1.audit 审计 eTF8B<?
2.attestation 鉴证 ];I| _fXo%
3.credibility 可信赖程度 '<0q"juXE
4.audit of financial statements 财务报表审计 {\aSEE/'
5.agreed-upon procedures 执行商定程序 !1RV[b.8
6.high levels of assurance 高水平保证 r9M={jC
7.compilation 编制 p-pw*wH0
8.reliability 可靠性 ILi5WuOYX
9.relevance 相关性 zkp
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10.professional skepticism 职业谨慎 UC1!J
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11.objectivity 客观性 R2$ U K
12. professional competence 专业胜任能力 AIm$in`P
13.Senior/CPA-in-charge 项目经理 ya{>
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14.audit engagement letter 业务约定书 qp W#!Vbx
15.recurring audit 连续审计 ~t:b<'/
16.the client 委托人 ?&"^
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17.change CPA 更换注册会计师 $CmX
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18.the existing CPA 现任注册会计师 p0rwiBC=q
19.the successor CPA 后任注册会计师 '!-?
20.the preceding CPA前任注册会计师 KCk?)Qv
21.issue the audit report 出具审计报告 hf<$vRti>
22.expert 专家 h6h1.lZ
23.the board of directors 董事会 CJ?gjV6
24.knowledge of the entity‘ s business 了解被审计单位情况 DVhTb
25.assess material misstatement risks评估重大错报风险 IMGqJc,7
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 >'6GcnEb4.
27.a general knowledge of —— 初步了解―――的情况 5b#6 Y
28.a more knowledge of—— 进一步了解的情况 aE BP9RX}z
29.the prior year‘s working papers 以前年度工作底稿 #eC;3Kq#-
30.minutes of meeting 会议纪要 -L9R&r#_e
31.business risks 经营风险 5FSv"=
32.appropriateness 适当性 4VNb`!e
33.accounting estimate 会计估计 x~;EH6$5'/
34.management representations 管理层声明 \5P.C
35.going concern assumption 持续经营假设 (L5'rNk
36.audit plan 审计计划 VK'T[5e
37.significant audit areas 重点审计领域 B~>cNj<
38.error 错误 Yg)V*%0n
39.fraud舞弊 d=Do@)
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40.modified or additional procedures 修改或追加审计程序 u`pROd/ R5
41.misappropriation of assets 侵占资产 v{2DBr
42.transactions without substance 虚假交易 EB>B,#
43.unusual pressures 异常压力 q{GSsDo-:V
44.the suspected noncompliance 涉嫌存在违法行为 dPx<Dz;
45.materialiy 重要性 Y_@"v#
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46.exceed the materiality level 超过重要性水平 T;4`wB8@
47.approach the materiality level 接近重要性水平 <s8?
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48.an acceptably low level 可接受水平 !&`\ LJ=j
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 y5/6nvH_6
50.misstatements or omissions 错报或漏报 m`$>:B
51.aggregate 总计 C
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52.subsequent events 期后事项 +SQjX7]%
53.adjust the financial statements 调整财务报表 u5Ny=Xm
54.perform additional audit procedures 实施追加的审计程序 5ttMua <G?
55.audit risk 审计风险 ?{: D,{+
56.detection risk 检查风险 um jhG6
57.inappropriate audit opinion 不适当的审计意见 :B=8_M
58.material misstatement 重大的错报 UQ3@@:L_
59.tolerable misstatement 可容忍错报 ns#~}2"d
60.the acceptable level of detection risk 可接受的检查风险