1.audit 审计 }/tf^@
2.attestation 鉴证 rkh%[o9"/
3.credibility 可信赖程度 1QhQ#`$<1
4.audit of financial statements 财务报表审计 [Djx@x
5.agreed-upon procedures 执行商定程序 >^W6'Q$P<
6.high levels of assurance 高水平保证 TWRnty-C
7.compilation 编制 n<)A5UB5-
8.reliability 可靠性 @b2?BSdUp
9.relevance 相关性 SH"<f_
10.professional skepticism 职业谨慎 >'m&/&h
11.objectivity 客观性 K}n.k[Do
12. professional competence 专业胜任能力 E>E^t=;[
13.Senior/CPA-in-charge 项目经理 ',|OoxhbK
14.audit engagement letter 业务约定书 eC 2~&:$L
15.recurring audit 连续审计 [".94(qs
16.the client 委托人 ut]&3f''
17.change CPA 更换注册会计师 4!3<[J;N;
18.the existing CPA 现任注册会计师 ]4')H;'y
19.the successor CPA 后任注册会计师 `CL\
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20.the preceding CPA前任注册会计师 SY.koW
21.issue the audit report 出具审计报告 ^K8XY@{&
22.expert 专家 8Bc2?NI=
23.the board of directors 董事会 B1I{@\z0G
24.knowledge of the entity‘ s business 了解被审计单位情况 Az(,Q$"|5
25.assess material misstatement risks评估重大错报风险 Mc8_D,7
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 a3:45[SO4e
27.a general knowledge of —— 初步了解―――的情况 KqBiF]Q
28.a more knowledge of—— 进一步了解的情况 DqI "B
29.the prior year‘s working papers 以前年度工作底稿 L*p7|rq$"
30.minutes of meeting 会议纪要 zLxuxf~4@
31.business risks 经营风险 ?#doH,
32.appropriateness 适当性 5yJ~ q
33.accounting estimate 会计估计 W?N+7_%'
34.management representations 管理层声明 fS8Pi,!
35.going concern assumption 持续经营假设 xrlyph5mE
36.audit plan 审计计划 Mu.oqT
37.significant audit areas 重点审计领域 ]$.w
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38.error 错误 vy7?]}MvV
39.fraud舞弊 %k"hzjXAw
40.modified or additional procedures 修改或追加审计程序 -IDhK}C&T
41.misappropriation of assets 侵占资产 =_6 Q26
42.transactions without substance 虚假交易 9qzHy}A
43.unusual pressures 异常压力 ht+wi5b
44.the suspected noncompliance 涉嫌存在违法行为 MCXt,`}[
45.materialiy 重要性 BHkicb ?
46.exceed the materiality level 超过重要性水平 b;vVlIG
47.approach the materiality level 接近重要性水平 YXF^4||j.c
48.an acceptably low level 可接受水平 :
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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 8A*tpMV?J
50.misstatements or omissions 错报或漏报 4Pf"R~&[
51.aggregate 总计 *y+K{ fM1
52.subsequent events 期后事项 %rl<%%T#.M
53.adjust the financial statements 调整财务报表 3+C;zDKa
54.perform additional audit procedures 实施追加的审计程序 n c.P
55.audit risk 审计风险 ^"uD:f)
56.detection risk 检查风险 W=#jtU`:5
57.inappropriate audit opinion 不适当的审计意见 r'|ei ,
58.material misstatement 重大的错报 jrm^n_6};
59.tolerable misstatement 可容忍错报 <I?f=[
60.the acceptable level of detection risk 可接受的检查风险