1.audit 审计 Qc PU{#6
2.attestation 鉴证 +*Uv+oC|
3.credibility 可信赖程度 7-~)/7L
4.audit of financial statements 财务报表审计 k#8`996P
5.agreed-upon procedures 执行商定程序 Fr;
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6.high levels of assurance 高水平保证 vX}w_Jj>
7.compilation 编制 8pftc) k
8.reliability 可靠性 ;c DMcKKIA
9.relevance 相关性 BF;}9QebmS
10.professional skepticism 职业谨慎 Hz==,NR-W
11.objectivity 客观性 FH$q,BI!R
12. professional competence 专业胜任能力 6KXW]a `
13.Senior/CPA-in-charge 项目经理 uGqeT#dP
14.audit engagement letter 业务约定书 r3-<~k-
15.recurring audit 连续审计 NJ-Ji> w
16.the client 委托人 `YE=B{q
17.change CPA 更换注册会计师 z,2*3Be6V
18.the existing CPA 现任注册会计师 n"D` =
19.the successor CPA 后任注册会计师 ?TK`s Gy
20.the preceding CPA前任注册会计师 $8AW
21.issue the audit report 出具审计报告 @pYC!;n+
22.expert 专家 ,9_O4O%
23.the board of directors 董事会 dGkw%3[
24.knowledge of the entity‘ s business 了解被审计单位情况 fiD,HGx
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25.assess material misstatement risks评估重大错报风险 Rt&5s)O'
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 \@N~{72:k
27.a general knowledge of —— 初步了解―――的情况 HuU$x;~
28.a more knowledge of—— 进一步了解的情况 B, H9EX
29.the prior year‘s working papers 以前年度工作底稿 #=33TvprR2
30.minutes of meeting 会议纪要 $e--"@[Y
31.business risks 经营风险 M"/Jn[
32.appropriateness 适当性 X"r.*fb;N
33.accounting estimate 会计估计 "e8EA!Ipte
34.management representations 管理层声明 o9]32l
35.going concern assumption 持续经营假设 ?CC.xE
36.audit plan 审计计划 &ni#(
37.significant audit areas 重点审计领域 )z18:C3
38.error 错误 XBkaum4j
39.fraud舞弊 rwP)TJh"
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 Jvsy
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42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 3!fR'L/i
44.the suspected noncompliance 涉嫌存在违法行为 _X;,,VEV!
45.materialiy 重要性 dh [kx
46.exceed the materiality level 超过重要性水平 n8_X<jIp3
47.approach the materiality level 接近重要性水平 C/qKa[mg
48.an acceptably low level 可接受水平 H@$K/
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 z5(5\j]
50.misstatements or omissions 错报或漏报 RLF6Bc
51.aggregate 总计 pI
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52.subsequent events 期后事项 HQ"
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53.adjust the financial statements 调整财务报表 <jF&+[*iT
54.perform additional audit procedures 实施追加的审计程序 9lR6:}L7
55.audit risk 审计风险 YI"!&a'yj
56.detection risk 检查风险 Cb? !+U
57.inappropriate audit opinion 不适当的审计意见 ,IqE<i!U
58.material misstatement 重大的错报 N|2d9E
59.tolerable misstatement 可容忍错报 sCzpNJ"8
60.the acceptable level of detection risk 可接受的检查风险