1.audit 审计 k|
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2.attestation 鉴证 |"EQyV
3.credibility 可信赖程度 6<C|O-
4.audit of financial statements 财务报表审计 O9 [Dae{i
5.agreed-upon procedures 执行商定程序 S_56!
6.high levels of assurance 高水平保证 T|Fl$is
7.compilation 编制 uY|-: =
8.reliability 可靠性 z0-`D.D@\
9.relevance 相关性 5"9!kZ(<
10.professional skepticism 职业谨慎 niJtgK:H^
11.objectivity 客观性 /q >1X!Z
12. professional competence 专业胜任能力 >FM2T<.;
13.Senior/CPA-in-charge 项目经理 A^"( VaK
14.audit engagement letter 业务约定书 ]eZrb%B.
15.recurring audit 连续审计 p!3!&
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16.the client 委托人 :HQQ8uQfb
17.change CPA 更换注册会计师 ;sn]Blpq
18.the existing CPA 现任注册会计师 u IGeSd5B
19.the successor CPA 后任注册会计师 \$[S=&E
20.the preceding CPA前任注册会计师 Mu]1e5^]
21.issue the audit report 出具审计报告 mXXU{IwUe
22.expert 专家 wLz@u$u?
23.the board of directors 董事会 P+nd?:cz
24.knowledge of the entity‘ s business 了解被审计单位情况 vCS D1~V_
25.assess material misstatement risks评估重大错报风险 e2l!L*[g
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 /V@9!
27.a general knowledge of —— 初步了解―――的情况 JQ)w/@Vu=
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 s xp>9&
30.minutes of meeting 会议纪要 3=~0m
31.business risks 经营风险 m3E`kW|
32.appropriateness 适当性
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33.accounting estimate 会计估计 ^9*kZV<K
34.management representations 管理层声明 [b6P
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35.going concern assumption 持续经营假设 1z$K54Mj
36.audit plan 审计计划 ii:E>O(0B
37.significant audit areas 重点审计领域 zBTyRL
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38.error 错误 $
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39.fraud舞弊 {
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40.modified or additional procedures 修改或追加审计程序 Q
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41.misappropriation of assets 侵占资产 qTUyax
42.transactions without substance 虚假交易 B6#^a
43.unusual pressures 异常压力 Y(3X5v?[
44.the suspected noncompliance 涉嫌存在违法行为 0<C]9[l
45.materialiy 重要性 qmx4hs8sh
46.exceed the materiality level 超过重要性水平 I=G-(L/&
47.approach the materiality level 接近重要性水平 (!B1}5"
48.an acceptably low level 可接受水平 8\{1y:|
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 yO`HL'SMo
50.misstatements or omissions 错报或漏报 oi:!YVc
51.aggregate 总计 qlgo#[i
52.subsequent events 期后事项 {N2MskK
53.adjust the financial statements 调整财务报表 :@8N${7`$A
54.perform additional audit procedures 实施追加的审计程序 L&L