1.audit 审计 5faj;I{%JY
2.attestation 鉴证 0zV 4`y
3.credibility 可信赖程度 S:Xs'0K_
4.audit of financial statements 财务报表审计 iwo$\
5.agreed-upon procedures 执行商定程序 'G
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6.high levels of assurance 高水平保证 WZ"W]Jyy{
7.compilation 编制 0M\NS$u(Y
8.reliability 可靠性 Q7k.+2
9.relevance 相关性 b;{h?xc6
10.professional skepticism 职业谨慎 x u,htx
11.objectivity 客观性 ADBpX>
12. professional competence 专业胜任能力 u+DX$#-n!]
13.Senior/CPA-in-charge 项目经理 X%`KYo%
14.audit engagement letter 业务约定书 +S0u=u65
15.recurring audit 连续审计 C1ZyB"{
16.the client 委托人 jZ#UUnR%
17.change CPA 更换注册会计师 {G.jB/
18.the existing CPA 现任注册会计师 h#O"Q+J9n
19.the successor CPA 后任注册会计师 $3:X+
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20.the preceding CPA前任注册会计师 @LC~*_y
21.issue the audit report 出具审计报告 'a_s%{BJXg
22.expert 专家 bX&e_Pd
23.the board of directors 董事会 5G oK"F0i
24.knowledge of the entity‘ s business 了解被审计单位情况 >;}]
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25.assess material misstatement risks评估重大错报风险 =LqL@5Xr
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 <?
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27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 cuMc*i$w!
29.the prior year‘s working papers 以前年度工作底稿 T^NJ4L4#
30.minutes of meeting 会议纪要 `:3&@.{T(
31.business risks 经营风险 D"`
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32.appropriateness 适当性 eaxfn]gV
33.accounting estimate 会计估计 bQV("~#
34.management representations 管理层声明 25&n
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35.going concern assumption 持续经营假设 gPp(e
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36.audit plan 审计计划 ex0oAt^
37.significant audit areas 重点审计领域 tx)OJY
38.error 错误 _Z.;u0Zp8
39.fraud舞弊 xv&S[=Dt
40.modified or additional procedures 修改或追加审计程序 q xSs
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41.misappropriation of assets 侵占资产 iP,v=pS6
42.transactions without substance 虚假交易 4JSZ0:O
43.unusual pressures 异常压力 /pU|ZA.z'2
44.the suspected noncompliance 涉嫌存在违法行为 1W0.Uf
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45.materialiy 重要性 IadK@?X6j
46.exceed the materiality level 超过重要性水平 j`hNZ %a
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 F`3^wHw^
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 :r-.r"[m-
50.misstatements or omissions 错报或漏报 e
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51.aggregate 总计 {YBl:r
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52.subsequent events 期后事项 *bU% @O
53.adjust the financial statements 调整财务报表 WN1Jm:5YV
54.perform additional audit procedures 实施追加的审计程序 *{Yi}d@h(
55.audit risk 审计风险 sU0Stg8&b
56.detection risk 检查风险 Vp\80D&
57.inappropriate audit opinion 不适当的审计意见 ]qMH=>pOsj
58.material misstatement 重大的错报 XUf7yD
59.tolerable misstatement 可容忍错报 S_j1=6#^
60.the acceptable level of detection risk 可接受的检查风险