1.audit 审计 WhHnF*I
2.attestation 鉴证 7 Ed6o
3.credibility 可信赖程度 pK~K>8\
4.audit of financial statements 财务报表审计 9e|]H+y
5.agreed-upon procedures 执行商定程序 ^K
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6.high levels of assurance 高水平保证 Jj$N3UCg7
7.compilation 编制 ua]>0\D
8.reliability 可靠性 V:w=h>z8
9.relevance 相关性 K8UgP?c;0
10.professional skepticism 职业谨慎 ?u9JRXj%
11.objectivity 客观性 iX{Lc+u3
12. professional competence 专业胜任能力 ['SZe0
13.Senior/CPA-in-charge 项目经理 Ux Yb[Nbc
14.audit engagement letter 业务约定书 'v"{frh
15.recurring audit 连续审计 L[Dr[
16.the client 委托人 *MEDV1l_T
17.change CPA 更换注册会计师 T53|*~u
18.the existing CPA 现任注册会计师 }I\hOL
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 K9X0/
21.issue the audit report 出具审计报告 [o=v"s't)
22.expert 专家 A:3:Cr
23.the board of directors 董事会 Gn*vVZ@`x
24.knowledge of the entity‘ s business 了解被审计单位情况 |lijnfp
25.assess material misstatement risks评估重大错报风险 OBY
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 ;{e ;6Hq
27.a general knowledge of —— 初步了解―――的情况 V.RG=TVS
28.a more knowledge of—— 进一步了解的情况 =2z9Aq{
29.the prior year‘s working papers 以前年度工作底稿 D#T1~r4
30.minutes of meeting 会议纪要 XD8MF)$9
31.business risks 经营风险 p -=+i
32.appropriateness 适当性 _O-ZII~
33.accounting estimate 会计估计 W7a
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34.management representations 管理层声明
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35.going concern assumption 持续经营假设 gt9{u"o
36.audit plan 审计计划 S;vE%
37.significant audit areas 重点审计领域 ly<1]jK
38.error 错误 y/ #{pyJ
39.fraud舞弊 g$\Z-!(
40.modified or additional procedures 修改或追加审计程序 75t\= 6#
41.misappropriation of assets 侵占资产 j z aC
42.transactions without substance 虚假交易 (YbRYu
43.unusual pressures 异常压力 <MlRy%3Z
44.the suspected noncompliance 涉嫌存在违法行为 2sJj -3J
45.materialiy 重要性 lqO"
46.exceed the materiality level 超过重要性水平 (1r.AG`g
47.approach the materiality level 接近重要性水平 ptS1d$
48.an acceptably low level 可接受水平 N|v3a>;*l
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 s:j"8ZH
50.misstatements or omissions 错报或漏报 m8q3Pp
51.aggregate 总计 8\BCC1K
52.subsequent events 期后事项 G &'e
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53.adjust the financial statements 调整财务报表 5Mfs)a4j.
54.perform additional audit procedures 实施追加的审计程序 LV'@JFT-
55.audit risk 审计风险 l@8UL</W
56.detection risk 检查风险 f((pRP
57.inappropriate audit opinion 不适当的审计意见 NM0[yh
58.material misstatement 重大的错报 !vU$^>zo~
59.tolerable misstatement 可容忍错报 Nj2f?',;U
60.the acceptable level of detection risk 可接受的检查风险