1.audit 审计 0j
sU^m<g
2.attestation 鉴证 7.n/W|\
3.credibility 可信赖程度 sD,[,6(
4.audit of financial statements 财务报表审计 Ng?n}$g*
5.agreed-upon procedures 执行商定程序 +)C?v&N
6.high levels of assurance 高水平保证 4}FuoQL
7.compilation 编制 /;t42
g9w
8.reliability 可靠性 AR i_m
9.relevance 相关性 }xx[=t=nUf
10.professional skepticism 职业谨慎 }b-"[TDEF
11.objectivity 客观性 OTA @4~{C
12. professional competence 专业胜任能力 36154*q
13.Senior/CPA-in-charge 项目经理 pJC@}z^cw
14.audit engagement letter 业务约定书 m L#-U)?F
15.recurring audit 连续审计 @'.(62v
16.the client 委托人 Vx5ioA]{
17.change CPA 更换注册会计师 bDa(@QJ-
18.the existing CPA 现任注册会计师 fKzOt<wm
19.the successor CPA 后任注册会计师 }ZMbTsm
20.the preceding CPA前任注册会计师 *Z! #6(G
21.issue the audit report 出具审计报告 [HJ^'/bB'
22.expert 专家 PiMW29B^
23.the board of directors 董事会 d`D<PT(\
24.knowledge of the entity‘ s business 了解被审计单位情况 Yyq:5V!
25.assess material misstatement risks评估重大错报风险 pei-R
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 w(O/mUDX
27.a general knowledge of —— 初步了解―――的情况 ^u zJu(
28.a more knowledge of—— 进一步了解的情况 (|_1ku3!
29.the prior year‘s working papers 以前年度工作底稿 /
AFn8=9'^
30.minutes of meeting 会议纪要 >=|Dir
31.business risks 经营风险 !/W[6'M#p
32.appropriateness 适当性 a"^0;a
33.accounting estimate 会计估计 CzKU;~D=B
34.management representations 管理层声明 p2
N;-
35.going concern assumption 持续经营假设 zY\pZG
36.audit plan 审计计划 [hs_HYqJ
37.significant audit areas 重点审计领域 -~O7.E(ok
38.error 错误 0z@KkU{Z
39.fraud舞弊 /; ;_l2 t
40.modified or additional procedures 修改或追加审计程序 {_0m0
8
41.misappropriation of assets 侵占资产 1b:3'E.#w
42.transactions without substance 虚假交易 MA\"JAP/
43.unusual pressures 异常压力 hqW4.|&\c
44.the suspected noncompliance 涉嫌存在违法行为 `9a %vN
45.materialiy 重要性 :kUZNw'Bi
46.exceed the materiality level 超过重要性水平 ;Wa4d`K
47.approach the materiality level 接近重要性水平 a?bSMt}
48.an acceptably low level 可接受水平 X
UT,)dL
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 tMxa:h;/x
50.misstatements or omissions 错报或漏报 4,CQJ
51.aggregate 总计 V!#+Ti/w4
52.subsequent events 期后事项 t]|WRQvy8
53.adjust the financial statements 调整财务报表 Ek|#P{!
54.perform additional audit procedures 实施追加的审计程序 %$/t`'&o-
55.audit risk 审计风险 7%C6hEP/*W
56.detection risk 检查风险 rQ -p
D
57.inappropriate audit opinion 不适当的审计意见 '
,L>UIXw
58.material misstatement 重大的错报 km1{Oh
59.tolerable misstatement 可容忍错报 5gnNgt~
60.the acceptable level of detection risk 可接受的检查风险