1.audit 审计 RH}A
2.attestation 鉴证 )
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3.credibility 可信赖程度 -",=G\XZ
4.audit of financial statements 财务报表审计 uE[(cko
5.agreed-upon procedures 执行商定程序 bifS 2>c
6.high levels of assurance 高水平保证 w;Q;[:y
7.compilation 编制 wU#F_De)R:
8.reliability 可靠性 hYQ_45Z*?
9.relevance 相关性 \MxoZ
10.professional skepticism 职业谨慎 QDpEb=|S
11.objectivity 客观性 2=?tJ2E
12. professional competence 专业胜任能力 b
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13.Senior/CPA-in-charge 项目经理 ?JV|dM
14.audit engagement letter 业务约定书 7&KT0a*
15.recurring audit 连续审计 Te2
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16.the client 委托人 nR4y`oP+
17.change CPA 更换注册会计师 AtR?J"
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18.the existing CPA 现任注册会计师 ^xf<nNF:p
19.the successor CPA 后任注册会计师 ;"O&X<BX-
20.the preceding CPA前任注册会计师 k{gLMl
21.issue the audit report 出具审计报告 7?B.0>$3>V
22.expert 专家 %/>x
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23.the board of directors 董事会 iK?b
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24.knowledge of the entity‘ s business 了解被审计单位情况 [^8n0{JiN
25.assess material misstatement risks评估重大错报风险 vP7K9Kx
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [-&L8Un
27.a general knowledge of —— 初步了解―――的情况 "Jjs"7
28.a more knowledge of—— 进一步了解的情况 )
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29.the prior year‘s working papers 以前年度工作底稿 fN"(mW>!
30.minutes of meeting 会议纪要 /-6S{hl9Ne
31.business risks 经营风险 b':|uu*/
32.appropriateness 适当性 pfx3C*
33.accounting estimate 会计估计 :V
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34.management representations 管理层声明 T#pk]c6Q
35.going concern assumption 持续经营假设 B?$ "\;&
36.audit plan 审计计划 \rykBxs
37.significant audit areas 重点审计领域 yr#5k`&\_
38.error 错误 gyS+9)gY
39.fraud舞弊 j3q~E[Mz\
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 'qdPw%d
42.transactions without substance 虚假交易 @aQ1khEd
43.unusual pressures 异常压力 C"lJl k9g^
44.the suspected noncompliance 涉嫌存在违法行为 XC7%vDIt
45.materialiy 重要性 X0-IRJ[
46.exceed the materiality level 超过重要性水平 H3{GmV8
47.approach the materiality level 接近重要性水平 Ll MpS<2NO
48.an acceptably low level 可接受水平 [ofqGwpDG
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 #_mi `7!B#
50.misstatements or omissions 错报或漏报 nA?Hxos
51.aggregate 总计 m]*Bx%-1c
52.subsequent events 期后事项 $D31Q[p=+
53.adjust the financial statements 调整财务报表 T0)"1D<l
54.perform additional audit procedures 实施追加的审计程序 y2O4I'/5<
55.audit risk 审计风险 ?Qb<-~~
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56.detection risk 检查风险 `.y}dh/+0W
57.inappropriate audit opinion 不适当的审计意见 iCP/P%
58.material misstatement 重大的错报 j@Qg0F
59.tolerable misstatement 可容忍错报 4@.|_
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60.the acceptable level of detection risk 可接受的检查风险