1.audit 审计 =M*pym]QSY
2.attestation 鉴证 9@ fSO<
3.credibility 可信赖程度 \ HUDZ2 s
4.audit of financial statements 财务报表审计 1Hr1Ir<KR
5.agreed-upon procedures 执行商定程序 1|xe'w{
6.high levels of assurance 高水平保证 e/:? 9
7.compilation 编制 =Hd#"9-
8.reliability 可靠性 ElB[k<
9.relevance 相关性 XL
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10.professional skepticism 职业谨慎 c;X,-Q9
11.objectivity 客观性 X-<,zRM
12. professional competence 专业胜任能力 xl,%
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13.Senior/CPA-in-charge 项目经理 u*=^>LD
14.audit engagement letter 业务约定书 'V:MppQVZ.
15.recurring audit 连续审计 Y %bb-|\W
16.the client 委托人 g&F$hm
17.change CPA 更换注册会计师 =_C&lc"
18.the existing CPA 现任注册会计师 |k*bWuXgLs
19.the successor CPA 后任注册会计师 3fQ`}OcNr
20.the preceding CPA前任注册会计师 =d ;#Nu-
21.issue the audit report 出具审计报告 *aM7d>nG5
22.expert 专家 ^c}3o|1m(
23.the board of directors 董事会 AQQa6Ce*
24.knowledge of the entity‘ s business 了解被审计单位情况 #CI0
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25.assess material misstatement risks评估重大错报风险 H9ES|ZJs
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 bK0(c1*a[e
27.a general knowledge of —— 初步了解―――的情况 ([rn.b]
28.a more knowledge of—— 进一步了解的情况 ]*k ~jY,
29.the prior year‘s working papers 以前年度工作底稿 Bi
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30.minutes of meeting 会议纪要 fUWrR1
31.business risks 经营风险 H{5,
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32.appropriateness 适当性 1irSI,j%z
33.accounting estimate 会计估计 Yu)GV7\2
34.management representations 管理层声明 |3B<;/v5
35.going concern assumption 持续经营假设 ey[Z<i1
36.audit plan 审计计划 8r+u!$i!H
37.significant audit areas 重点审计领域 W&9qgbO]
38.error 错误 `|AH3v1
39.fraud舞弊 w{[^
40.modified or additional procedures 修改或追加审计程序 B1~`*~@
41.misappropriation of assets 侵占资产 /LWk>[Z;
42.transactions without substance 虚假交易 d-Z2-89K
43.unusual pressures 异常压力 {vW0O &[
44.the suspected noncompliance 涉嫌存在违法行为 Pi?G:IF
45.materialiy 重要性 t(roj@!x_o
46.exceed the materiality level 超过重要性水平 rBQ<5.
47.approach the materiality level 接近重要性水平 E+XS7':I
48.an acceptably low level 可接受水平 g7hI9(8+
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 +l)t5Mg\
50.misstatements or omissions 错报或漏报 q#c+%,Z=C
51.aggregate 总计 t~K[`=G\ex
52.subsequent events 期后事项 9{A4>
53.adjust the financial statements 调整财务报表 9RJ#zUK
54.perform additional audit procedures 实施追加的审计程序 b~tu;:
55.audit risk 审计风险 l%mp49<
56.detection risk 检查风险 sj/k';#g
57.inappropriate audit opinion 不适当的审计意见 VV$#<D<)
58.material misstatement 重大的错报 ue7D'
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59.tolerable misstatement 可容忍错报 hV,T889'
60.the acceptable level of detection risk 可接受的检查风险