1.audit 审计 -AT@M1K7%
2.attestation 鉴证 %awS*
3.credibility 可信赖程度 *LRGfk+h
4.audit of financial statements 财务报表审计 a}K+w7VY\
5.agreed-upon procedures 执行商定程序 D:(f"
6.high levels of assurance 高水平保证 Mb>XM7}PU
7.compilation 编制 'dzp@-\
8.reliability 可靠性 ,lnuu
9.relevance 相关性 WFd2_oAT
10.professional skepticism 职业谨慎 K*9b `%
11.objectivity 客观性 a{+oN
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12. professional competence 专业胜任能力 ~^S-
13.Senior/CPA-in-charge 项目经理 aK{\8L3]
14.audit engagement letter 业务约定书 o,yvi
15.recurring audit 连续审计 VO Qt{v{1|
16.the client 委托人 4m*(D5Y=|
17.change CPA 更换注册会计师 v~\ 45eEA
18.the existing CPA 现任注册会计师 (UZ*36@PJx
19.the successor CPA 后任注册会计师 o0'av+e7
20.the preceding CPA前任注册会计师 )US/bC!M$
21.issue the audit report 出具审计报告 Yg[IEy
22.expert 专家 Xoy 1Gi?
23.the board of directors 董事会 w8
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24.knowledge of the entity‘ s business 了解被审计单位情况 C]fTV{
25.assess material misstatement risks评估重大错报风险
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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 |S{P`)z%f
27.a general knowledge of —— 初步了解―――的情况 bJ
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28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 CD_f[u
30.minutes of meeting 会议纪要 `4bd,
31.business risks 经营风险 `tG_O
32.appropriateness 适当性 yV/ J(
33.accounting estimate 会计估计 G)hH?_U#T
34.management representations 管理层声明 nY9qY
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35.going concern assumption 持续经营假设 lM,zTNu-z
36.audit plan 审计计划 iyYY)roB
37.significant audit areas 重点审计领域 LG#w/).^
38.error 错误
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39.fraud舞弊 EcoUpiL%2
40.modified or additional procedures 修改或追加审计程序 aT#{t{gkA
41.misappropriation of assets 侵占资产 2g6_qsqi
42.transactions without substance 虚假交易 =h::VB}Lv
43.unusual pressures 异常压力 0>
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44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 cWO
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46.exceed the materiality level 超过重要性水平 1fW4=pF-K
47.approach the materiality level 接近重要性水平 i*R:WTw#
48.an acceptably low level 可接受水平 &&1Y"dFs
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 82za4u$q#
50.misstatements or omissions 错报或漏报 N&APqT
51.aggregate 总计
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52.subsequent events 期后事项 F/*fQAa"
53.adjust the financial statements 调整财务报表 :{:?D\%6
54.perform additional audit procedures 实施追加的审计程序 CQ.4,S}6'
55.audit risk 审计风险 ~f10ZB_k>'
56.detection risk 检查风险 +?Jk@lE<
57.inappropriate audit opinion 不适当的审计意见 s~Wu0%])Q
58.material misstatement 重大的错报 &8+6!TN7
59.tolerable misstatement 可容忍错报 P}9Y8$Y>U
60.the acceptable level of detection risk 可接受的检查风险