1.audit 审计 yKrbGK*=_
2.attestation 鉴证 fB
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3.credibility 可信赖程度 AfhJ6cSIE
4.audit of financial statements 财务报表审计 8pA<1H%
5.agreed-upon procedures 执行商定程序 &QD)1b[U
6.high levels of assurance 高水平保证 2 <OU)rVE4
7.compilation 编制 a+J>
8.reliability 可靠性 w^zqYGxG)
9.relevance 相关性 At<MY`ka
10.professional skepticism 职业谨慎 6^J[SQ6P
11.objectivity 客观性 V,VL?J\
12. professional competence 专业胜任能力 4Zu1G#(zP
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 p{_*<"cfYn
15.recurring audit 连续审计 !pRu?5
16.the client 委托人 P 0+@,kM
17.change CPA 更换注册会计师 MYb^G\K
18.the existing CPA 现任注册会计师 VHqoa>U,*
19.the successor CPA 后任注册会计师 9 4H')(
20.the preceding CPA前任注册会计师 $X-PjQb1Bb
21.issue the audit report 出具审计报告 u"oO._a(
22.expert 专家 ed5oN^V.<
23.the board of directors 董事会 W;R6+@I[
24.knowledge of the entity‘ s business 了解被审计单位情况 b'SP,}s5"
25.assess material misstatement risks评估重大错报风险 Q\IViM
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;CS[Ja>e
27.a general knowledge of —— 初步了解―――的情况 ~vpF|4Zn5
28.a more knowledge of—— 进一步了解的情况 M0C)SU5"
29.the prior year‘s working papers 以前年度工作底稿 PHT<]:"`<
30.minutes of meeting 会议纪要 GTfM *b
31.business risks 经营风险 b"#S92R+
32.appropriateness 适当性 2brY\c
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33.accounting estimate 会计估计 k kD#Bb
34.management representations 管理层声明 *)B \M>
35.going concern assumption 持续经营假设 ]D5Maid+
36.audit plan 审计计划 =$bF[3D
37.significant audit areas 重点审计领域 aynaV
38.error 错误 3t.!5L
39.fraud舞弊 1Zp/EYWa{
40.modified or additional procedures 修改或追加审计程序 cs\=8_5
41.misappropriation of assets 侵占资产 n2-+.9cY
42.transactions without substance 虚假交易 xjnAK!sD
43.unusual pressures 异常压力 `)]W
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44.the suspected noncompliance 涉嫌存在违法行为 UE5,Ml~X
45.materialiy 重要性 5CcX'*P
46.exceed the materiality level 超过重要性水平 (ot56`,k
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 \fC;b"j
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 W\Sc ak>
50.misstatements or omissions 错报或漏报 3k>#z%//
51.aggregate 总计 k0\a7$}F
52.subsequent events 期后事项 1TA!9cz0Z
53.adjust the financial statements 调整财务报表 Yz[Rl
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54.perform additional audit procedures 实施追加的审计程序 zb[kRo&a0W
55.audit risk 审计风险 jCtk3No
56.detection risk 检查风险 lU=V
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57.inappropriate audit opinion 不适当的审计意见 {W{;VJKQ2
58.material misstatement 重大的错报 L3Y2HZ
59.tolerable misstatement 可容忍错报 la)+"uW
60.the acceptable level of detection risk 可接受的检查风险