1.audit 审计 $2]1 3j
2.attestation 鉴证 ;07!^#:L=Q
3.credibility 可信赖程度 <ofXNv;`
4.audit of financial statements 财务报表审计 \q3H#1A
5.agreed-upon procedures 执行商定程序 f*XF"@ZQV
6.high levels of assurance 高水平保证 +Jt"JJ>% k
7.compilation 编制 PC\Xm,,
8.reliability 可靠性 C>v
9.relevance 相关性 E|97zc
10.professional skepticism 职业谨慎 ejgg.G ^
11.objectivity 客观性 Pdf_{8r
12. professional competence 专业胜任能力 cnLC> _hY
13.Senior/CPA-in-charge 项目经理 rO]C`bg
14.audit engagement letter 业务约定书 yp@mxI@1
15.recurring audit 连续审计 3Xd+>'H
16.the client 委托人 #cdLg-v
17.change CPA 更换注册会计师 )V@qH]
18.the existing CPA 现任注册会计师 ATnD~iACY
19.the successor CPA 后任注册会计师 3BY/&'oX
20.the preceding CPA前任注册会计师 v[Q)cqj/
21.issue the audit report 出具审计报告 E*(Q'p9C
22.expert 专家 K"}Dbr
23.the board of directors 董事会 _
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24.knowledge of the entity‘ s business 了解被审计单位情况 +D
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25.assess material misstatement risks评估重大错报风险 {_q2kk
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 T&R`s+7
27.a general knowledge of —— 初步了解―――的情况 2~ 'Q#(
28.a more knowledge of—— 进一步了解的情况 G!rcY5!J
29.the prior year‘s working papers 以前年度工作底稿 >hQR
30.minutes of meeting 会议纪要 -
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31.business risks 经营风险 W/\7m\B
32.appropriateness 适当性 dHp6G^Y
33.accounting estimate 会计估计 wz,
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34.management representations 管理层声明 92SB'T>
35.going concern assumption 持续经营假设 gIRCJ=e[b
36.audit plan 审计计划 #ERn 8k
37.significant audit areas 重点审计领域 Ja (/ym^
38.error 错误 v4v+;[a%
39.fraud舞弊 mi-\PD>X
40.modified or additional procedures 修改或追加审计程序 #E ~FF@a
41.misappropriation of assets 侵占资产 c3}}cFe
42.transactions without substance 虚假交易 )F~_KD)7jJ
43.unusual pressures 异常压力 -0]aOT--
44.the suspected noncompliance 涉嫌存在违法行为 o}
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45.materialiy 重要性 <N*>9S,}
46.exceed the materiality level 超过重要性水平 <
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47.approach the materiality level 接近重要性水平 srSTQ\l4
48.an acceptably low level 可接受水平 kDz.{Ih
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 oF>GWstTR
50.misstatements or omissions 错报或漏报 C=]3NB>Jc
51.aggregate 总计 #<~f~{x
52.subsequent events 期后事项 Ya_6Zd4O
53.adjust the financial statements 调整财务报表 .( J/*H
54.perform additional audit procedures 实施追加的审计程序 g}D$`Nx:
55.audit risk 审计风险 0l##M06>
56.detection risk 检查风险 *Q>:|F[vM
57.inappropriate audit opinion 不适当的审计意见 M'HOw)U
58.material misstatement 重大的错报 t#q>U%!
59.tolerable misstatement 可容忍错报 f@{C3E dd
60.the acceptable level of detection risk 可接受的检查风险