1.audit 审计 HvmE'O8
2.attestation 鉴证 NS-0-o|4#
3.credibility 可信赖程度 oU se~
4.audit of financial statements 财务报表审计 \i+Ad@)
5.agreed-upon procedures 执行商定程序 9sI&d
6.high levels of assurance 高水平保证 LXaq
7.compilation 编制 F}=_"
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8.reliability 可靠性 W8F@nY
9.relevance 相关性 f3S 8~!
10.professional skepticism 职业谨慎 t~<HFY*w
11.objectivity 客观性 sf/m@425
12. professional competence 专业胜任能力 q;*'V9#
13.Senior/CPA-in-charge 项目经理 r6GXmr
14.audit engagement letter 业务约定书 Rh#`AM`)j
15.recurring audit 连续审计 L/In~'*-
16.the client 委托人 rgDl%X2B
17.change CPA 更换注册会计师 ;YSe:m*
18.the existing CPA 现任注册会计师 AN3oh1xe:
19.the successor CPA 后任注册会计师 q" EW*k+
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20.the preceding CPA前任注册会计师 :zY;eJK m
21.issue the audit report 出具审计报告 5h |aX
22.expert 专家 #<X4RJ
23.the board of directors 董事会 |=07n K2
24.knowledge of the entity‘ s business 了解被审计单位情况 w 62m}5eA
25.assess material misstatement risks评估重大错报风险 $@O?
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 3iUJ!gK
27.a general knowledge of —— 初步了解―――的情况 :,fT^izew
28.a more knowledge of—— 进一步了解的情况 }ice*3'3
29.the prior year‘s working papers 以前年度工作底稿 Bh'!aip k
30.minutes of meeting 会议纪要 HB`'S7Q
31.business risks 经营风险 ay|jq"a
32.appropriateness 适当性 g9CedD%40
33.accounting estimate 会计估计 EIfqRRTA
34.management representations 管理层声明 @,7r<6E
35.going concern assumption 持续经营假设 ?XP4kjJ
36.audit plan 审计计划 qM+Ai*q
37.significant audit areas 重点审计领域 #!E`%'
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38.error 错误 }a#T\6rY
39.fraud舞弊 y5F"JjQAa
40.modified or additional procedures 修改或追加审计程序 pL!,1D!
41.misappropriation of assets 侵占资产 mln4Vl(l2M
42.transactions without substance 虚假交易 )B+R|PZ,
43.unusual pressures 异常压力 `JY+3d,Ui
44.the suspected noncompliance 涉嫌存在违法行为 \o=9WKc
45.materialiy 重要性 'J3yJ{
46.exceed the materiality level 超过重要性水平 zA}JVB
47.approach the materiality level 接近重要性水平 kvuRT`/
48.an acceptably low level 可接受水平 :y
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 A FBH(ms't
50.misstatements or omissions 错报或漏报 b8Z_oN5!
51.aggregate 总计 E_I-.o|
52.subsequent events 期后事项 :5$ErI
53.adjust the financial statements 调整财务报表 m mZ
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54.perform additional audit procedures 实施追加的审计程序 ZZZ`@pXm;
55.audit risk 审计风险 $_;rqTk]g
56.detection risk 检查风险 ~JNE]mg
57.inappropriate audit opinion 不适当的审计意见 =+ b>d\7xG
58.material misstatement 重大的错报 ^#C+l
59.tolerable misstatement 可容忍错报 Lq
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60.the acceptable level of detection risk 可接受的检查风险