1.audit 审计 YzeNr*
2.attestation 鉴证 /DoSU>%hK
3.credibility 可信赖程度 ) S, f I
4.audit of financial statements 财务报表审计 ){$*<#&H
5.agreed-upon procedures 执行商定程序 ISi^BFU
6.high levels of assurance 高水平保证 _tR?Wm NH=
7.compilation 编制 0vrx5E!
8.reliability 可靠性 # -8%g{
9.relevance 相关性
} @4by<
10.professional skepticism 职业谨慎 \<W/Z.}/
11.objectivity 客观性 A
Nq3r(
12. professional competence 专业胜任能力 vMeB2r<
13.Senior/CPA-in-charge 项目经理 }5]7lGR
14.audit engagement letter 业务约定书 dd:vQOF;
15.recurring audit 连续审计 A Y _GD ^
16.the client 委托人 4{CeV7
17.change CPA 更换注册会计师 Tga%-xr+
18.the existing CPA 现任注册会计师 .0?A0D?sP
19.the successor CPA 后任注册会计师 uG=~k O
20.the preceding CPA前任注册会计师 bO+]1nZ.
21.issue the audit report 出具审计报告 6 }>CPi#
22.expert 专家 FqXE6^
23.the board of directors 董事会 ;2[ o>73F
24.knowledge of the entity‘ s business 了解被审计单位情况 tx ,q=.(
25.assess material misstatement risks评估重大错报风险 XWag+ K
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 V2
>+s
y
27.a general knowledge of —— 初步了解―――的情况 ?(Ytc)
28.a more knowledge of—— 进一步了解的情况 3#N`n |UgC
29.the prior year‘s working papers 以前年度工作底稿 $nr=4'y Z
30.minutes of meeting 会议纪要 e3,@prr
31.business risks 经营风险 V-k x=M"k
32.appropriateness 适当性 ,C0D|q4/!.
33.accounting estimate 会计估计 3wN{k\n
s
34.management representations 管理层声明 W?<<al*
35.going concern assumption 持续经营假设 |./{,",
36.audit plan 审计计划 (CInt_dBw~
37.significant audit areas 重点审计领域 e 5#?@}?
38.error 错误 Y T'ol k
39.fraud舞弊 4)?
s? +
40.modified or additional procedures 修改或追加审计程序 {h0T_8L/
41.misappropriation of assets 侵占资产 lx
:.9>
42.transactions without substance 虚假交易 *=X
61`0
43.unusual pressures 异常压力 REWW(.3o
44.the suspected noncompliance 涉嫌存在违法行为 ;$'D13
45.materialiy 重要性 TGHyBPJb
46.exceed the materiality level 超过重要性水平 )> ,ndKT~
47.approach the materiality level 接近重要性水平 Q$b4\n?44
48.an acceptably low level 可接受水平 1
xjWD30
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 mv> -X
J+
50.misstatements or omissions 错报或漏报 <RuLIu
51.aggregate 总计 SA%uGkm:e
52.subsequent events 期后事项 [C{oj*"c]
53.adjust the financial statements 调整财务报表 aRy" _dZ2
54.perform additional audit procedures 实施追加的审计程序 \1<8'at
55.audit risk 审计风险 |cgc^S/~H
56.detection risk 检查风险 _o? I=UN2:
57.inappropriate audit opinion 不适当的审计意见 }U|0F#0$
58.material misstatement 重大的错报 u4h.\ul8%
59.tolerable misstatement 可容忍错报 Jk;dtLL}4
60.the acceptable level of detection risk 可接受的检查风险
