1.audit 审计 =>
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2.attestation 鉴证 6&$.E! z
3.credibility 可信赖程度 _pTcSp 3
4.audit of financial statements 财务报表审计 E+ /Nicn=
5.agreed-upon procedures 执行商定程序 )gd
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6.high levels of assurance 高水平保证 A$@;Q5 /2
7.compilation 编制 U"r*kO
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8.reliability 可靠性 )k(
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9.relevance 相关性 F+hV'{|w`
10.professional skepticism 职业谨慎 C!+D]7\j
11.objectivity 客观性 %E_Y4Oe1
12. professional competence 专业胜任能力 UVw^t+n
13.Senior/CPA-in-charge 项目经理 0Q{lyu
14.audit engagement letter 业务约定书 j#//U2VdN
15.recurring audit 连续审计 MN<LZC% $
16.the client 委托人 dEk#"cvg
17.change CPA 更换注册会计师 jF?0,g
18.the existing CPA 现任注册会计师 4!/QB6
19.the successor CPA 后任注册会计师 1X)#
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20.the preceding CPA前任注册会计师 !P{ /;Q
21.issue the audit report 出具审计报告 O<$ w-(
22.expert 专家 <W0(!<U
23.the board of directors 董事会 x Q"uC!Gu4
24.knowledge of the entity‘ s business 了解被审计单位情况 F7<mm7BGZ
25.assess material misstatement risks评估重大错报风险 4V:W 8k 9D
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 RnH?95n?{
27.a general knowledge of —— 初步了解―――的情况 qra XAQ
28.a more knowledge of—— 进一步了解的情况 Zv
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29.the prior year‘s working papers 以前年度工作底稿 J,W $\V]p
30.minutes of meeting 会议纪要 9Kd=GL_
31.business risks 经营风险 GN|"RuQ
32.appropriateness 适当性 U,U=udsi
33.accounting estimate 会计估计 ZjxF@`H
34.management representations 管理层声明 &| (K#|^@
35.going concern assumption 持续经营假设 OL\-SQ&
36.audit plan 审计计划 A$wC !P|;
37.significant audit areas 重点审计领域 ^ |MS2'
38.error 错误 Qf_N,Bq{a
39.fraud舞弊 Vo"G@W)lZ
40.modified or additional procedures 修改或追加审计程序 KiXfR\S~C
41.misappropriation of assets 侵占资产 8[@,i|kgg0
42.transactions without substance 虚假交易 $s _k/dM~&
43.unusual pressures 异常压力 E{V?[HcWq
44.the suspected noncompliance 涉嫌存在违法行为 q?LOtN? o
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 &n1Vv_Lb
47.approach the materiality level 接近重要性水平 OmB M)g
48.an acceptably low level 可接受水平 ^KbR@Ah
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 x_7$g<n
50.misstatements or omissions 错报或漏报 ;}Jv4Z
51.aggregate 总计 .f$2- 5q
52.subsequent events 期后事项 h!wq &Vi4
53.adjust the financial statements 调整财务报表 %i\rw*
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54.perform additional audit procedures 实施追加的审计程序 M
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55.audit risk 审计风险 {m U%.5
56.detection risk 检查风险 h?TIxo:6/
57.inappropriate audit opinion 不适当的审计意见 ]pm/5|
58.material misstatement 重大的错报 ,It0brF
59.tolerable misstatement 可容忍错报 QuS=^,]
60.the acceptable level of detection risk 可接受的检查风险
