1.audit 审计 qGzF@p(p8
2.attestation 鉴证 ~^o YPd52*
3.credibility 可信赖程度 m-Se-aF
4.audit of financial statements 财务报表审计 R l)g[s
5.agreed-upon procedures 执行商定程序 Q@Cy\l
6.high levels of assurance 高水平保证 ];QX&";Z
7.compilation 编制 5 &]a8p{
8.reliability 可靠性 _V3}F1?W
9.relevance 相关性 ^+Vf*YY
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10.professional skepticism 职业谨慎 GvL\%0Ibx
11.objectivity 客观性 +0:]KG!Zs.
12. professional competence 专业胜任能力 98CS|NEe
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 U \F ?{/
15.recurring audit 连续审计 gi8f)MNP?~
16.the client 委托人 F*y7
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17.change CPA 更换注册会计师 z/pxZB~"
18.the existing CPA 现任注册会计师 =3GgfU5k
19.the successor CPA 后任注册会计师 d;).| .}P
20.the preceding CPA前任注册会计师 mC'<Ov<eJ
21.issue the audit report 出具审计报告 O/oLQoH
22.expert 专家 r$,Xv+}
23.the board of directors 董事会 x,
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24.knowledge of the entity‘ s business 了解被审计单位情况 @680.+Kw
25.assess material misstatement risks评估重大错报风险 :7s2M
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 y!~ }7=
27.a general knowledge of —— 初步了解―――的情况 5zF$Q {3
28.a more knowledge of—— 进一步了解的情况 pwNF\ ={
29.the prior year‘s working papers 以前年度工作底稿 2UTmQOm
30.minutes of meeting 会议纪要 9]g`VD6<v
31.business risks 经营风险 3WPZZN<K9
32.appropriateness 适当性 X//=OpS`
33.accounting estimate 会计估计 ?p>m;Aq
34.management representations 管理层声明 tl=e!
35.going concern assumption 持续经营假设 @\U] hN?
36.audit plan 审计计划 @$;I%
37.significant audit areas 重点审计领域 2xv[cpVi
38.error 错误 w`F'loUEt
39.fraud舞弊 M|UCV_omN
40.modified or additional procedures 修改或追加审计程序 t~Qj$:\
41.misappropriation of assets 侵占资产 :VX2&*
42.transactions without substance 虚假交易 TjjR% 3
43.unusual pressures 异常压力 /LG}nY
44.the suspected noncompliance 涉嫌存在违法行为 N <M6~
45.materialiy 重要性 QH k jxj
46.exceed the materiality level 超过重要性水平 lXutZ<S[
47.approach the materiality level 接近重要性水平 3E!3kSh|
48.an acceptably low level 可接受水平 t* =i8`8
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 $kxu-
50.misstatements or omissions 错报或漏报 :bqUA(k
51.aggregate 总计 }RUK?:lEA
52.subsequent events 期后事项 R3*{"!O
53.adjust the financial statements 调整财务报表 =RHIB1
54.perform additional audit procedures 实施追加的审计程序 jT4
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55.audit risk 审计风险 r>6FJ:Tx
56.detection risk 检查风险 9r 5(
57.inappropriate audit opinion 不适当的审计意见 `X(H,Q}*;
58.material misstatement 重大的错报 CxrsP.
59.tolerable misstatement 可容忍错报 $?DEO[p.
60.the acceptable level of detection risk 可接受的检查风险