1.audit 审计 S=o Ab&
2.attestation 鉴证 p6>3
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3.credibility 可信赖程度 )<!y_;$A
4.audit of financial statements 财务报表审计 |>d56
5.agreed-upon procedures 执行商定程序 )|*HkdF`
6.high levels of assurance 高水平保证 l0]z Zcpt
7.compilation 编制 S3.Pqp_<
8.reliability 可靠性 .( 75.^b2)
9.relevance 相关性 )=2iGEVW
10.professional skepticism 职业谨慎 (L
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11.objectivity 客观性 M$|^?U>cm
12. professional competence 专业胜任能力 S _1R]n1/
13.Senior/CPA-in-charge 项目经理 6 Rg{^E Rf
14.audit engagement letter 业务约定书 v vOG]2z
15.recurring audit 连续审计 |wWBV{^
16.the client 委托人 vrQ/Yf:\B
17.change CPA 更换注册会计师 !m:SRNPg
18.the existing CPA 现任注册会计师 :+en8^r%
19.the successor CPA 后任注册会计师 !,|yrB&`S
20.the preceding CPA前任注册会计师 3~"G27,
21.issue the audit report 出具审计报告 uh@ZHef[l
22.expert 专家 Pij*?qmeQ
23.the board of directors 董事会 ax,%07hJ
24.knowledge of the entity‘ s business 了解被审计单位情况 >e'6RZRLA
25.assess material misstatement risks评估重大错报风险 W}XDzR'<
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 UoBmS5
27.a general knowledge of —— 初步了解―――的情况 qVE6ROSh
28.a more knowledge of—— 进一步了解的情况 ub7|'+5
29.the prior year‘s working papers 以前年度工作底稿 v2/@Pu!kg
30.minutes of meeting 会议纪要 qfx=
31.business risks 经营风险
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32.appropriateness 适当性 D O#4E<]5
33.accounting estimate 会计估计 6-j><'
34.management representations 管理层声明 1s/t}J~zZ
35.going concern assumption 持续经营假设 [3}m
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36.audit plan 审计计划 &Z#g/Hc
37.significant audit areas 重点审计领域 YyjnyG
38.error 错误 AEp|#H'
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39.fraud舞弊 ~*ST fyFw
40.modified or additional procedures 修改或追加审计程序 2E;UHR
41.misappropriation of assets 侵占资产 7c5+8k3
42.transactions without substance 虚假交易 Fzt{^%\`
43.unusual pressures 异常压力 MB%yC]w8
44.the suspected noncompliance 涉嫌存在违法行为 ^yyL4{/
45.materialiy 重要性 qwoF4_VN
46.exceed the materiality level 超过重要性水平 |W:xbtPNy
47.approach the materiality level 接近重要性水平 9jBP|I{xI
48.an acceptably low level 可接受水平 W&T-E,
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 $!H;,Jxv
50.misstatements or omissions 错报或漏报 )E;B'^RVR
51.aggregate 总计 F4 `ud;1H
52.subsequent events 期后事项 :G!i]1x<
53.adjust the financial statements 调整财务报表 *QH@c3vUe\
54.perform additional audit procedures 实施追加的审计程序 $~W=)f9
55.audit risk 审计风险 Pp#
56.detection risk 检查风险 a9}7K/Y=d
57.inappropriate audit opinion 不适当的审计意见 CD]"Q1
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58.material misstatement 重大的错报 (
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59.tolerable misstatement 可容忍错报 5%Hw,h
60.the acceptable level of detection risk 可接受的检查风险