1.audit 审计 B]cV|S|
2.attestation 鉴证 xa%2w]
3.credibility 可信赖程度 LBhDP5qF
4.audit of financial statements 财务报表审计 5cC)&}I
5.agreed-upon procedures 执行商定程序 95 X6V
6.high levels of assurance 高水平保证 th|TwD&mO
7.compilation 编制 6
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8.reliability 可靠性 'Z^KpW
9.relevance 相关性 4:XVu
10.professional skepticism 职业谨慎 6b=7{nLF
11.objectivity 客观性 xy<)zKp
12. professional competence 专业胜任能力 Jd/XEs?<q
13.Senior/CPA-in-charge 项目经理 .^?Z3iA",
14.audit engagement letter 业务约定书 T9Pu V
15.recurring audit 连续审计 k|_LF[
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16.the client 委托人 m9f[nT
17.change CPA 更换注册会计师 tumYZ)nW
18.the existing CPA 现任注册会计师 JztSP?
19.the successor CPA 后任注册会计师 >`.$Tyw
20.the preceding CPA前任注册会计师 C]%}L%,
21.issue the audit report 出具审计报告 $PKUcT0N9
22.expert 专家 w<=-n;2
23.the board of directors 董事会 x?-kt.M
24.knowledge of the entity‘ s business 了解被审计单位情况 EN2/3~syO-
25.assess material misstatement risks评估重大错报风险 WEugm603
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 q#1CmKt4R
27.a general knowledge of —— 初步了解―――的情况 tp=/f
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28.a more knowledge of—— 进一步了解的情况 }q[IhjD%
29.the prior year‘s working papers 以前年度工作底稿 hvU
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30.minutes of meeting 会议纪要 wg 6
31.business risks 经营风险 tY$4k26
32.appropriateness 适当性 D,;6$Pvg^
33.accounting estimate 会计估计 ,zH\&D$>u
34.management representations 管理层声明 ,L7:3W
35.going concern assumption 持续经营假设 :jioF{,
36.audit plan 审计计划 C*,PH!$k
37.significant audit areas 重点审计领域 ]5i]2r1
38.error 错误 E,:E u<
39.fraud舞弊 /kK:{
40.modified or additional procedures 修改或追加审计程序 fIg~[VN"
41.misappropriation of assets 侵占资产 Z%O>|ozpq
42.transactions without substance 虚假交易 sD`OHV:
43.unusual pressures 异常压力 Z?tw#n[T
44.the suspected noncompliance 涉嫌存在违法行为 \{M/Do:
45.materialiy 重要性 ]k.'~Syz
46.exceed the materiality level 超过重要性水平 P0^7hSo
47.approach the materiality level 接近重要性水平 [i)G:8U
48.an acceptably low level 可接受水平 _i+7O^=d6X
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 -
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50.misstatements or omissions 错报或漏报 5X"WgR;
51.aggregate 总计 -axV;+"b
52.subsequent events 期后事项 uNRT@@oCq
53.adjust the financial statements 调整财务报表 "?T
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54.perform additional audit procedures 实施追加的审计程序 R?GF,s<j
55.audit risk 审计风险 Gf1O7L1rX
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 W8{zV_TBm
58.material misstatement 重大的错报 Hg;; >
59.tolerable misstatement 可容忍错报 /A~+32B
60.the acceptable level of detection risk 可接受的检查风险