1.audit 审计 \?NT,t=3J
2.attestation 鉴证 UdX aC= Q
3.credibility 可信赖程度 J!*
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4.audit of financial statements 财务报表审计 4W+%`x_U]
5.agreed-upon procedures 执行商定程序 u^uo=/
6.high levels of assurance 高水平保证 0= -D
7.compilation 编制 Lz;E/a}s
8.reliability 可靠性 6T=zHFf~
9.relevance 相关性 <=&7*8u0+
10.professional skepticism 职业谨慎 fa;GM7<
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11.objectivity 客观性 2s8(r8 AI
12. professional competence 专业胜任能力 Y\ G^W8
13.Senior/CPA-in-charge 项目经理 -cnlj
14.audit engagement letter 业务约定书 OvW/{
15.recurring audit 连续审计 b}jLI_R{
16.the client 委托人 f>C|qDmT
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 # fl%~Y
19.the successor CPA 后任注册会计师 (r )fx
20.the preceding CPA前任注册会计师 ?u8vK<2h
21.issue the audit report 出具审计报告 /'0,cJnm
22.expert 专家 m7~[f7U
23.the board of directors 董事会 9TILrK
24.knowledge of the entity‘ s business 了解被审计单位情况 }lt]]094,
25.assess material misstatement risks评估重大错报风险
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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 O"x/O#66
27.a general knowledge of —— 初步了解―――的情况 @DYkWivLu
28.a more knowledge of—— 进一步了解的情况 'BwM{c-O"
29.the prior year‘s working papers 以前年度工作底稿 9wC:8@`6E
30.minutes of meeting 会议纪要 G.c@4Wz+
31.business risks 经营风险 bNO/CD4
32.appropriateness 适当性 AAt<{
33.accounting estimate 会计估计 ?#X`Eu
34.management representations 管理层声明 7<VfE`Q3
35.going concern assumption 持续经营假设 WS)u{
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36.audit plan 审计计划 s%~p?_P
37.significant audit areas 重点审计领域 )04lf*ti
38.error 错误 xj!_]XJ^w
39.fraud舞弊 5PlTf?Ao
40.modified or additional procedures 修改或追加审计程序 >}ozEX6c2
41.misappropriation of assets 侵占资产 eX>X=Ku
42.transactions without substance 虚假交易 ^6
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43.unusual pressures 异常压力 6axmH~_
44.the suspected noncompliance 涉嫌存在违法行为 y3!=0uPf
45.materialiy 重要性 ;.r >
46.exceed the materiality level 超过重要性水平 |79!exVMBp
47.approach the materiality level 接近重要性水平 ~ ]q^
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48.an acceptably low level 可接受水平 l7r!fAV-f
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 xbA% 'p
50.misstatements or omissions 错报或漏报 d/ OIc){tD
51.aggregate 总计 GX
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52.subsequent events 期后事项 i>[1^~;
53.adjust the financial statements 调整财务报表 kM?p >V6
54.perform additional audit procedures 实施追加的审计程序 \$h LhYz-
55.audit risk 审计风险 #YSUPO%F
56.detection risk 检查风险 UI:{*N**Z
57.inappropriate audit opinion 不适当的审计意见 ^50/.Z>
58.material misstatement 重大的错报 a;`-LOO5&
59.tolerable misstatement 可容忍错报 $V)LGu2(m
60.the acceptable level of detection risk 可接受的检查风险