1.audit 审计 ;mI^J=V3
2.attestation 鉴证 J>M 9t%f@
3.credibility 可信赖程度 'JgCl'k,
4.audit of financial statements 财务报表审计 'PrBa[%
5.agreed-upon procedures 执行商定程序 hKg +A
6.high levels of assurance 高水平保证 cD9U^SOS
7.compilation 编制 60n>FQ<
8.reliability 可靠性 *oLDy1<
9.relevance 相关性 HP7~Zn)c
10.professional skepticism 职业谨慎 HS*Y%*
11.objectivity 客观性 $[Ut])4
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12. professional competence 专业胜任能力 {\k }:)
13.Senior/CPA-in-charge 项目经理 #Mk3cp^Yl
14.audit engagement letter 业务约定书 K8&) kfyI
15.recurring audit 连续审计 -
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16.the client 委托人 UvU@3[fw
17.change CPA 更换注册会计师 ^?0'\Z
18.the existing CPA 现任注册会计师 : &n
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19.the successor CPA 后任注册会计师 \
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20.the preceding CPA前任注册会计师 /V cbT >=
21.issue the audit report 出具审计报告 }Z\S__\9
22.expert 专家 FzSL[S4i
23.the board of directors 董事会 TC2%n\
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24.knowledge of the entity‘ s business 了解被审计单位情况 ]Ar,HaX-
25.assess material misstatement risks评估重大错报风险 Xe:rPxZf~
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 }%c>Hh
27.a general knowledge of —— 初步了解―――的情况 s1sn,?
28.a more knowledge of—— 进一步了解的情况 ,o0Kev z
29.the prior year‘s working papers 以前年度工作底稿 0t(c84o5
30.minutes of meeting 会议纪要 LN.*gGl
31.business risks 经营风险 y8C8~ -&OK
32.appropriateness 适当性 FSz<R*2
33.accounting estimate 会计估计 ;"#y HP`
34.management representations 管理层声明 mJ(
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35.going concern assumption 持续经营假设 !?).4yr
36.audit plan 审计计划 Wt@hST
37.significant audit areas 重点审计领域 F/1
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38.error 错误 rtbV*@Z
39.fraud舞弊 l{]KA4
40.modified or additional procedures 修改或追加审计程序 O3T7O`H[
41.misappropriation of assets 侵占资产 =z"8#_3A
42.transactions without substance 虚假交易 ^7i7yM}6(
43.unusual pressures 异常压力 Zl'/Mxg
44.the suspected noncompliance 涉嫌存在违法行为 )}"`$6:k`
45.materialiy 重要性 S[hyN7sI
46.exceed the materiality level 超过重要性水平 1M_Vhs^
47.approach the materiality level 接近重要性水平 BHU$QX
48.an acceptably low level 可接受水平 !;vv-v,LQ
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 9@IL5 47V
50.misstatements or omissions 错报或漏报 4Z=`;
51.aggregate 总计 &w`DF,k|
52.subsequent events 期后事项 vf#d
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 ~H
55.audit risk 审计风险 lIx./Nf
56.detection risk 检查风险 G,B4=[Y
57.inappropriate audit opinion 不适当的审计意见 SO
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58.material misstatement 重大的错报 MwQ4&z#wh
59.tolerable misstatement 可容忍错报 ypGt6t(;
60.the acceptable level of detection risk 可接受的检查风险