1.audit 审计 GV1pn) 4
2.attestation 0HZ{Y9]
鉴证 })'B<vq
3.credibility 5tl< 3g`
可信赖程度 ncaT?~u j
4.audit of financial statements 财务报表审计 0-B5`=yU
5.agreed-upon procedures 执行商定程序 T
6'^EZZY
6.high levels of assurance 高水平保证 zrvF]|1UP
7.compilation 编制 !Mx$A$Oj>
8.reliability 可靠性 y#`tgJ:
9.relevance 相关性 v_yw@
10.professional skepticism 职业谨慎 %U/(|wodd
11.objectivity 客观性 49eD1h3'X[
12. professional competence 专业胜任能力 9[#pIPxNK
13.Senior/CPA-in-charge 项目经理 kpuz]a7pK
14.audit engagement letter 业务约定书 ;xy"\S]
15.recurring audit 连续审计 Q1Kfi8h}'
16.the client 委托人 (|2t#
'm
17.change CPA 更换注册会计师 kj Jn2c:y
18.the existing CPA 现任注册会计师 }H53~@WP>
19.the successor CPA 后任注册会计师 )L? P}$+
20.the preceding CPA前任注册会计师 G0Iw-vf
21.issue the audit report 出具审计报告 wH*-(*N"
22.expert 专家 d z|or9&
23.the board of directors 董事会 -uS!\
24.knowledge of the entity‘ s business 了解被审计单位情况 TP*
hd
25.assess material misstatement risks评估重大错报风险 X;$+,&M"
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 _T60;ZI+^
27.a general knowledge of ————- 初步了解―――的情况 )+#` CIv
28.a more knowledge of—————— 进一步了解的情况 H8=N@l
29.the prior year‘s working papers 以前年度工作底稿 xR~hwj
30.minutes of meeting 会议纪要 GblA9F7
31.business risks 经营风险 x[p|G5
32.appropriateness 适当性 t5Sy V:fP
33.accounting estimate 会计估计 /'SNw?&
34.management representations 管理层声明 *VCXihgo
35.going concern assumption 持续经营假设 poE0{HOU
36.audit plan 审计计划 b1I]>\
37.significant audit areas 重点审计领域
XPc^Tq
38.error 错误 Lj({[H7D!
39.fraud舞弊 RU|Q]Ymx
40.modified or additional procedures 修改或追加审计程序 -OV&Md:~
41.misappropriation of assets 侵占资产 yxPazz
42.transactions without substance 虚假交易 }:zE< bK
43.unusual pressures 异常压力 iqsCB%;5
44.the suspected noncompliance 涉嫌存在违法行为 3Tcms/n
45.materialiy 重要性 A
I2)
g1m
46.exceed the materiality level 超过重要性水平 hPB9@hT$
47.approach the materiality level 接近重要性水平 70?\ugxA
48.an acceptably low level 可接受水平 f_OQ./`
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 =IZT(8
50.misstatements or omissions 错报或漏报 2k~l$p>CN!
51.aggregate 总计 #~]zhHI
52.subsequent events 期后事项 'ms-*c&
53.adjust the financial statements 调整财务报表 vO^m;['
54.perform additional audit procedures 实施追加的审计程序 .^`{1%
55.audit risk 审计风险 h'llK6_)
56.detection risk 检查风险 yZY \MB/
57.inappropriate audit opinion 不适当的审计意见 qz_7%c]K[
58.material misstatement 重大的错报 B`)BZ,#p
59.tolerable misstatement 可容忍错报 K-)]
1BG
60.the acceptable level of detection risk 可接受的检查风险
xK[ou'
61.assessed level of material misstatement risk 重大错报风险的评估水平 K8|r&`X0
62.simall business 小规模企业 ELoDd&