1.audit 审计 XII'
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2.attestation 鉴证 h~q5GhY!9
3.credibility 可信赖程度 >RrG&Wv59
4.audit of financial statements 财务报表审计 :wfN+g=
5.agreed-upon procedures 执行商定程序 8v6AfTo%
6.high levels of assurance 高水平保证 uJa.]J~L=
7.compilation 编制 U"Y/PBs,
8.reliability 可靠性 <2wC)l3j*
9.relevance 相关性 f||S?ns_
10.professional skepticism 职业谨慎 [_*?~
11.objectivity 客观性 dwb ^z+
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 pxCQ=0k
14.audit engagement letter 业务约定书 4}0Ry\
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15.recurring audit 连续审计 /1eeNbd
16.the client 委托人 +ijxv
17.change CPA 更换注册会计师 me90|GOx+
18.the existing CPA 现任注册会计师 +kq+x6&
19.the successor CPA 后任注册会计师 $ )6x3&]P
20.the preceding CPA前任注册会计师 8J~-|<Q6
21.issue the audit report 出具审计报告 6Q_ZP#oAV
22.expert 专家 vZPBjloT!.
23.the board of directors 董事会 I(j$
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24.knowledge of the entity‘ s business 了解被审计单位情况 PB~
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25.assess material misstatement risks评估重大错报风险 [4+I1UR`
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 n^<J@uC
27.a general knowledge of —— 初步了解―――的情况 gO/\Yi
28.a more knowledge of—— 进一步了解的情况 H>%L@Btw
29.the prior year‘s working papers 以前年度工作底稿 <Vh}d/
30.minutes of meeting 会议纪要 K*M1$@5
31.business risks 经营风险 ),2|TlQ
32.appropriateness 适当性 {D8yqO A}
33.accounting estimate 会计估计 N9~'\O$'7
34.management representations 管理层声明 Y4[oa?G
35.going concern assumption 持续经营假设 S$46YQ
36.audit plan 审计计划 znAo]F9=J"
37.significant audit areas 重点审计领域 whFJ]
38.error 错误 :.(A,
39.fraud舞弊 KfQ?b_H.
40.modified or additional procedures 修改或追加审计程序 }taG/kE62
41.misappropriation of assets 侵占资产 }(K1=cE
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42.transactions without substance 虚假交易 7v}(R:*
43.unusual pressures 异常压力 9xeg,#1
44.the suspected noncompliance 涉嫌存在违法行为 8YQ7XB
45.materialiy 重要性 p[}~Z|(
46.exceed the materiality level 超过重要性水平 ,lVQ-qw5
47.approach the materiality level 接近重要性水平 Sa/]81aG
48.an acceptably low level 可接受水平 #VsS C1
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 yTf
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50.misstatements or omissions 错报或漏报 YUTI)&y
51.aggregate 总计 Kaji&Ibd
52.subsequent events 期后事项 %q6I-
53.adjust the financial statements 调整财务报表 3CPSyF
54.perform additional audit procedures 实施追加的审计程序 g*!1S
55.audit risk 审计风险 c GyBml1
56.detection risk 检查风险 Lz!H@)-mr
57.inappropriate audit opinion 不适当的审计意见 )"_&CYnd
58.material misstatement 重大的错报 ,:0
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59.tolerable misstatement 可容忍错报 Hk$do`H-=Y
60.the acceptable level of detection risk 可接受的检查风险