1.audit 审计 irn
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2.attestation 鉴证 )!sjXiC!h
3.credibility 可信赖程度 De49!{\a
4.audit of financial statements 财务报表审计 .Txwp?};
5.agreed-upon procedures 执行商定程序 GJBMaT
6.high levels of assurance 高水平保证 ?Lr:
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7.compilation 编制 )2bbG4:N
8.reliability 可靠性 B\>3[_n
9.relevance 相关性 .b<wNUzP
10.professional skepticism 职业谨慎 *C(q{|f
11.objectivity 客观性 B,A\/%<
12. professional competence 专业胜任能力 w)}@svv"
13.Senior/CPA-in-charge 项目经理 sP%J`L@h
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 \>e>J\t:
16.the client 委托人 pF:C
17.change CPA 更换注册会计师 DjiWg(X
18.the existing CPA 现任注册会计师 31mlnDif
19.the successor CPA 后任注册会计师 .U,>Qn4/
20.the preceding CPA前任注册会计师 7zu3o
21.issue the audit report 出具审计报告 [Ib17#74
22.expert 专家 XKbTjR
23.the board of directors 董事会 1<wolTf
24.knowledge of the entity‘ s business 了解被审计单位情况 ^bXCYkx
25.assess material misstatement risks评估重大错报风险 'WoB\y569
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 >V@,K z1
27.a general knowledge of —— 初步了解―――的情况 .u;'eVH)a}
28.a more knowledge of—— 进一步了解的情况 6`)Ss5jzk
29.the prior year‘s working papers 以前年度工作底稿 w6'8L s
30.minutes of meeting 会议纪要 `e+eL*rZ~
31.business risks 经营风险 OLDEB.@
32.appropriateness 适当性 C]
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33.accounting estimate 会计估计 l4q7,%G
34.management representations 管理层声明 Oz.Zxw
35.going concern assumption 持续经营假设 'h{DjNSM
36.audit plan 审计计划 ~VJP:Y{[
37.significant audit areas 重点审计领域 SSr2K
38.error 错误 $+HS^m
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 bt?)ryu
41.misappropriation of assets 侵占资产 1)!]zV
42.transactions without substance 虚假交易 G
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43.unusual pressures 异常压力 5$
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44.the suspected noncompliance 涉嫌存在违法行为 Xd9<`gu
45.materialiy 重要性 V;]U]
46.exceed the materiality level 超过重要性水平 zuBfkW95+
47.approach the materiality level 接近重要性水平 %(kf#[zQ
48.an acceptably low level 可接受水平 'a enhj
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 A*3R@G*h
50.misstatements or omissions 错报或漏报 < nyk:E
51.aggregate 总计 H3qL&xL
52.subsequent events 期后事项 iTeFy-Ct
53.adjust the financial statements 调整财务报表 "yx
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54.perform additional audit procedures 实施追加的审计程序 '5n=tRx
55.audit risk 审计风险 /4u:5G
56.detection risk 检查风险 4(\7Or(''
57.inappropriate audit opinion 不适当的审计意见 Uc|MfxsL
58.material misstatement 重大的错报 kA&ul
59.tolerable misstatement 可容忍错报 ^ px)W,O
60.the acceptable level of detection risk 可接受的检查风险