1.audit 审计 F^=|NlU&%
2.attestation 鉴证 x
c-=
;|s
3.credibility 可信赖程度 ujcNSX*
4.audit of financial statements 财务报表审计 ~} mX#,
5.agreed-upon procedures 执行商定程序 c(bh i
6.high levels of assurance 高水平保证 nYuZg6K
7.compilation 编制 `\&qk)ZP
8.reliability 可靠性
,h1r6&MEY
9.relevance 相关性 J680|\ ER
10.professional skepticism 职业谨慎 Y:VM5r)
11.objectivity 客观性 %&^F.JTt\
12. professional competence 专业胜任能力 UG+wRX :dA
13.Senior/CPA-in-charge 项目经理 sf?D4UdIH
14.audit engagement letter 业务约定书 ~R) Km`t
15.recurring audit 连续审计 -{ZTp8P>
16.the client 委托人 b=QO ^
17.change CPA 更换注册会计师 R$*{@U
18.the existing CPA 现任注册会计师 1H@GwQ|<=
19.the successor CPA 后任注册会计师 EPr{1Z
20.the preceding CPA前任注册会计师 j*$GP'Df3
21.issue the audit report 出具审计报告 X63DBF4A
22.expert 专家 9r7QE&.
23.the board of directors 董事会 ?S0VtHQ
24.knowledge of the entity‘ s business 了解被审计单位情况 b9OT~i=S|
25.assess material misstatement risks评估重大错报风险 ~]A';xH&
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 1`m ~c
27.a general knowledge of —— 初步了解―――的情况 `2
NL'O:
28.a more knowledge of—— 进一步了解的情况 ~?6V-m{>#
29.the prior year‘s working papers 以前年度工作底稿 -b(:kAwStk
30.minutes of meeting 会议纪要 gW6lMyiLb
31.business risks 经营风险 d?&?$qf[
32.appropriateness 适当性 (^9
q7
)n
33.accounting estimate 会计估计 bsPw Tp^
34.management representations 管理层声明 N:clwmo
35.going concern assumption 持续经营假设 PF!Q2t5c3
36.audit plan 审计计划 m{x!uq
37.significant audit areas 重点审计领域 :M ix*NCf
38.error 错误 FWdSpaas Q
39.fraud舞弊 GA6Z{U{XS
40.modified or additional procedures 修改或追加审计程序 ~@bCSOIy
41.misappropriation of assets 侵占资产 #joU}Rj|
42.transactions without substance 虚假交易 "~7| !9<
43.unusual pressures 异常压力 rP;Fh|w#
44.the suspected noncompliance 涉嫌存在违法行为 4lb3quY$Us
45.materialiy 重要性 +]CKu$,8
46.exceed the materiality level 超过重要性水平 J*,Ed51&7
47.approach the materiality level 接近重要性水平 =}r&>|rrJ
48.an acceptably low level 可接受水平 Roy`HU
;0a
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 !V@Y \M
d
50.misstatements or omissions 错报或漏报 ss,t[`AV{
51.aggregate 总计 ~?-U
J^#
52.subsequent events 期后事项 KL.{)bi
53.adjust the financial statements 调整财务报表 ahS*YeS7
54.perform additional audit procedures 实施追加的审计程序 JeUFCWm
55.audit risk 审计风险 Nf0b?jn-
56.detection risk 检查风险 *xU^e`P
57.inappropriate audit opinion 不适当的审计意见 cdP+X'Y4D
58.material misstatement 重大的错报 KzeA+PI
59.tolerable misstatement 可容忍错报 6l [TQ
60.the acceptable level of detection risk 可接受的检查风险