1.audit 审计 FfJ;r'eGs
2.attestation 鉴证 W/!P1M n
3.credibility 可信赖程度 5;/n`Bd
4.audit of financial statements 财务报表审计 hTX[W%K
5.agreed-upon procedures 执行商定程序 xR0T
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6.high levels of assurance 高水平保证 1RYrUg"s"
7.compilation 编制 @./h$]6
8.reliability 可靠性 5
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9.relevance 相关性 1 P
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10.professional skepticism 职业谨慎 z3+@[I$
11.objectivity 客观性 S\).0goOW
12. professional competence 专业胜任能力 Q6qW?*Y
13.Senior/CPA-in-charge 项目经理 sE% $]Jp
14.audit engagement letter 业务约定书 RhE~-b[X
15.recurring audit 连续审计 q,,
16.the client 委托人 SV>tw`2
17.change CPA 更换注册会计师 90<g=B
18.the existing CPA 现任注册会计师 k."p&
19.the successor CPA 后任注册会计师 )@N d3Z
20.the preceding CPA前任注册会计师 eIkKsgr>
21.issue the audit report 出具审计报告 N; g@lyo
22.expert 专家 :25LQf^nz
23.the board of directors 董事会 JI5o~;}m
24.knowledge of the entity‘ s business 了解被审计单位情况 .H
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25.assess material misstatement risks评估重大错报风险 '>
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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 uAn}qrqE9
27.a general knowledge of —— 初步了解―――的情况 Z10Vx2B
28.a more knowledge of—— 进一步了解的情况 7=CkZ&(?
29.the prior year‘s working papers 以前年度工作底稿 ODxZO3
30.minutes of meeting 会议纪要 |sZqqgZ-
31.business risks 经营风险 Q1,sjLO-a
32.appropriateness 适当性 >$4#G)s
33.accounting estimate 会计估计 bC<W7qf]}
34.management representations 管理层声明 R/hIXO
35.going concern assumption 持续经营假设 .G O0xn
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36.audit plan 审计计划 [s(D==8
37.significant audit areas 重点审计领域 Jl/w P
38.error 错误 Al-`}g+^
39.fraud舞弊 jW'YQrj{<Y
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 gg
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42.transactions without substance 虚假交易 4@PA+(kvS
43.unusual pressures 异常压力 RuPnWx!
44.the suspected noncompliance 涉嫌存在违法行为 v-{g
45.materialiy 重要性 |\,OlX,
46.exceed the materiality level 超过重要性水平 u:l-qD9=(
47.approach the materiality level 接近重要性水平 |./mPV r
48.an acceptably low level 可接受水平 BX >L7 n
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 "?8)}"/f
50.misstatements or omissions 错报或漏报 q)k:pQ
51.aggregate 总计 ;+9OzF ;
52.subsequent events 期后事项 xa~]t<2
53.adjust the financial statements 调整财务报表 |b
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54.perform additional audit procedures 实施追加的审计程序 Hb)FeGsd).
55.audit risk 审计风险 |6E_N5~
56.detection risk 检查风险 Pxlc RF
57.inappropriate audit opinion 不适当的审计意见 ']M/'CcM
58.material misstatement 重大的错报 Pyo|Sgk
59.tolerable misstatement 可容忍错报 Met]|&
60.the acceptable level of detection risk 可接受的检查风险