情况 ( _)jkI
\
28.a more knowledge of—— 进一步了解的情况 -pGE]nwDL
29.the prior year‘s working papers 以前年度工作底稿 `_R Tw5{
30.minutes of meeting 会议纪要 Sf7\ ;^
31.business risks 经营风险 ]?
g@jRs
32.appropriateness 适当性 oxkoA
33.accounting estimate 会计估计 v+`N*\J_
34.management representations 管理层声明 NzOo0tz:
35.going concern assumption 持续经营假设 =&2 Lb
36.audit plan 审计计划 DSk/q-'u
37.significant audit areas 重点审计领域 jW
l)cC
38.error 错误 ,5, !es@`b
39.fraud舞弊 orfO^;qTY
40.modified or additional procedures 修改或追加审计程序 K3;nY}\>
41.misappropriation of assets 侵占资产 tEK my7'#
42.transactions without substance 虚假交易 +hT:2TXn
43.unusual pressures 异常压力 ytoo~n
44.the suspected noncompliance 涉嫌存在违法行为 vUU9 $x
45.materialiy 重要性 3#&7 -o
46.exceed the materiality level 超过重要性水平 `-l6S
47.approach the materiality level 接近重要性水平 27"%"P. 1
48.an acceptably low level 可接受水平 e<h~o!z a
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
L0@SCt
50.misstatements or omissions 错报或漏报 *ikc]wQr$
51.aggregate 总计
f Tl<p&b
52.subsequent events 期后事项 zN@ }
#Hk
53.adjust the financial statements 调整财务报表 #Xb+`'
54.perform additional audit procedures 实施追加的审计程序 \r,Q1n? 7
55.audit risk 审计风险 ~ga`\% J
56.detection risk 检查风险 @zz1hU
57.inappropriate audit opinion 不适当的审计意见 6qaQ[XTxf
58.material misstatement 重大的错报 d%,eZXg'
59.tolerable misstatement 可容忍错报 lBTmx(_}}r
60.the acceptable level of detection risk 可接受的检查风险
