1.audit 审计 d#HN'(2t
2.attestation 鉴证 z-h7v5i"
3.credibility 可信赖程度 G#z9=NF~V
4.audit of financial statements 财务报表审计 A@I3:V
5.agreed-upon procedures 执行商定程序 rj;~SC{
6.high levels of assurance 高水平保证 $b"Ex>
7.compilation 编制 2}#VB;
B
8.reliability 可靠性 z~yLc{M
9.relevance 相关性 T;B/Wm!x
10.professional skepticism 职业谨慎 d/Fy0=0
11.objectivity 客观性 [N*`3UZk"
12. professional competence 专业胜任能力 BKW%/y"
13.Senior/CPA-in-charge 项目经理 )0
i$Bo
14.audit engagement letter 业务约定书 x/#.%Ga#T
15.recurring audit 连续审计 ; HjT
16.the client 委托人 X0%BE!
17.change CPA 更换注册会计师 VN<baK%]
18.the existing CPA 现任注册会计师 78u=J z6
19.the successor CPA 后任注册会计师 c}#(,
<8X
20.the preceding CPA前任注册会计师 [[8h*[:
21.issue the audit report 出具审计报告 6)#%36rP
22.expert 专家 )yv~wi
23.the board of directors 董事会 uGS^*W$
24.knowledge of the entity‘ s business 了解被审计单位情况 <p8>"~R
25.assess material misstatement risks评估重大错报风险 hHqsI`7c
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 { :_qa |
27.a general knowledge of —— 初步了解―――的情况 R~XNF/QMl
28.a more knowledge of—— 进一步了解的情况 +Ram%"Zwh
29.the prior year‘s working papers 以前年度工作底稿 I6F $@
30.minutes of meeting 会议纪要 DBzF\-
31.business risks 经营风险 'lR f
32.appropriateness 适当性 <e' l"3+9(
33.accounting estimate 会计估计 ~1.~4~um
34.management representations 管理层声明 L~L]MC&
35.going concern assumption 持续经营假设 >U')ICD~
36.audit plan 审计计划 )]m_ L$9
37.significant audit areas 重点审计领域 ZfIeq<8_
38.error 错误 xT3l>9i
39.fraud舞弊 kZvh<NFh_
40.modified or additional procedures 修改或追加审计程序 =`BPGfCb
41.misappropriation of assets 侵占资产 U7Pn
$l2!
42.transactions without substance 虚假交易 |:d:uj/
43.unusual pressures 异常压力 <<9Y=%C+
44.the suspected noncompliance 涉嫌存在违法行为 I KDh)Zm
45.materialiy 重要性 ,zrShliU
46.exceed the materiality level 超过重要性水平 7)v`l1
47.approach the materiality level 接近重要性水平 ),+u>Os&
48.an acceptably low level 可接受水平 O7tL,)Vv
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 d`4@aoM
50.misstatements or omissions 错报或漏报 7!E7XP6,~>
51.aggregate 总计 X+k`UM~
52.subsequent events 期后事项 3+#
"4O
53.adjust the financial statements 调整财务报表 O(f&0h
!
54.perform additional audit procedures 实施追加的审计程序 9w,u4q
55.audit risk 审计风险 "]{"4qV1=
56.detection risk 检查风险 } T<oLvS
57.inappropriate audit opinion 不适当的审计意见 p9$=."5
58.material misstatement 重大的错报 ^,;8ra*h
59.tolerable misstatement 可容忍错报 DM@&=c
60.the acceptable level of detection risk 可接受的检查风险