1.audit 审计 _U0$ =V
2.attestation 鉴证 7NL%$
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3.credibility 可信赖程度 8;8c"'Mn
4.audit of financial statements 财务报表审计 _w(ln9
5.agreed-upon procedures 执行商定程序 Kesy2mE
6.high levels of assurance 高水平保证 C5@V/vA
7.compilation 编制 `uo,__y
8.reliability 可靠性 !%PWig-
9.relevance 相关性 {2
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10.professional skepticism 职业谨慎 bk<FL6z
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11.objectivity 客观性 BFVAw
12. professional competence 专业胜任能力 XIAeCU
13.Senior/CPA-in-charge 项目经理 E4i0i!<z
14.audit engagement letter 业务约定书 o>?*X(+le
15.recurring audit 连续审计 8K{[2O7i)
16.the client 委托人 !kL> ,O>/
17.change CPA 更换注册会计师 o''wCr%
18.the existing CPA 现任注册会计师 U#
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19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 SDYv(^ f ,
21.issue the audit report 出具审计报告 'dJ/RJ~
22.expert 专家 5$rSEVg
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23.the board of directors 董事会 "i&"* ~
24.knowledge of the entity‘ s business 了解被审计单位情况 xW_yLbE
25.assess material misstatement risks评估重大错报风险 <>Y?vC
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 z@Hp,|Vy[
27.a general knowledge of —— 初步了解―――的情况 r~7:daG*
28.a more knowledge of—— 进一步了解的情况 :I1
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29.the prior year‘s working papers 以前年度工作底稿 8VQ 24r
30.minutes of meeting 会议纪要 jrMe G.e=D
31.business risks 经营风险 LF*&(NC
32.appropriateness 适当性 IQH[Q9%
33.accounting estimate 会计估计 ]zfG~^.
34.management representations 管理层声明 qO@@8/l
35.going concern assumption 持续经营假设 ,Hn^z<f
36.audit plan 审计计划 v~|?3/{Q
37.significant audit areas 重点审计领域 dy>!KO
38.error 错误 a%vrt)Gx
39.fraud舞弊 hBU\'.x
40.modified or additional procedures 修改或追加审计程序 %rkk>m
41.misappropriation of assets 侵占资产 mQ~:Y
42.transactions without substance 虚假交易 NbRn*nb/T
43.unusual pressures 异常压力 TsQU6NNE
44.the suspected noncompliance 涉嫌存在违法行为 z=
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45.materialiy 重要性 ^U[D4UM
46.exceed the materiality level 超过重要性水平 [I;^^#'P
47.approach the materiality level 接近重要性水平 M@Q3M(
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48.an acceptably low level 可接受水平 GV.A+u
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 t*XN_=E$f
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 ^|MjJsn
52.subsequent events 期后事项 6Jz^
53.adjust the financial statements 调整财务报表 \G|%Zw|
54.perform additional audit procedures 实施追加的审计程序 tBATZ0nK`Q
55.audit risk 审计风险 ``U^COD
56.detection risk 检查风险 13hE}g;.
57.inappropriate audit opinion 不适当的审计意见 2&!bfq![
58.material misstatement 重大的错报 lB91An
59.tolerable misstatement 可容忍错报 `D$Jv N
60.the acceptable level of detection risk 可接受的检查风险