1.audit 审计 2zs73:z
2.attestation 鉴证 _V7r1fY:
3.credibility 可信赖程度 /SrCE
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4.audit of financial statements 财务报表审计 C~o7X^[R\
5.agreed-upon procedures 执行商定程序 a1_GIM0
6.high levels of assurance 高水平保证 3'cE\u
7.compilation 编制 &Low/Y'.jJ
8.reliability 可靠性 q,93nhs "
9.relevance 相关性 7?GIS '
10.professional skepticism 职业谨慎
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11.objectivity 客观性 :lf+W
12. professional competence 专业胜任能力 X voo=
13.Senior/CPA-in-charge 项目经理 p<,*3huj
14.audit engagement letter 业务约定书 g^}8:,F_
15.recurring audit 连续审计 va}Pj#=
16.the client 委托人 P<M?Qd1.
17.change CPA 更换注册会计师 19E8'@
18.the existing CPA 现任注册会计师 Kx;eaz:gx
19.the successor CPA 后任注册会计师 j g
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20.the preceding CPA前任注册会计师 SqEgn}m$
21.issue the audit report 出具审计报告 +@p%
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22.expert 专家 e?JW
23.the board of directors 董事会 #xX5,r0
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 o<COm9)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 4QvsBpz@
27.a general knowledge of —— 初步了解―――的情况 60J;sGW
28.a more knowledge of—— 进一步了解的情况 E4|jOz^j4\
29.the prior year‘s working papers 以前年度工作底稿 OY;*zk
30.minutes of meeting 会议纪要 KH(%?
31.business risks 经营风险 YjxF}VI~<
32.appropriateness 适当性 psg)*'r
33.accounting estimate 会计估计 BJM.iXU)[
34.management representations 管理层声明 ;7?kl>5]
35.going concern assumption 持续经营假设 |=`~-i2W
36.audit plan 审计计划 yku5SEJ\
37.significant audit areas 重点审计领域 zgNc4B
38.error 错误 =5/9%P8j9
39.fraud舞弊 9Iwe2lu
40.modified or additional procedures 修改或追加审计程序 1IC~e^"
41.misappropriation of assets 侵占资产 JBE!j-F
42.transactions without substance 虚假交易 y\Ic@-aWI
43.unusual pressures 异常压力 [|(N_[E|6
44.the suspected noncompliance 涉嫌存在违法行为 d1AioQ9
45.materialiy 重要性 K/i*w<aPb7
46.exceed the materiality level 超过重要性水平 +av@$}
47.approach the materiality level 接近重要性水平 b
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48.an acceptably low level 可接受水平 pEBM3r!X
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 * w?N{.
50.misstatements or omissions 错报或漏报 2R;}y7{
51.aggregate 总计 gW>uR3Ca4
52.subsequent events 期后事项 Fl kcU
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53.adjust the financial statements 调整财务报表 5*l T.
54.perform additional audit procedures 实施追加的审计程序 ]P.'>4
55.audit risk 审计风险 8$6Y{$&C
56.detection risk 检查风险 N/%WsQp
57.inappropriate audit opinion 不适当的审计意见 ^l9N48]|?
58.material misstatement 重大的错报 _ba>19csq%
59.tolerable misstatement 可容忍错报 ]s'Q_wh_-v
60.the acceptable level of detection risk 可接受的检查风险