1.audit 审计 p/HDG
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2.attestation 鉴证 *(?Wzanh
3.credibility 可信赖程度 {}$7B p
4.audit of financial statements 财务报表审计 mOsp~|d
5.agreed-upon procedures 执行商定程序 5dj@N3ZX7;
6.high levels of assurance 高水平保证 0B]q /G(
7.compilation 编制 hu.o$sV3;
8.reliability 可靠性 0+* NHiH
9.relevance 相关性 0- )K_JV
10.professional skepticism 职业谨慎 xf]K
11.objectivity 客观性 GBbnR:hM
12. professional competence 专业胜任能力 Dp
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13.Senior/CPA-in-charge 项目经理 &xQM!f
14.audit engagement letter 业务约定书 #_w
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15.recurring audit 连续审计 E5bVCAz
16.the client 委托人 \xkKgI/
17.change CPA 更换注册会计师 }oRBQP^&K
18.the existing CPA 现任注册会计师 [8i)/5D4
19.the successor CPA 后任注册会计师 %M@K(Qu
20.the preceding CPA前任注册会计师 `GC
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21.issue the audit report 出具审计报告 No'?8 +i
22.expert 专家 fORkH^Y(&
23.the board of directors 董事会 `OBzOM
24.knowledge of the entity‘ s business 了解被审计单位情况 8Y?M:^f~
25.assess material misstatement risks评估重大错报风险 ?FQ#I~'<
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 l<`>
27.a general knowledge of —— 初步了解―――的情况 J,2V&WuV0r
28.a more knowledge of—— 进一步了解的情况 N]A# ecm
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 I+8n;I)]X
31.business risks 经营风险 50^ux:Uv+N
32.appropriateness 适当性 T }}2J/sj
33.accounting estimate 会计估计 g"! (@]L!@
34.management representations 管理层声明 7MK
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35.going concern assumption 持续经营假设 'u7-Qetj
36.audit plan 审计计划 69g{o
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37.significant audit areas 重点审计领域 Gmz^vpQ]t
38.error 错误 w7V\_^&Id
39.fraud舞弊 s<9g3Gh
40.modified or additional procedures 修改或追加审计程序 HeRi67
41.misappropriation of assets 侵占资产 BNu >/zGpB
42.transactions without substance 虚假交易 %=`JWLLG
43.unusual pressures 异常压力 +WH\,E
44.the suspected noncompliance 涉嫌存在违法行为 % =^/^[D
45.materialiy 重要性 iVXt@[
46.exceed the materiality level 超过重要性水平 K3yQ0k
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47.approach the materiality level 接近重要性水平 Lgg,K//g
48.an acceptably low level 可接受水平 b dgkA
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 e5|lz.o;
50.misstatements or omissions 错报或漏报 /T w{JO#Q
51.aggregate 总计 {>f"&I<xw
52.subsequent events 期后事项 P!eo#b^S
53.adjust the financial statements 调整财务报表 -K64J5|b7
54.perform additional audit procedures 实施追加的审计程序 BzzC|
55.audit risk 审计风险 <+roY"
56.detection risk 检查风险 JE?rp1.
57.inappropriate audit opinion 不适当的审计意见 8QrpNSj4
58.material misstatement 重大的错报 `\kihNkJn3
59.tolerable misstatement 可容忍错报 s^wm2/Yw
60.the acceptable level of detection risk 可接受的检查风险