1.audit 审计 {'4h.PB+r
2.attestation 鉴证 jhr{JApbJv
3.credibility 可信赖程度 #/Y t4n
4.audit of financial statements 财务报表审计 AB
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5.agreed-upon procedures 执行商定程序 m646|G5
6.high levels of assurance 高水平保证 8l-+
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7.compilation 编制 -x=abyD
8.reliability 可靠性 QKDY:1]
9.relevance 相关性 {}H5%W
10.professional skepticism 职业谨慎 ;aExEgTq
11.objectivity 客观性 /-TJtR4>
12. professional competence 专业胜任能力 $`W.9
13.Senior/CPA-in-charge 项目经理 ,R5NKWo
14.audit engagement letter 业务约定书 m=b~Wf39
15.recurring audit 连续审计 (.-3q;)6
16.the client 委托人 =/&ob%J)9]
17.change CPA 更换注册会计师 Fy3&Emu
18.the existing CPA 现任注册会计师 _Il/ i&
19.the successor CPA 后任注册会计师 dPwe.:
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 8 !]$ljg
22.expert 专家 PdcF
23.the board of directors 董事会 cobq+Iyu
24.knowledge of the entity‘ s business 了解被审计单位情况 3U9]&7^
25.assess material misstatement risks评估重大错报风险 B.vg2N
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 !:PF |dZ
27.a general knowledge of —— 初步了解―――的情况 xWWfts1t
28.a more knowledge of—— 进一步了解的情况 UKMr,{iy
29.the prior year‘s working papers 以前年度工作底稿 Kf2Ob1
30.minutes of meeting 会议纪要 Me;@/;c(
31.business risks 经营风险 PXof-W
32.appropriateness 适当性 ^UHt1[
33.accounting estimate 会计估计 +e+hIMur
34.management representations 管理层声明 rT9<_<
35.going concern assumption 持续经营假设 h?5$-#q~
36.audit plan 审计计划 %p6"Sg*
37.significant audit areas 重点审计领域 ;A7HEx
38.error 错误 ye=*m
39.fraud舞弊 ,7,x9qE"
40.modified or additional procedures 修改或追加审计程序 iK8aj)%Q@
41.misappropriation of assets 侵占资产 H6X]D"Y,
42.transactions without substance 虚假交易 ES p
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43.unusual pressures 异常压力 GzxtC&
44.the suspected noncompliance 涉嫌存在违法行为 s1.YH?A;
45.materialiy 重要性 -Zc
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46.exceed the materiality level 超过重要性水平 z6 2gF|Uj
47.approach the materiality level 接近重要性水平 ]BGWJ A5
48.an acceptably low level 可接受水平 Rs,\{#
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 v*`
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50.misstatements or omissions 错报或漏报 9r=@S
51.aggregate 总计 `p1szZD&
52.subsequent events 期后事项 :bFCnV`Q
53.adjust the financial statements 调整财务报表 T8+A`z=tSb
54.perform additional audit procedures 实施追加的审计程序 #ak2[UOT
55.audit risk 审计风险 Njsz=
56.detection risk 检查风险 &^$dHr6v
57.inappropriate audit opinion 不适当的审计意见 a]XQM$T$
58.material misstatement 重大的错报 tn!z^W
59.tolerable misstatement 可容忍错报 ( P|Ph
60.the acceptable level of detection risk 可接受的检查风险