1.audit 审计 ,T2G~^0
2.attestation 鉴证 ]Ux<aiY]a
3.credibility 可信赖程度 t+eVR8
4.audit of financial statements 财务报表审计 () j=5KDu
5.agreed-upon procedures 执行商定程序 ?mwD*LN3o
6.high levels of assurance 高水平保证 ub|V\M{
7.compilation 编制 V3"=w&2]K
8.reliability 可靠性 %mZ {4<7
9.relevance 相关性 p\<u6v ~
J
10.professional skepticism 职业谨慎 l,kUhZ@W
11.objectivity 客观性 |o\8
12. professional competence 专业胜任能力 8O38#{[S
13.Senior/CPA-in-charge 项目经理 78/Zk}I
]
14.audit engagement letter 业务约定书 \_lod kf
15.recurring audit 连续审计 92 [;Y
16.the client 委托人 1R,:
17.change CPA 更换注册会计师 DCZ\6WY1G)
18.the existing CPA 现任注册会计师 %@u;5qD&
19.the successor CPA 后任注册会计师 ;72T|e
20.the preceding CPA前任注册会计师 7x@A%2J
21.issue the audit report 出具审计报告 <WcR,d
22.expert 专家 B&@?*^.
23.the board of directors 董事会 _]Zs,Hy
24.knowledge of the entity‘ s business 了解被审计单位情况 (2=Zm@Zpf
25.assess material misstatement risks评估重大错报风险 )Q.>rX,F
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 )'~6HO8Z
27.a general knowledge of —— 初步了解―――的情况 l?Ya"C`FL
28.a more knowledge of—— 进一步了解的情况
h-%R<[
29.the prior year‘s working papers 以前年度工作底稿
Nd;Ku6
30.minutes of meeting 会议纪要 ?#45wC
31.business risks 经营风险 6Aku1h
32.appropriateness 适当性 1~PV[2a
33.accounting estimate 会计估计 THS.GvT9[
34.management representations 管理层声明 xftBSdVE
35.going concern assumption 持续经营假设 GSRVe/[
36.audit plan 审计计划 *m#Za<_Gv
37.significant audit areas 重点审计领域 #*
KNPh
38.error 错误 /C6k+0ApMT
39.fraud舞弊 g4l
!xT
40.modified or additional procedures 修改或追加审计程序 VSSu&Q
41.misappropriation of assets 侵占资产 *"{lMZ+
42.transactions without substance 虚假交易 +1D+]*t_?[
43.unusual pressures 异常压力 L>3x9
44.the suspected noncompliance 涉嫌存在违法行为 lMBLIB]i
45.materialiy 重要性 4 XAQVq5
46.exceed the materiality level 超过重要性水平 zR{W?_cV
47.approach the materiality level 接近重要性水平 [xGf,;Z
48.an acceptably low level 可接受水平 |y2w9n0D
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 rsy'q(N[
50.misstatements or omissions 错报或漏报 Gy6l<:;
51.aggregate 总计 tfGHea)M
52.subsequent events 期后事项 $
GTU$4u
53.adjust the financial statements 调整财务报表 urjjw.wZ
54.perform additional audit procedures 实施追加的审计程序 8/=L2fNN[
55.audit risk 审计风险 fyByz=pl
56.detection risk 检查风险 #':fkIYe'
57.inappropriate audit opinion 不适当的审计意见 SF>c\eTtx
58.material misstatement 重大的错报 fIsp;ca[k
59.tolerable misstatement 可容忍错报 Ac<Phy-J
60.the acceptable level of detection risk 可接受的检查风险