1.audit 审计 Akk
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2.attestation 鉴证 pbBoy+.>
3.credibility 可信赖程度 3YL
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4.audit of financial statements 财务报表审计 \vbk#G
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5.agreed-upon procedures 执行商定程序 Ngy=!g?Hk=
6.high levels of assurance 高水平保证 Jfhk@27T
7.compilation 编制 ~^U
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8.reliability 可靠性 |%7cdMC
9.relevance 相关性 <M+R\SH-
10.professional skepticism 职业谨慎 i!H!;z#
11.objectivity 客观性 LBlN2)\@
12. professional competence 专业胜任能力 p9[6^rjx8
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 X(AN)&L[
15.recurring audit 连续审计 ;`j/D@H
16.the client 委托人 yi6N-7
17.change CPA 更换注册会计师 a\5FAkI
18.the existing CPA 现任注册会计师 2&LQg=O
19.the successor CPA 后任注册会计师 2
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20.the preceding CPA前任注册会计师 DDd/DAkCX
21.issue the audit report 出具审计报告 ]N)DS+V/
22.expert 专家 .2:\:H~3
23.the board of directors 董事会 4gBp8*2
24.knowledge of the entity‘ s business 了解被审计单位情况 P,xwSvO#M
25.assess material misstatement risks评估重大错报风险 _t>"5s&i
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 9U_ks[Qa
27.a general knowledge of —— 初步了解―――的情况 vT{ kL
28.a more knowledge of—— 进一步了解的情况 Mt>oI SN&d
29.the prior year‘s working papers 以前年度工作底稿 OM83S|1s
30.minutes of meeting 会议纪要 3'I^lc
31.business risks 经营风险 @cvP0A
32.appropriateness 适当性 6z,Dyy]tl
33.accounting estimate 会计估计 a:rX9-**
34.management representations 管理层声明 ]ya; v '
35.going concern assumption 持续经营假设 wxQ>ifi9Z
36.audit plan 审计计划 WrGK \Vw[
37.significant audit areas 重点审计领域 +OaUP*\Dd
38.error 错误 hvV_xD8|
39.fraud舞弊 ,J=P,](
40.modified or additional procedures 修改或追加审计程序 cu9Qwm
41.misappropriation of assets 侵占资产 v4vf}.L]
42.transactions without substance 虚假交易 m.Lij!0
43.unusual pressures 异常压力 S -&)p@4
44.the suspected noncompliance 涉嫌存在违法行为 {,$rkwW
45.materialiy 重要性 _=f=f cl
46.exceed the materiality level 超过重要性水平 ^q[gxuL_
47.approach the materiality level 接近重要性水平 PD[z#T!'
48.an acceptably low level 可接受水平 [:;# ]?
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 K`%tGVY
50.misstatements or omissions 错报或漏报 uXZg1F)
51.aggregate 总计 &m^@9E)S/
52.subsequent events 期后事项 /
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53.adjust the financial statements 调整财务报表 dbdM"z4
54.perform additional audit procedures 实施追加的审计程序 }(FPV*mS
55.audit risk 审计风险 }M>rE
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 C}}/)BYi
58.material misstatement 重大的错报 <O~WB
59.tolerable misstatement 可容忍错报 jQs>`P-CM
60.the acceptable level of detection risk 可接受的检查风险