1.audit 审计 C`7HC2Is
2.attestation 鉴证
XOVZ'V
3.credibility 可信赖程度 a{el1_DIGK
4.audit of financial statements 财务报表审计 rh/3N8[6
5.agreed-upon procedures 执行商定程序 OJQ7nChMm
6.high levels of assurance 高水平保证 =}u;>[3
7.compilation 编制 2mVH*\D
8.reliability 可靠性 ^FF{71;
9.relevance 相关性 c;BQ$je}
10.professional skepticism 职业谨慎 !W{|7Es?.
11.objectivity 客观性
H[fD
>
12. professional competence 专业胜任能力 3zMmpeq
13.Senior/CPA-in-charge 项目经理 Su-LZ'C\
14.audit engagement letter 业务约定书 ;m@>v?zE
15.recurring audit 连续审计 uWv l<{2
16.the client 委托人 9O~1o?ni
17.change CPA 更换注册会计师 >0T0K`o
18.the existing CPA 现任注册会计师 o!wz:|\S
19.the successor CPA 后任注册会计师 &%C4rAd2
20.the preceding CPA前任注册会计师 J rYpZ.Nh
21.issue the audit report 出具审计报告 X*}S(9cg\i
22.expert 专家 -L</,>p
23.the board of directors 董事会 /Y|9!{.
24.knowledge of the entity‘ s business 了解被审计单位情况 ir3iW*5k
25.assess material misstatement risks评估重大错报风险 %t:1)]2
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &=K-~!?
27.a general knowledge of —— 初步了解―――的情况 %U-KQI0
28.a more knowledge of—— 进一步了解的情况 z| i$eF;x3
29.the prior year‘s working papers 以前年度工作底稿 L)HuQVc g
30.minutes of meeting 会议纪要 VDCrFZ!]
31.business risks 经营风险 /,$6`V
32.appropriateness 适当性 {;=+#QK/
33.accounting estimate 会计估计 f.Q?-M
34.management representations 管理层声明 (gs"2
35.going concern assumption 持续经营假设 IgR_p7['.
36.audit plan 审计计划 <),FI <~
37.significant audit areas 重点审计领域 6pxj9@X+
38.error 错误 FzFY2h;n]B
39.fraud舞弊 ?Ju=L|
40.modified or additional procedures 修改或追加审计程序 wa@X^]D8
41.misappropriation of assets 侵占资产 T->O5
t c
42.transactions without substance 虚假交易 80c\O-{
43.unusual pressures 异常压力 +twJHf_U
44.the suspected noncompliance 涉嫌存在违法行为 L}l
c=\
45.materialiy 重要性 ?v8B;="#w
46.exceed the materiality level 超过重要性水平 ~KHp~Xs`
47.approach the materiality level 接近重要性水平 71w
48.an acceptably low level 可接受水平 /XtxgO\T.
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 on\0i{0l8
50.misstatements or omissions 错报或漏报 5 S7\m5
51.aggregate 总计 %l5Uy??Z
52.subsequent events 期后事项 }7wQFKME
53.adjust the financial statements 调整财务报表 *
.ZV.(
54.perform additional audit procedures 实施追加的审计程序 &z&Jl#t-)
55.audit risk 审计风险 rqT@i(i
56.detection risk 检查风险 /$/\$f$
57.inappropriate audit opinion 不适当的审计意见 Z:u7`%
58.material misstatement 重大的错报 s:i$ s")
59.tolerable misstatement 可容忍错报 ^A;v|U
60.the acceptable level of detection risk 可接受的检查风险