1.audit 审计 [=6~"!P}
2.attestation 鉴证 >Ryss@o
3.credibility 可信赖程度 N"RYM~c7
4.audit of financial statements 财务报表审计 2^#UO=ct
5.agreed-upon procedures 执行商定程序 j&
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6.high levels of assurance 高水平保证 F
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7.compilation 编制 ]}7rWs[|1
8.reliability 可靠性 gQ=POJ=G
9.relevance 相关性 OsL%SKs|
10.professional skepticism 职业谨慎 rHgdvDc
11.objectivity 客观性 %Rep6=K*$
12. professional competence 专业胜任能力 h+~df(S.
13.Senior/CPA-in-charge 项目经理 ^Lmc%y
14.audit engagement letter 业务约定书 \41)0,sEy
15.recurring audit 连续审计 C!{AnWf
16.the client 委托人 ioNa~F&
17.change CPA 更换注册会计师 |8c:+8
18.the existing CPA 现任注册会计师 CEuk1$
19.the successor CPA 后任注册会计师 ob0 8xGj
20.the preceding CPA前任注册会计师 )_^WpyzF1
21.issue the audit report 出具审计报告 &s^>S?L-
22.expert 专家 j8Q5d`
23.the board of directors 董事会 )6:]o&bZ
24.knowledge of the entity‘ s business 了解被审计单位情况 qD;v/,?
25.assess material misstatement risks评估重大错报风险 TDFO9%2c
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 D5!K<G?-K
27.a general knowledge of —— 初步了解―――的情况 M"5!s,
28.a more knowledge of—— 进一步了解的情况 0\Yx.\X,
29.the prior year‘s working papers 以前年度工作底稿 20l_ay
30.minutes of meeting 会议纪要 r7"A u"
31.business risks 经营风险 "Z 2Tc)
32.appropriateness 适当性 Rw}2* 5#y
33.accounting estimate 会计估计 c Z6p^
34.management representations 管理层声明 x`+
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35.going concern assumption 持续经营假设 D<bU~Gd,P
36.audit plan 审计计划 c@9Z&2)
37.significant audit areas 重点审计领域 3Wb2p'V7$?
38.error 错误 qE`:b0FT
39.fraud舞弊 _TOi
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40.modified or additional procedures 修改或追加审计程序 5+bFy.UW
41.misappropriation of assets 侵占资产 yMbcFDlBr
42.transactions without substance 虚假交易 P,/13tZ#3
43.unusual pressures 异常压力 e-iYJ?
44.the suspected noncompliance 涉嫌存在违法行为 5B>Q6
45.materialiy 重要性 1rv$?=Z
46.exceed the materiality level 超过重要性水平 *hZ~i{c,7
47.approach the materiality level 接近重要性水平 S*CLt
48.an acceptably low level 可接受水平
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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 q)?p$
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50.misstatements or omissions 错报或漏报 w.D4dv_H
51.aggregate 总计 w`j*W$82
52.subsequent events 期后事项 *"ykTqa
53.adjust the financial statements 调整财务报表 9eGCBVW:*
54.perform additional audit procedures 实施追加的审计程序 <+\k&W&Y|y
55.audit risk 审计风险 pymx\Hd,
56.detection risk 检查风险 2~M;L&9-
57.inappropriate audit opinion 不适当的审计意见 DhWWN>I
58.material misstatement 重大的错报 *f `s%&Y]s
59.tolerable misstatement 可容忍错报 *9dV/TT~f[
60.the acceptable level of detection risk 可接受的检查风险