1.audit 审计 IIIP<nyc
2.attestation 鉴证 kKEs >a
3.credibility 可信赖程度 bAZx*qE=
4.audit of financial statements 财务报表审计 @fO[{V
5.agreed-upon procedures 执行商定程序 k@/s-^ry3
6.high levels of assurance 高水平保证 U>=&
2Z2?
7.compilation 编制 @<,YUp,%S
8.reliability 可靠性 +_ZXzzcO<
9.relevance 相关性 y=spD^tM8
10.professional skepticism 职业谨慎 t,vj)|:
11.objectivity 客观性 #Z>EX?VS:
12. professional competence 专业胜任能力 o/5loV3h
13.Senior/CPA-in-charge 项目经理 z}&JapJ
14.audit engagement letter 业务约定书 yITL;dBy
15.recurring audit 连续审计 g;G]X
i.B}
16.the client 委托人 t2 0Es
17.change CPA 更换注册会计师 .P5OUK
18.the existing CPA 现任注册会计师 $F/Uk;*d!
19.the successor CPA 后任注册会计师 .`Rju|l
20.the preceding CPA前任注册会计师 ;j^C35
21.issue the audit report 出具审计报告 HHcWyu
22.expert 专家 ;;? Zd
23.the board of directors 董事会 G~N$bF^R)
24.knowledge of the entity‘ s business 了解被审计单位情况 O[O[E}8#
25.assess material misstatement risks评估重大错报风险 5
i;n:&Y
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 Qq*Ks
5
27.a general knowledge of —— 初步了解―――的情况 )CM3vL {
28.a more knowledge of—— 进一步了解的情况
i_M0P1 2
29.the prior year‘s working papers 以前年度工作底稿 ]p5]n*0X
30.minutes of meeting 会议纪要 rVF7!|&
31.business risks 经营风险 k;c>=B)e
32.appropriateness 适当性 GB\1'
33.accounting estimate 会计估计 6<
O|,7=_
34.management representations 管理层声明 k1HVvMD<
35.going concern assumption 持续经营假设 .tH[A[/1 a
36.audit plan 审计计划 _,{R3k
37.significant audit areas 重点审计领域 D +Ui1h-
38.error 错误 U,2H) {l/
39.fraud舞弊 cH>3|B*y
40.modified or additional procedures 修改或追加审计程序 7;x}W-`iF
41.misappropriation of assets 侵占资产 W_%@nm\y
42.transactions without substance 虚假交易
gUtxyW
43.unusual pressures 异常压力 C^8n;i9
44.the suspected noncompliance 涉嫌存在违法行为
I("lGY
45.materialiy 重要性 $2'Q'Mx[gd
46.exceed the materiality level 超过重要性水平 ])3(@
.
47.approach the materiality level 接近重要性水平 yHIZpU|(j
48.an acceptably low level 可接受水平 Wd<|DmSy
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 }{S
f*
50.misstatements or omissions 错报或漏报 @=G6fW:
51.aggregate 总计 )o%sN'U,1
52.subsequent events 期后事项 u/>+cT6}
53.adjust the financial statements 调整财务报表 VS
?n pH
54.perform additional audit procedures 实施追加的审计程序 E
@%9u#
55.audit risk 审计风险 S?K x:]
56.detection risk 检查风险 -
}$mv
57.inappropriate audit opinion 不适当的审计意见 2SV}mK U
58.material misstatement 重大的错报
Tw0GG8(c
59.tolerable misstatement 可容忍错报 S&Szc0-|k
60.the acceptable level of detection risk 可接受的检查风险