1.audit 审计 ,y{fqa4
2.attestation 鉴证 0UAr}H.:
3.credibility 可信赖程度 =4%WOI
4.audit of financial statements 财务报表审计 /[)P^L`
5.agreed-upon procedures 执行商定程序 s-YV_
6.high levels of assurance 高水平保证 h19.b:JT
7.compilation 编制 B )3SiU
8.reliability 可靠性 X|QX
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9.relevance 相关性 !AD,
10.professional skepticism 职业谨慎 FL_ arhrqD
11.objectivity 客观性 f@V{}&ZWp
12. professional competence 专业胜任能力 *dn-,Q%`
13.Senior/CPA-in-charge 项目经理 k3htHCf*G$
14.audit engagement letter 业务约定书 I^C
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15.recurring audit 连续审计 EXM/>PG
16.the client 委托人 ^SL}wC x
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 JeSkNs|vB
19.the successor CPA 后任注册会计师 #$
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20.the preceding CPA前任注册会计师 <a/ZOuBzZ
21.issue the audit report 出具审计报告 Y&!McM!Jw
22.expert 专家 F@*r%[S/
23.the board of directors 董事会 vXWESy
24.knowledge of the entity‘ s business 了解被审计单位情况 !*QA;*e
25.assess material misstatement risks评估重大错报风险 0O9
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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 XajY'+DIsz
27.a general knowledge of —— 初步了解―――的情况 7*8nUq
28.a more knowledge of—— 进一步了解的情况 uC$4TnoQx.
29.the prior year‘s working papers 以前年度工作底稿 /URj$
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30.minutes of meeting 会议纪要 sC*E;7gT,
31.business risks 经营风险 cH8H)55F
32.appropriateness 适当性 @X / =.
33.accounting estimate 会计估计 UqQZ
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34.management representations 管理层声明 kO\&mL&
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35.going concern assumption 持续经营假设 7}HA_@[
36.audit plan 审计计划 5D@Q1
37.significant audit areas 重点审计领域 3 mMdq*X5
38.error 错误 }lbx
39.fraud舞弊 !QzMeN;D
40.modified or additional procedures 修改或追加审计程序 dL Py%q
41.misappropriation of assets 侵占资产 g&20F`.N*>
42.transactions without substance 虚假交易 E52:c]<'m
43.unusual pressures 异常压力 \V7x3*nA
44.the suspected noncompliance 涉嫌存在违法行为 p<.!::* %(
45.materialiy 重要性 xuC6EK+
46.exceed the materiality level 超过重要性水平 'aSORVq^e[
47.approach the materiality level 接近重要性水平 +GEKg~/4e
48.an acceptably low level 可接受水平 _3?xIT
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\.?
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50.misstatements or omissions 错报或漏报 (IWd?,H,n
51.aggregate 总计 &b:Zln.j
52.subsequent events 期后事项 zCN;LpbEJY
53.adjust the financial statements 调整财务报表 S6Xw+W02
54.perform additional audit procedures 实施追加的审计程序 $TUC?e9"h
55.audit risk 审计风险 +\@\,{Ujy
56.detection risk 检查风险 ntUVhIE0
57.inappropriate audit opinion 不适当的审计意见 FP
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58.material misstatement 重大的错报 `>HthK
59.tolerable misstatement 可容忍错报 >?\ !k
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60.the acceptable level of detection risk 可接受的检查风险