1.audit 审计 e<"sZK
2.attestation 鉴证 X rut[)H
3.credibility 可信赖程度 \psO$TxF=
4.audit of financial statements 财务报表审计 9-y<= )
5.agreed-upon procedures 执行商定程序 Jjh=zxR>
6.high levels of assurance 高水平保证 #/)U0IR)
7.compilation 编制 B
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8.reliability 可靠性 O)`
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9.relevance 相关性 1:4u]$@E
10.professional skepticism 职业谨慎 LtK,
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11.objectivity 客观性 )Zrn?KM
12. professional competence 专业胜任能力 cpx:4R,
13.Senior/CPA-in-charge 项目经理 x/%/MFK)>8
14.audit engagement letter 业务约定书 gK
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15.recurring audit 连续审计 S~GS:E#
16.the client 委托人 ;>Z0e`=
17.change CPA 更换注册会计师 f_IsY+@
18.the existing CPA 现任注册会计师 t]xR`Rr;X
19.the successor CPA 后任注册会计师 ,?!MVN-
20.the preceding CPA前任注册会计师 ?*cCn-|
21.issue the audit report 出具审计报告 m21H68y
22.expert 专家 IC-W[~
23.the board of directors 董事会 isz-MP$:K5
24.knowledge of the entity‘ s business 了解被审计单位情况 +aOX{1w
25.assess material misstatement risks评估重大错报风险 .<6'*XR
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 ]F"@+_E
27.a general knowledge of —— 初步了解―――的情况 K%;=
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28.a more knowledge of—— 进一步了解的情况 svMu85z
29.the prior year‘s working papers 以前年度工作底稿 J n'SGR
30.minutes of meeting 会议纪要 I %CrsEo
31.business risks 经营风险 "f-HOd\=
32.appropriateness 适当性 >&Vz/0
33.accounting estimate 会计估计 r^,"OM]
34.management representations 管理层声明 JC7:0A
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35.going concern assumption 持续经营假设 y.::d9v
36.audit plan 审计计划 ,6x>gcR
37.significant audit areas 重点审计领域 2QKt.a
38.error 错误 ]x6r
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39.fraud舞弊 ]m#*4
40.modified or additional procedures 修改或追加审计程序 aO*v"^oF
41.misappropriation of assets 侵占资产 `Cz_^>]|=
42.transactions without substance 虚假交易 \Z-Fu=8J8^
43.unusual pressures 异常压力 MK <\:g
44.the suspected noncompliance 涉嫌存在违法行为 Gl9,!"A
45.materialiy 重要性 K/8TwB?I
46.exceed the materiality level 超过重要性水平 .v['INK9
47.approach the materiality level 接近重要性水平 <BK?@Xy
48.an acceptably low level 可接受水平 M} Mgz
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 j-t"
50.misstatements or omissions 错报或漏报 VBK |*Tl
51.aggregate 总计 LB^xdMXi
52.subsequent events 期后事项 U"L-1]L
53.adjust the financial statements 调整财务报表 ]qiX"<s>~C
54.perform additional audit procedures 实施追加的审计程序 rf]x5%ij
55.audit risk 审计风险 !'> ,37()
56.detection risk 检查风险 >txeo17Ba\
57.inappropriate audit opinion 不适当的审计意见 ^O&&QR