1.audit 审计 "3'a.b akw
2.attestation 鉴证 \qTp#sF
3.credibility 可信赖程度 =A~5?J=
4.audit of financial statements 财务报表审计 I_e7rE0`
5.agreed-upon procedures 执行商定程序 ,Vl2U"
6.high levels of assurance 高水平保证 t1~k+
7.compilation 编制
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8.reliability 可靠性 b~B'FD
9.relevance 相关性 eA{A3.f"Hz
10.professional skepticism 职业谨慎 !1K.HdK
11.objectivity 客观性 'n^?DPvD
12. professional competence 专业胜任能力 45x4JG
13.Senior/CPA-in-charge 项目经理 4>2\{0r
14.audit engagement letter 业务约定书 Thk
CKM
15.recurring audit 连续审计 qu!x#OY+
16.the client 委托人 neE
Zw#(Z
17.change CPA 更换注册会计师 '+ mI
18.the existing CPA 现任注册会计师 bSn={O"M
19.the successor CPA 后任注册会计师 %_!0V*X*
20.the preceding CPA前任注册会计师 Y+kuj],h
21.issue the audit report 出具审计报告 f,|;eF-Z
22.expert 专家 K4H27SH
23.the board of directors 董事会 EQk omjv
24.knowledge of the entity‘ s business 了解被审计单位情况 t,'J%)j
25.assess material misstatement risks评估重大错报风险 -SLk8x
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 wkx #WC
27.a general knowledge of —— 初步了解―――的情况 kM@e_YtpY
28.a more knowledge of—— 进一步了解的情况 -ik=P]?
29.the prior year‘s working papers 以前年度工作底稿 AZ4:3}
30.minutes of meeting 会议纪要 4=`1C-v?q
31.business risks 经营风险 D=Nt0y
32.appropriateness 适当性 y+= s/c
33.accounting estimate 会计估计 ~C3J-z<
34.management representations 管理层声明 ic3Szd^4
35.going concern assumption 持续经营假设 u\
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36.audit plan 审计计划 hN*v|LFf1
37.significant audit areas 重点审计领域 X\w["!B
38.error 错误 P.g./8N`z
39.fraud舞弊 Jr%F#/
40.modified or additional procedures 修改或追加审计程序 h?h)i>
41.misappropriation of assets 侵占资产 }}u`*&,g
42.transactions without substance 虚假交易 wAgVevE
43.unusual pressures 异常压力 YMy**
44.the suspected noncompliance 涉嫌存在违法行为 7]Hf3]e>/
45.materialiy 重要性 >wL!`:c'"
46.exceed the materiality level 超过重要性水平 `:R9M+
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47.approach the materiality level 接近重要性水平 I[gPW7&S@
48.an acceptably low level 可接受水平 O*lIZ,!n
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 b|G~0[g
50.misstatements or omissions 错报或漏报 U3-MvI,Q
51.aggregate 总计 Q<2`ek
52.subsequent events 期后事项 n>?eTlO3
53.adjust the financial statements 调整财务报表 roHJ$~q?
54.perform additional audit procedures 实施追加的审计程序 XywsjeI4
55.audit risk 审计风险 tIL ]JB
56.detection risk 检查风险 }BJR/r
57.inappropriate audit opinion 不适当的审计意见 L<[%tv V
58.material misstatement 重大的错报 9;`E,w
59.tolerable misstatement 可容忍错报 #Mrc!pT]xy
60.the acceptable level of detection risk 可接受的检查风险