1.audit 审计 \F""G,AWq{
2.attestation 鉴证 3iL\<^d*ht
3.credibility 可信赖程度 x]3[0K5;
4.audit of financial statements 财务报表审计 P|C
5k5
5.agreed-upon procedures 执行商定程序 .;l`V
WP
6.high levels of assurance 高水平保证 rI6+St
7.compilation 编制 Wu8^Z Z{
8.reliability 可靠性
2Vw2r@S/
9.relevance 相关性 g= ,}j]tl
10.professional skepticism 职业谨慎 9b@yDq3hQ
11.objectivity 客观性 JZ&_1~Z=
12. professional competence 专业胜任能力 ?zbW z=nq
13.Senior/CPA-in-charge 项目经理
`46.!
14.audit engagement letter 业务约定书 W,_2JqQp
15.recurring audit 连续审计 y O*
16.the client 委托人 9QL%q;
#
17.change CPA 更换注册会计师 |k,-]c;6
18.the existing CPA 现任注册会计师 >Q?8tGfB
19.the successor CPA 后任注册会计师 6E9/ z
20.the preceding CPA前任注册会计师 j['B9vG
21.issue the audit report 出具审计报告 A5%$<
22.expert 专家 nr,Z0
23.the board of directors 董事会 }d;6.~Gw
24.knowledge of the entity‘ s business 了解被审计单位情况 0'YJczDq:7
25.assess material misstatement risks评估重大错报风险 evNe6J3
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]0j_yX
27.a general knowledge of —— 初步了解―――的情况 ou<,c?nNM
28.a more knowledge of—— 进一步了解的情况 )?c , &
29.the prior year‘s working papers 以前年度工作底稿 7q 5 *grm
30.minutes of meeting 会议纪要 AYpvGl '
31.business risks 经营风险 0r8Wv,7Bo
32.appropriateness 适当性 bX` Gv +
33.accounting estimate 会计估计 z0 #2?o
34.management representations 管理层声明 bMNr +N
35.going concern assumption 持续经营假设 i"
)_Xb_1
36.audit plan 审计计划 3d olrW
37.significant audit areas 重点审计领域 4z9lk ^#"X
38.error 错误 &ODo7@v`1
39.fraud舞弊 I3d}DpPx%
40.modified or additional procedures 修改或追加审计程序 qd#7A ksm
41.misappropriation of assets 侵占资产 V xARJ*4=Y
42.transactions without substance 虚假交易 e?*Teb ?R
43.unusual pressures 异常压力 HXztEEK6
44.the suspected noncompliance 涉嫌存在违法行为 Bx #=$ka
45.materialiy 重要性 $ ]#WC\Hv
46.exceed the materiality level 超过重要性水平 A^A)arJS
47.approach the materiality level 接近重要性水平 5Z5x\CcC3
48.an acceptably low level 可接受水平 M} f(-,9
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 Jmi,;Af'/
50.misstatements or omissions 错报或漏报 ;gD
\JA
51.aggregate 总计 22U`1AD3U
52.subsequent events 期后事项 kfT*G
+l]
53.adjust the financial statements 调整财务报表 2CneRKQy
54.perform additional audit procedures 实施追加的审计程序 eF9GhwE=
55.audit risk 审计风险 { I\og
56.detection risk 检查风险 U V*Ruy-
57.inappropriate audit opinion 不适当的审计意见 85;bJfY
58.material misstatement 重大的错报 DuZ Zu
59.tolerable misstatement 可容忍错报 k+ w Ji
60.the acceptable level of detection risk 可接受的检查风险
