1.audit 审计 ;n?72&h
2.attestation 鉴证 Ql8E9~h
3.credibility 可信赖程度 u,<I%
4.audit of financial statements 财务报表审计 ct='Z E
5.agreed-upon procedures 执行商定程序 3\FPW1$i|[
6.high levels of assurance 高水平保证 n\k6UD
7.compilation 编制 J5Rr7=:*S
8.reliability 可靠性 m[&]#K6
9.relevance 相关性 A-gNfXP,D
10.professional skepticism 职业谨慎 LQ4
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11.objectivity 客观性 \z!*)v/{-
12. professional competence 专业胜任能力 UEmNT9V
13.Senior/CPA-in-charge 项目经理 mlCw(i,
14.audit engagement letter 业务约定书 0JTDJZOz@#
15.recurring audit 连续审计 N\b%+vR
16.the client 委托人 a x1
17.change CPA 更换注册会计师 "<b~pfCOQk
18.the existing CPA 现任注册会计师 =&?}qa(P
19.the successor CPA 后任注册会计师 | ZBv;BW
20.the preceding CPA前任注册会计师 q)R&npP7
21.issue the audit report 出具审计报告 4~-"k{Xt
22.expert 专家 rqk1 F~j|
23.the board of directors 董事会 w :2@@)pr
24.knowledge of the entity‘ s business 了解被审计单位情况 h-`Jd>u"
25.assess material misstatement risks评估重大错报风险 %v=z|d5-3
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 Th,15H
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27.a general knowledge of —— 初步了解―――的情况 %Y8#I3jVJ
28.a more knowledge of—— 进一步了解的情况 n
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29.the prior year‘s working papers 以前年度工作底稿 '9cShe
30.minutes of meeting 会议纪要 $(v1q[ig
31.business risks 经营风险 q%8%J'Fro
32.appropriateness 适当性 (!kOM% 3{
33.accounting estimate 会计估计 ~6!{\un
34.management representations 管理层声明 +
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35.going concern assumption 持续经营假设 HrQB
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36.audit plan 审计计划 c"R`7P
37.significant audit areas 重点审计领域 hEAt4z0P
38.error 错误 }8cL+JJU
39.fraud舞弊 )@)wcf!b
40.modified or additional procedures 修改或追加审计程序 [.;$6C/?
41.misappropriation of assets 侵占资产 c;DWSgIw
42.transactions without substance 虚假交易 [ 9)9>-
43.unusual pressures 异常压力 g(xuA^~J
44.the suspected noncompliance 涉嫌存在违法行为 aWhhq@
45.materialiy 重要性 ?
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46.exceed the materiality level 超过重要性水平 e#0C
47.approach the materiality level 接近重要性水平 *qKPZb~
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 "R@N}q<*v2
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 %g7 !4
52.subsequent events 期后事项 vum6O3
53.adjust the financial statements 调整财务报表 O~yPe.
54.perform additional audit procedures 实施追加的审计程序 L?!*HS7m
55.audit risk 审计风险 Lf _`8Ux
56.detection risk 检查风险 UO^"
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57.inappropriate audit opinion 不适当的审计意见 i)fAm$8#G
58.material misstatement 重大的错报 YCod\} 3
59.tolerable misstatement 可容忍错报 ],ioY
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60.the acceptable level of detection risk 可接受的检查风险