1.audit 审计 0m.`$nlV-
2.attestation 鉴证 ._A4:
3.credibility 可信赖程度 LY)Wwl*wc
4.audit of financial statements 财务报表审计 ?q Q.Wj6Mj
5.agreed-upon procedures 执行商定程序 fJ
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6.high levels of assurance 高水平保证 4Hb"yp$
7.compilation 编制 p$x>I3C(\
8.reliability 可靠性 No[9m_
9.relevance 相关性 ]}l.*v\uK
10.professional skepticism 职业谨慎 !ii(2U
11.objectivity 客观性 '-n
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12. professional competence 专业胜任能力 xZ%3e
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13.Senior/CPA-in-charge 项目经理 ZlE=P4`X:
14.audit engagement letter 业务约定书 j x< <h_j
15.recurring audit 连续审计 >Je$WE3
16.the client 委托人 |T"j7
17.change CPA 更换注册会计师 i?@7>
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18.the existing CPA 现任注册会计师 CKe72OC
19.the successor CPA 后任注册会计师 3*j1v:x`
20.the preceding CPA前任注册会计师 ThW9
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21.issue the audit report 出具审计报告 EXH,+3fQp
22.expert 专家 |E$q S)y
23.the board of directors 董事会 NRP)'E
24.knowledge of the entity‘ s business 了解被审计单位情况 -6s]7#IC
25.assess material misstatement risks评估重大错报风险 ?G~rYETvw
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况 !blGc$kC
28.a more knowledge of—— 进一步了解的情况 vR5X
29.the prior year‘s working papers 以前年度工作底稿 |Thm5,ao
30.minutes of meeting 会议纪要 O0BDUpH
31.business risks 经营风险 >j ].`T
32.appropriateness 适当性 hR2 R
33.accounting estimate 会计估计 ('j'>"1H
34.management representations 管理层声明 <_*5BO
35.going concern assumption 持续经营假设 *0L3#. i
36.audit plan 审计计划 U
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37.significant audit areas 重点审计领域 &dj/Dq@
38.error 错误
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39.fraud舞弊 %G6x \[,
40.modified or additional procedures 修改或追加审计程序 H=WB6~8)
41.misappropriation of assets 侵占资产 ;QCGl$8A
42.transactions without substance 虚假交易 E#tfCM6
43.unusual pressures 异常压力 ~p{YuW[e
44.the suspected noncompliance 涉嫌存在违法行为 !nsr( 7X2
45.materialiy 重要性 uX{g4#eG
46.exceed the materiality level 超过重要性水平 4$N,|bt
47.approach the materiality level 接近重要性水平 ngd4PN>{4
48.an acceptably low level 可接受水平 ^c.pvC"4j
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 vfhoN]v
51.aggregate 总计 ;O,&MR{;|n
52.subsequent events 期后事项 R\5fl[
53.adjust the financial statements 调整财务报表 2Z<S^9O9
54.perform additional audit procedures 实施追加的审计程序 0v1~#KCm
55.audit risk 审计风险 `O.pT{Lf
56.detection risk 检查风险 /^T XGc.
57.inappropriate audit opinion 不适当的审计意见 P5^<c\Mr,Y
58.material misstatement 重大的错报 W~e/3#R\=
59.tolerable misstatement 可容忍错报 p Y[dJxB
60.the acceptable level of detection risk 可接受的检查风险