1.audit 审计 L|j
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2.attestation 鉴证 ;i<jhNA
3.credibility 可信赖程度 kz}R[7
4.audit of financial statements 财务报表审计 7[pBUDA
5.agreed-upon procedures 执行商定程序 ;
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6.high levels of assurance 高水平保证 bulS&dAX
7.compilation 编制 QzvHm1,@
8.reliability 可靠性 8\.b4FNJ
9.relevance 相关性 S\i@s_
10.professional skepticism 职业谨慎 4rg2y]
11.objectivity 客观性 hX:"QXx
12. professional competence 专业胜任能力 }<a^</s
13.Senior/CPA-in-charge 项目经理 c9"r6j2m5
14.audit engagement letter 业务约定书 zi@]83SS#
15.recurring audit 连续审计 +]Zva:$#`
16.the client 委托人 Yf@e=:
17.change CPA 更换注册会计师 X{xBYZv4
18.the existing CPA 现任注册会计师 uVE.,)xz
19.the successor CPA 后任注册会计师 Lh.b5Q|
20.the preceding CPA前任注册会计师 ]`g@UtD9`
21.issue the audit report 出具审计报告 =q7Z
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22.expert 专家 o\b- _E5"?
23.the board of directors 董事会 ia @'%8
24.knowledge of the entity‘ s business 了解被审计单位情况 >Gml4vGK
25.assess material misstatement risks评估重大错报风险 O^Q7b7}y
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 hj%ye~|~
27.a general knowledge of —— 初步了解―――的情况 Pz*_)N}j >
28.a more knowledge of—— 进一步了解的情况 s$ENFp7P
29.the prior year‘s working papers 以前年度工作底稿 !>,m&O-x
30.minutes of meeting 会议纪要
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31.business risks 经营风险 u$#Wv2| mk
32.appropriateness 适当性 <7SpEVQ
33.accounting estimate 会计估计 *iBTI+"]
34.management representations 管理层声明 `
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35.going concern assumption 持续经营假设 PXzsj.
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 W!Hm~9fz
38.error 错误 Mips.Bx
39.fraud舞弊 v{zMO:3
40.modified or additional procedures 修改或追加审计程序 JxE53ev
41.misappropriation of assets 侵占资产 l/TjQ*
42.transactions without substance 虚假交易 ULrr=5&8
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 nRL. ppUI
45.materialiy 重要性 M>9-=$
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46.exceed the materiality level 超过重要性水平 Un`^jw#_
47.approach the materiality level 接近重要性水平 ^bg2[FV
48.an acceptably low level 可接受水平 )a9 ]US^
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 3s\.cG?`r
50.misstatements or omissions 错报或漏报 *4+3ObA
51.aggregate 总计 ('wY9kvL&
52.subsequent events 期后事项 "Ve.cP,7(
53.adjust the financial statements 调整财务报表 ;c~cet4
54.perform additional audit procedures 实施追加的审计程序 'o|30LzYgQ
55.audit risk 审计风险 UcBe'r}G
56.detection risk 检查风险 {!6/x9>
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 (" LQll9
59.tolerable misstatement 可容忍错报 kB?al#`
60.the acceptable level of detection risk 可接受的检查风险