1.audit 审计 1<Vke$
2.attestation 鉴证 0ev='v8?
3.credibility 可信赖程度 F#^/=AR'
4.audit of financial statements 财务报表审计 ]wwN mmE
5.agreed-upon procedures 执行商定程序 ]app 9
6.high levels of assurance 高水平保证 w:ASB>,!
7.compilation 编制 Fl!D2jnN
8.reliability 可靠性 e>x+Xj1
9.relevance 相关性 tgj5l#P
10.professional skepticism 职业谨慎 7Vuf4Z
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11.objectivity 客观性 Sd/7#
12. professional competence 专业胜任能力 v]#[bqB.b
13.Senior/CPA-in-charge 项目经理 n~ZZX={a
14.audit engagement letter 业务约定书 Dq-[b+bm
15.recurring audit 连续审计 n#sK31;yb
16.the client 委托人 vX_;Y#uD
17.change CPA 更换注册会计师 &Im-@rV!
18.the existing CPA 现任注册会计师 kGAB'
19.the successor CPA 后任注册会计师 P(!%Pp
20.the preceding CPA前任注册会计师 6xFchdMG{m
21.issue the audit report 出具审计报告 ~])Q[/=p
22.expert 专家 @hwNM#>`
23.the board of directors 董事会 BIEq(/-
24.knowledge of the entity‘ s business 了解被审计单位情况 N' CWSf.e
25.assess material misstatement risks评估重大错报风险 xXfv({
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 t'Zv)Wu1E
27.a general knowledge of —— 初步了解―――的情况 mWUd-| Ul
28.a more knowledge of—— 进一步了解的情况 sL,|+>7T^M
29.the prior year‘s working papers 以前年度工作底稿 "wCx]{Di
30.minutes of meeting 会议纪要 -qBdcbi|x)
31.business risks 经营风险 5"ooam3
32.appropriateness 适当性 RKZBI?@4
33.accounting estimate 会计估计 vdigw.=z
34.management representations 管理层声明 r4d#;S9{o
35.going concern assumption 持续经营假设 WD1>{TSn
36.audit plan 审计计划 !<out4Mz"
37.significant audit areas 重点审计领域 G#ELQ/Q
38.error 错误 2Bi?^kQ#
39.fraud舞弊 6s>io%,:
40.modified or additional procedures 修改或追加审计程序 ?_r{G7|D
41.misappropriation of assets 侵占资产 "gFw:t"VV
42.transactions without substance 虚假交易 .[+}nA,g%~
43.unusual pressures 异常压力 ^\[c][fo
44.the suspected noncompliance 涉嫌存在违法行为 U'u_'5{
45.materialiy 重要性 eaDR-g"
46.exceed the materiality level 超过重要性水平 P 5.@
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47.approach the materiality level 接近重要性水平 SYh>FF"
48.an acceptably low level 可接受水平 {-Gh 62hDg
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 '
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50.misstatements or omissions 错报或漏报 6&QOC9JW+7
51.aggregate 总计 t|s(V-Wq
52.subsequent events 期后事项 O{\%{XrW
53.adjust the financial statements 调整财务报表 GQ
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54.perform additional audit procedures 实施追加的审计程序 Z>l|R C
55.audit risk 审计风险 LG
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56.detection risk 检查风险 |bhv7(_
57.inappropriate audit opinion 不适当的审计意见 <Mu T7x-
58.material misstatement 重大的错报 t/_\w"
59.tolerable misstatement 可容忍错报 RF
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60.the acceptable level of detection risk 可接受的检查风险