1.audit 审计 AM-bs^
2.attestation 鉴证 x*Z'i<;B
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 z>N[veX%
5.agreed-upon procedures 执行商定程序 ZR!8hw8
6.high levels of assurance 高水平保证 ILm+o$o~
7.compilation 编制 8n3]AOc'~-
8.reliability 可靠性 [NSslVr
9.relevance 相关性 m|q,ixg
10.professional skepticism 职业谨慎 cK'g2S
11.objectivity 客观性 t^'nh
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12. professional competence 专业胜任能力 [1rQ'FBB^1
13.Senior/CPA-in-charge 项目经理 =e6pv#
14.audit engagement letter 业务约定书 &3SS.&g4W
15.recurring audit 连续审计 =\6)B{#T
16.the client 委托人 e \Qys<2r
17.change CPA 更换注册会计师 !R8%C!=a
18.the existing CPA 现任注册会计师 _r-LX"
19.the successor CPA 后任注册会计师 D;YfQQr
20.the preceding CPA前任注册会计师 /1EAj
21.issue the audit report 出具审计报告
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22.expert 专家 | In{5Ek
23.the board of directors 董事会 DvH-M3
24.knowledge of the entity‘ s business 了解被审计单位情况 "VZ1LV
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25.assess material misstatement risks评估重大错报风险 JX0M3|I=
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 b~zSsws.
27.a general knowledge of —— 初步了解―――的情况 R&cTMd
28.a more knowledge of—— 进一步了解的情况 l>\EkUT
29.the prior year‘s working papers 以前年度工作底稿 n=!T(Hk
30.minutes of meeting 会议纪要 MT/jpx
31.business risks 经营风险 wlNL;W@w
32.appropriateness 适当性 !R@LC
33.accounting estimate 会计估计 k'iiRRM
34.management representations 管理层声明 7 z
35.going concern assumption 持续经营假设 ndD>Oc}"3
36.audit plan 审计计划 Hf('BagBL
37.significant audit areas 重点审计领域 &m3-][!n
38.error 错误 @V:K]M 5
39.fraud舞弊 W^iK9|[qp
40.modified or additional procedures 修改或追加审计程序 kQ>2W5o-d-
41.misappropriation of assets 侵占资产 `%Fp'`ZM$8
42.transactions without substance 虚假交易 q=3>ij{v
43.unusual pressures 异常压力 h8(#\E
44.the suspected noncompliance 涉嫌存在违法行为 vYRY?~8 C
45.materialiy 重要性 v\@qMaPY
46.exceed the materiality level 超过重要性水平 :-{"9cgFR
47.approach the materiality level 接近重要性水平 ;^/ruf[t
48.an acceptably low level 可接受水平 w Q[|D2;
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 X
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50.misstatements or omissions 错报或漏报 jV2H61d
51.aggregate 总计 K e4oLF2
52.subsequent events 期后事项 2_pF#M9
53.adjust the financial statements 调整财务报表 xCZ_x$bk
54.perform additional audit procedures 实施追加的审计程序 "-f]d~P>
55.audit risk 审计风险 <.)=CK
56.detection risk 检查风险 =G}a%)?As\
57.inappropriate audit opinion 不适当的审计意见 'bx}[
58.material misstatement 重大的错报 e]1=&:eX#d
59.tolerable misstatement 可容忍错报 THwM',6
60.the acceptable level of detection risk 可接受的检查风险