1.audit 审计 hj4!* c
2.attestation 鉴证 <c;U 0! m
3.credibility 可信赖程度 tfz"9PV80
4.audit of financial statements 财务报表审计 ,,}&
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5.agreed-upon procedures 执行商定程序 E@.daUo
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6.high levels of assurance 高水平保证 Y6+/_$N4|
7.compilation 编制 qcVmt1"
8.reliability 可靠性 j Wpm"C
9.relevance 相关性 ~<Eu
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10.professional skepticism 职业谨慎 luvxwved
11.objectivity 客观性 l%
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12. professional competence 专业胜任能力 Fy#y.jK9v
13.Senior/CPA-in-charge 项目经理 :OEovk(`
14.audit engagement letter 业务约定书 =lb5 #
15.recurring audit 连续审计 oy[>`qyz
16.the client 委托人 f;{K+\T
17.change CPA 更换注册会计师 )
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18.the existing CPA 现任注册会计师 uW 7Yem&
19.the successor CPA 后任注册会计师 x->H~/
20.the preceding CPA前任注册会计师 T<ka4
21.issue the audit report 出具审计报告 UlNx5l+k
22.expert 专家 .DrGr:UW
23.the board of directors 董事会 8x~'fzf;Sq
24.knowledge of the entity‘ s business 了解被审计单位情况 WALK@0E
25.assess material misstatement risks评估重大错报风险 >~}}*y
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xwhS[d
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 ->9waXRDz)
29.the prior year‘s working papers 以前年度工作底稿 qk}Mb_*C)
30.minutes of meeting 会议纪要 mb GL)NI
31.business risks 经营风险 (F+]h]KSi
32.appropriateness 适当性 ^ }k qAmr
33.accounting estimate 会计估计 ]39])ul
34.management representations 管理层声明 [wkSY>Gu
35.going concern assumption 持续经营假设 ZCAg)/
36.audit plan 审计计划 O-uf^S4
37.significant audit areas 重点审计领域 cgV5{|P
38.error 错误 ;659E_y>
39.fraud舞弊 ?910ki_
40.modified or additional procedures 修改或追加审计程序 -n"7G%$M
41.misappropriation of assets 侵占资产 8+mu'RZ X
42.transactions without substance 虚假交易 wl Nl|+ K
43.unusual pressures 异常压力 eW\C@>Ke
44.the suspected noncompliance 涉嫌存在违法行为 {36QZV*P
45.materialiy 重要性 Dzr(Fb
46.exceed the materiality level 超过重要性水平 Sp-M:,H3H
47.approach the materiality level 接近重要性水平 0c
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48.an acceptably low level 可接受水平 ~P,@">}
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 M<K}H8?
50.misstatements or omissions 错报或漏报 u
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51.aggregate 总计 WR zIK09@
52.subsequent events 期后事项 |'QgL0?
53.adjust the financial statements 调整财务报表 (.~,I+Cz'
54.perform additional audit procedures 实施追加的审计程序 =`+c}i?
55.audit risk 审计风险 _]Y9Eoz
56.detection risk 检查风险 ~Q2,~9D
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57.inappropriate audit opinion 不适当的审计意见 fO{'$?K
58.material misstatement 重大的错报 LTZ~Id-)P
59.tolerable misstatement 可容忍错报 z^Y4:^L~I
60.the acceptable level of detection risk 可接受的检查风险