1.audit 审计 7{8!IcR #
2.attestation 鉴证 V1xpJ
3.credibility 可信赖程度 hSp[BsF`,
4.audit of financial statements 财务报表审计 N!9DZEcm
5.agreed-upon procedures 执行商定程序 Ny\iRU)fN
6.high levels of assurance 高水平保证 Vy16Co
7.compilation 编制 TjgX' j
8.reliability 可靠性 `$G7Ia_ $]
9.relevance 相关性 `^wF]R
10.professional skepticism 职业谨慎 kH-1l>":
11.objectivity 客观性 [WY
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12. professional competence 专业胜任能力 )amdRc
13.Senior/CPA-in-charge 项目经理 HR.S.(t[_
14.audit engagement letter 业务约定书 XMa(XOnX
15.recurring audit 连续审计 c c
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16.the client 委托人 Ibd7[A\
17.change CPA 更换注册会计师 #wx0xQ~,J
18.the existing CPA 现任注册会计师 ]rZ"5y
19.the successor CPA 后任注册会计师 >~>=[M0
20.the preceding CPA前任注册会计师 &tLg}7?iB
21.issue the audit report 出具审计报告 kxThtjgv
22.expert 专家 f^:9gRt
23.the board of directors 董事会 :*1|ERGoay
24.knowledge of the entity‘ s business 了解被审计单位情况 j
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25.assess material misstatement risks评估重大错报风险 y 9/27yWB
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 Uc<B)7{'
27.a general knowledge of —— 初步了解―――的情况 ',*I=JW;
28.a more knowledge of—— 进一步了解的情况 tG^Oj:
29.the prior year‘s working papers 以前年度工作底稿 s-*
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30.minutes of meeting 会议纪要 |1-0x%@[ ;
31.business risks 经营风险 $-5iwZ
32.appropriateness 适当性 W{=>c/
33.accounting estimate 会计估计 xyBe*,u
34.management representations 管理层声明 fHlmy[V+M
35.going concern assumption 持续经营假设 3L=vsvO4
36.audit plan 审计计划 |~8iNcIS
37.significant audit areas 重点审计领域 L
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38.error 错误 v|t^th,
39.fraud舞弊 ]1abz:
40.modified or additional procedures 修改或追加审计程序 r,[vXxMy(;
41.misappropriation of assets 侵占资产 Ocx=)
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42.transactions without substance 虚假交易 ?
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43.unusual pressures 异常压力 X<,sc;"b`k
44.the suspected noncompliance 涉嫌存在违法行为 .IYOtS
45.materialiy 重要性 7KuTC%7
46.exceed the materiality level 超过重要性水平 g9GE0DbT`
47.approach the materiality level 接近重要性水平 I&Yu=v/_
48.an acceptably low level 可接受水平 z/6kxV 89
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 S>*i^If
50.misstatements or omissions 错报或漏报 jW?.>(
51.aggregate 总计 g2 :^Z==
52.subsequent events 期后事项 d[-w&[iy
53.adjust the financial statements 调整财务报表 e|"`W`"-
54.perform additional audit procedures 实施追加的审计程序 !Lk|eGd*
55.audit risk 审计风险 Ct$e`H!;
56.detection risk 检查风险 QmbD%kW`3
57.inappropriate audit opinion 不适当的审计意见 S[X bb=n
58.material misstatement 重大的错报 WvUe44&^$
59.tolerable misstatement 可容忍错报 %$!}MxUM
60.the acceptable level of detection risk 可接受的检查风险