1.audit 审计 x}/jh
2.attestation 鉴证 ^lp=4C9
3.credibility 可信赖程度 )Cy>'l*Og7
4.audit of financial statements 财务报表审计 |[`YGA4
5.agreed-upon procedures 执行商定程序 m.lR]!Y=w
6.high levels of assurance 高水平保证 7yE\,
7.compilation 编制 S~ /2Bw!2
8.reliability 可靠性 ,U""m7
9.relevance 相关性 i:s=
10.professional skepticism 职业谨慎 URb8[~dR:
11.objectivity 客观性 \c2x
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12. professional competence 专业胜任能力 o;@~uU
13.Senior/CPA-in-charge 项目经理 %9cT#9!7
14.audit engagement letter 业务约定书 z"f@iJX?2
15.recurring audit 连续审计 riW9l6s'
16.the client 委托人 R+HX'W
17.change CPA 更换注册会计师 (WHgB0{
18.the existing CPA 现任注册会计师 L-9fo-
19.the successor CPA 后任注册会计师 toGiG|L
20.the preceding CPA前任注册会计师 iq' PeVo
21.issue the audit report 出具审计报告 +u|"q+p
22.expert 专家 m!ZY]:)$
23.the board of directors 董事会 8:0/Cj
24.knowledge of the entity‘ s business 了解被审计单位情况 3dN`Q:1R9
25.assess material misstatement risks评估重大错报风险 d5^^h<'
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 Y%;J/4dd
27.a general knowledge of —— 初步了解―――的情况 |R.yuSL)(
28.a more knowledge of—— 进一步了解的情况 sU>IETo
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 s4fO4.bn m
31.business risks 经营风险 7(}'jZ
32.appropriateness 适当性 4EM+ Ye
33.accounting estimate 会计估计 @ T^FOTW
34.management representations 管理层声明 B@*b 9
35.going concern assumption 持续经营假设 }U8v
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36.audit plan 审计计划 YYpC!)
37.significant audit areas 重点审计领域 DgT]Nty@b
38.error 错误 CHGa_
39.fraud舞弊 z)M#9oAM
40.modified or additional procedures 修改或追加审计程序 >ZJ]yhbhK
41.misappropriation of assets 侵占资产 Hs)Cf)8u
42.transactions without substance 虚假交易 K 4GuOl
43.unusual pressures 异常压力 d.?}>jl
44.the suspected noncompliance 涉嫌存在违法行为 sJZ2e6?n
45.materialiy 重要性 rfk{$g
46.exceed the materiality level 超过重要性水平 m ""+$
47.approach the materiality level 接近重要性水平 \
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48.an acceptably low level 可接受水平 $wAR cS
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 W{-g?)Tou
50.misstatements or omissions 错报或漏报 SMrfEmdH+
51.aggregate 总计 ^=eC1bQA
52.subsequent events 期后事项 #
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53.adjust the financial statements 调整财务报表 JOuyEPy
54.perform additional audit procedures 实施追加的审计程序 =!t;e~^8]
55.audit risk 审计风险 x`g,>>&C
56.detection risk 检查风险 ?9t4>xKn
57.inappropriate audit opinion 不适当的审计意见 JuSS(dJw
58.material misstatement 重大的错报 n~UI47
59.tolerable misstatement 可容忍错报 Ah1
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60.the acceptable level of detection risk 可接受的检查风险