1.audit 审计 N
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2.attestation 鉴证 MqBATW.pmJ
3.credibility 可信赖程度 7n95>as
4.audit of financial statements 财务报表审计 y yR8VO{
5.agreed-upon procedures 执行商定程序 @1ta`7#
6.high levels of assurance 高水平保证 =+-.5M
7.compilation 编制 DF[b?
8.reliability 可靠性 U}wq~fD
9.relevance 相关性 UlN|Oy,
10.professional skepticism 职业谨慎 g+/U^JIc4l
11.objectivity 客观性 O/^w!
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12. professional competence 专业胜任能力 z%dlajYm:
13.Senior/CPA-in-charge 项目经理 BG8)bhk;/
14.audit engagement letter 业务约定书 i |^`gly
15.recurring audit 连续审计 f>+}U;)EF
16.the client 委托人 RHAr[$
17.change CPA 更换注册会计师 %y7wF'_Y
18.the existing CPA 现任注册会计师 f$W}d0(F;
19.the successor CPA 后任注册会计师 '/*c Yv45
20.the preceding CPA前任注册会计师 gwz _b
21.issue the audit report 出具审计报告 xAz4ZXj=q
22.expert 专家 g)D}p@>m
23.the board of directors 董事会 U?ic$J]N
24.knowledge of the entity‘ s business 了解被审计单位情况 RH4n0
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25.assess material misstatement risks评估重大错报风险 WI!z92qq[
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 9la~3L_g
27.a general knowledge of —— 初步了解―――的情况 nN\XVGP,t
28.a more knowledge of—— 进一步了解的情况 <({eOh5N
29.the prior year‘s working papers 以前年度工作底稿 rtF6Lg
30.minutes of meeting 会议纪要 2,Dc]oj
31.business risks 经营风险 # %y{mn
32.appropriateness 适当性 * !Y3N<>!
33.accounting estimate 会计估计 /aa;M*Qp
34.management representations 管理层声明 <T/L.>p4
35.going concern assumption 持续经营假设 ?HyioLO
36.audit plan 审计计划 -*l[:5m
37.significant audit areas 重点审计领域 I^Jp
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38.error 错误 '^(v8lCu
39.fraud舞弊 7CMgvH)O
40.modified or additional procedures 修改或追加审计程序 4KSN;G
41.misappropriation of assets 侵占资产 <_q/ +x]8
42.transactions without substance 虚假交易 1p<?S}zg@
43.unusual pressures 异常压力 sx^? Iw,N'
44.the suspected noncompliance 涉嫌存在违法行为 "K!BJQ
45.materialiy 重要性 o5x^ "#
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 {-`
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48.an acceptably low level 可接受水平 WA\f`SRF
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 g uWqHVSs
50.misstatements or omissions 错报或漏报 ?8}jJw2H
51.aggregate 总计 ]b| @<E7Y
52.subsequent events 期后事项 76r
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53.adjust the financial statements 调整财务报表 3D
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54.perform additional audit procedures 实施追加的审计程序 3A}8?
55.audit risk 审计风险 jtr=8OiL
56.detection risk 检查风险 WA5kX SdIb
57.inappropriate audit opinion 不适当的审计意见 Ol[IC
58.material misstatement 重大的错报 XRz6Yf(/
59.tolerable misstatement 可容忍错报 =~m"TQv
60.the acceptable level of detection risk 可接受的检查风险