1.audit 审计 2<2a3'pG
2.attestation 鉴证 S[rfcL"
3.credibility 可信赖程度 Df1eHa5-7
4.audit of financial statements 财务报表审计 <dk9n}y<,
5.agreed-upon procedures 执行商定程序 <(qdxdUp
6.high levels of assurance 高水平保证 F zBny[F
7.compilation 编制 ryd}-_LL
8.reliability 可靠性 7vH4}S\
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9.relevance 相关性 ,*p(q/kJh~
10.professional skepticism 职业谨慎 iVqF]2>
11.objectivity 客观性 Ki)hr%UFw
12. professional competence 专业胜任能力 3
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13.Senior/CPA-in-charge 项目经理 4
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14.audit engagement letter 业务约定书 @[rlwwG,
15.recurring audit 连续审计 (ubK
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16.the client 委托人 G_5NS<JE"S
17.change CPA 更换注册会计师 @6b;sv1W
18.the existing CPA 现任注册会计师 D>wo>,G
19.the successor CPA 后任注册会计师 Y}x_ud,
20.the preceding CPA前任注册会计师 6>EoU-YX}l
21.issue the audit report 出具审计报告 URTJA<r8D
22.expert 专家 =0U"07%}
23.the board of directors 董事会 ~1{~iB2G
24.knowledge of the entity‘ s business 了解被审计单位情况 RQn3y-N]
25.assess material misstatement risks评估重大错报风险 r2Q) Q
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 ~-(X\:z}
27.a general knowledge of —— 初步了解―――的情况 -1!s8G
28.a more knowledge of—— 进一步了解的情况 C4C!
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29.the prior year‘s working papers 以前年度工作底稿 TF,a`?c`
30.minutes of meeting 会议纪要 u-dF~.x
31.business risks 经营风险 'ka"0~:NS{
32.appropriateness 适当性 h"N#/zQ
33.accounting estimate 会计估计 ewinG-hX_
34.management representations 管理层声明 0I.!
35.going concern assumption 持续经营假设 iB'g7&,L
36.audit plan 审计计划 5YiBw|Z7 "
37.significant audit areas 重点审计领域 a@gm r%C
38.error 错误 `udZ =S"/L
39.fraud舞弊 D_cd
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40.modified or additional procedures 修改或追加审计程序 v-Uz,3
41.misappropriation of assets 侵占资产 l_=kW!l
42.transactions without substance 虚假交易 'seuO!5
43.unusual pressures 异常压力 uFi[50
44.the suspected noncompliance 涉嫌存在违法行为 ~_SVQ7P
45.materialiy 重要性 M Xl!
46.exceed the materiality level 超过重要性水平 7o M]
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47.approach the materiality level 接近重要性水平 %u$dN9cw
48.an acceptably low level 可接受水平 f]^ @z<FC
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 AzBpQb*
50.misstatements or omissions 错报或漏报 e-o$bf%
51.aggregate 总计 ;
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52.subsequent events 期后事项 %PU{h
53.adjust the financial statements 调整财务报表 ^TY8,qDA
54.perform additional audit procedures 实施追加的审计程序 t+SLU6j,
55.audit risk 审计风险 fm,:8%
56.detection risk 检查风险 u]Y NF[]
57.inappropriate audit opinion 不适当的审计意见 xZ&S7G1