1.audit 审计 3?GEXO&,E
2.attestation 鉴证 X6]eQ PN2
3.credibility 可信赖程度 KCkA4`IeM
4.audit of financial statements 财务报表审计 kycZ
5.agreed-upon procedures 执行商定程序 zy9# *gGq
6.high levels of assurance 高水平保证 C0F#PXUy
7.compilation 编制 +kKfx!
8.reliability 可靠性 64OgE!
9.relevance 相关性 )0JXUC e
10.professional skepticism 职业谨慎 %Ot^G%34
11.objectivity 客观性 9RoN,e8!
12. professional competence 专业胜任能力 +;Jb)8
13.Senior/CPA-in-charge 项目经理 3g]
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14.audit engagement letter 业务约定书 fK|F`F2V
15.recurring audit 连续审计 4W9#z~'
16.the client 委托人 GJY7vS^#
17.change CPA 更换注册会计师 Y&k6Xhuao
18.the existing CPA 现任注册会计师 Y|=/*?o}
19.the successor CPA 后任注册会计师 |8b*BnS
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 n^;:V8k
22.expert 专家 }w&+H28.#
23.the board of directors 董事会 37@_"
24.knowledge of the entity‘ s business 了解被审计单位情况 =M'y& iz-
25.assess material misstatement risks评估重大错报风险 ttPa[h{!
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 gNO<`9q
27.a general knowledge of —— 初步了解―――的情况 \*s'S*~
28.a more knowledge of—— 进一步了解的情况 Z4/rqU
29.the prior year‘s working papers 以前年度工作底稿 Brh<6Btl
30.minutes of meeting 会议纪要 ?+S& `%?
31.business risks 经营风险 XTD_q
32.appropriateness 适当性 :mU,g|~55
33.accounting estimate 会计估计 Pgs^#(^>
34.management representations 管理层声明 aU3
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35.going concern assumption 持续经营假设 -So&?3,\A@
36.audit plan 审计计划 I#D{6
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37.significant audit areas 重点审计领域 `
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38.error 错误
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39.fraud舞弊 X 5LI
40.modified or additional procedures 修改或追加审计程序 uuzDu]Gwu
41.misappropriation of assets 侵占资产 Y%b
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42.transactions without substance 虚假交易 a3L]'E'*#
43.unusual pressures 异常压力 #_}lF<k
44.the suspected noncompliance 涉嫌存在违法行为 l|`%FB^ k
45.materialiy 重要性 &_
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46.exceed the materiality level 超过重要性水平 g83!il\
47.approach the materiality level 接近重要性水平 7'_zJI^
48.an acceptably low level 可接受水平 B&_ 62`
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
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50.misstatements or omissions 错报或漏报 }> k9]Y
51.aggregate 总计 |,j6cFNw
52.subsequent events 期后事项 h[%`'(
53.adjust the financial statements 调整财务报表 Xi_>hL+R(
54.perform additional audit procedures 实施追加的审计程序 \BaN?u)a
55.audit risk 审计风险 |C@)#.nm[
56.detection risk 检查风险 Z.$ncP0s
57.inappropriate audit opinion 不适当的审计意见 2i#wJ8vrF
58.material misstatement 重大的错报 ?'p`Qv
59.tolerable misstatement 可容忍错报 v8,+|+3
60.the acceptable level of detection risk 可接受的检查风险