1.audit 审计 j'% $XvI
2.attestation 鉴证 )t$, e2FY
3.credibility 可信赖程度 | ;.o8}
4.audit of financial statements 财务报表审计 !PrwH;
5.agreed-upon procedures 执行商定程序 N5]0/,I}
6.high levels of assurance 高水平保证 u}!@ ,/)
7.compilation 编制 si&S% 4(
8.reliability 可靠性
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9.relevance 相关性 9Xl`pEhC
10.professional skepticism 职业谨慎 Cl ^\OZN\=
11.objectivity 客观性 T/^Hz4uA7
12. professional competence 专业胜任能力 UNPezHaz
13.Senior/CPA-in-charge 项目经理 @;< ht c
14.audit engagement letter 业务约定书 ua5 OGx
15.recurring audit 连续审计 ( T!9SU
16.the client 委托人 \[gReaI
17.change CPA 更换注册会计师 QmLF[\Oo_
18.the existing CPA 现任注册会计师 OfctoPP _0
19.the successor CPA 后任注册会计师 "I=\[l8t
20.the preceding CPA前任注册会计师 D8>enum
21.issue the audit report 出具审计报告 8zA=;~GHP
22.expert 专家 DyeQJ7p
23.the board of directors 董事会 ? [)}l9
24.knowledge of the entity‘ s business 了解被审计单位情况 )
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25.assess material misstatement risks评估重大错报风险 qduWzxB
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 Si_%Rr&jW
27.a general knowledge of —— 初步了解―――的情况 'XzXZJ[
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28.a more knowledge of—— 进一步了解的情况 s< 9RKfm
29.the prior year‘s working papers 以前年度工作底稿 DXa=|T
30.minutes of meeting 会议纪要 _~q?_'kx
31.business risks 经营风险 /ODXV`3QYI
32.appropriateness 适当性 vG;zJ#c
33.accounting estimate 会计估计 PH>
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34.management representations 管理层声明 z I+\Oll#Q
35.going concern assumption 持续经营假设 Qu} W/j|3
36.audit plan 审计计划 3t<a $i
37.significant audit areas 重点审计领域 _~rI+ l A
38.error 错误 cs1l~b l
39.fraud舞弊 ,Z{d.[ $
40.modified or additional procedures 修改或追加审计程序 x.3J[=z=>
41.misappropriation of assets 侵占资产 0pJ
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42.transactions without substance 虚假交易 J|X
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43.unusual pressures 异常压力 ;x:rZV/
44.the suspected noncompliance 涉嫌存在违法行为 LJOr !rWi
45.materialiy 重要性 q^A+<d
46.exceed the materiality level 超过重要性水平 wMdal:n^
47.approach the materiality level 接近重要性水平 srYJp^sC
48.an acceptably low level 可接受水平 N nk@h
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 iJZ/jCI
50.misstatements or omissions 错报或漏报 `
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51.aggregate 总计 _UT$,0u_i
52.subsequent events 期后事项 y_HN6
53.adjust the financial statements 调整财务报表 =xNv\e
54.perform additional audit procedures 实施追加的审计程序 yuDZ~0]R
55.audit risk 审计风险 \mw(cM#:
56.detection risk 检查风险 ^)?d6nI
57.inappropriate audit opinion 不适当的审计意见 sf]s",t~J
58.material misstatement 重大的错报 + J{0 E
59.tolerable misstatement 可容忍错报 m8 SA6 Y\
60.the acceptable level of detection risk 可接受的检查风险
