1.audit 审计 O9)k)A]`O
2.attestation 鉴证 7x`4P|Uu
3.credibility 可信赖程度 |r53>,oR<:
4.audit of financial statements 财务报表审计 CIf""gL9
5.agreed-upon procedures 执行商定程序 b'4r5@GO
6.high levels of assurance 高水平保证
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7.compilation 编制 q^b_'We_9
8.reliability 可靠性 $dHD
9.relevance 相关性 A>}]
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10.professional skepticism 职业谨慎 K?mly$
11.objectivity 客观性
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12. professional competence 专业胜任能力 "C [uz&
13.Senior/CPA-in-charge 项目经理 K.\-
14.audit engagement letter 业务约定书 yykyvy
15.recurring audit 连续审计 Mer\W6e"e
16.the client 委托人 ZQrgYeQl"
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 OTwXc*2u]
20.the preceding CPA前任注册会计师 |c!lZo/
21.issue the audit report 出具审计报告 ^ px)W,O
22.expert 专家 v:@ud,d<
23.the board of directors 董事会 x8*@<]!
24.knowledge of the entity‘ s business 了解被审计单位情况 " qrL:,
25.assess material misstatement risks评估重大错报风险 ki|w?0s
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 v7-
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27.a general knowledge of —— 初步了解―――的情况 *wfkjG
28.a more knowledge of—— 进一步了解的情况 ]mvVX31T
29.the prior year‘s working papers 以前年度工作底稿 DR#[\RzNI
30.minutes of meeting 会议纪要 7$I *ju_
31.business risks 经营风险 G3t
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32.appropriateness 适当性 g3,F+
33.accounting estimate 会计估计 (ZuV5|N
34.management representations 管理层声明 WjMP]ND#c
35.going concern assumption 持续经营假设 *gXm&/2*
36.audit plan 审计计划 UHUO
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37.significant audit areas 重点审计领域 sR*JU%
38.error 错误 `o!a
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39.fraud舞弊 p=J9N-EM
40.modified or additional procedures 修改或追加审计程序 We*c_;@<
41.misappropriation of assets 侵占资产 j<*`?V^
42.transactions without substance 虚假交易 >@U
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43.unusual pressures 异常压力 &g-uQBQI#
44.the suspected noncompliance 涉嫌存在违法行为 L\asrdL?=
45.materialiy 重要性 J'y*>d
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46.exceed the materiality level 超过重要性水平 k~b8=$
47.approach the materiality level 接近重要性水平 o M#S.
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48.an acceptably low level 可接受水平 uDi#a~m@
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 T?E[LzZg
50.misstatements or omissions 错报或漏报 {:9P4<%H
51.aggregate 总计 :7Q,
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52.subsequent events 期后事项 "t"&6\
53.adjust the financial statements 调整财务报表 q! U'DDEP
54.perform additional audit procedures 实施追加的审计程序 '$n#~/#}
55.audit risk 审计风险 A?829<
56.detection risk 检查风险 1
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57.inappropriate audit opinion 不适当的审计意见 8RR6f98FF
58.material misstatement 重大的错报 ^@..\X9
59.tolerable misstatement 可容忍错报 E={W^k!Vz:
60.the acceptable level of detection risk 可接受的检查风险