1.audit 审计 $&"V^@
2.attestation 鉴证 ZxlAk+<]
3.credibility 可信赖程度 P%#*-zCCx
4.audit of financial statements 财务报表审计 7C$
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5.agreed-upon procedures 执行商定程序 G NS`.fS
6.high levels of assurance 高水平保证 &q`q4g&7
7.compilation 编制 uA$<\fnz
8.reliability 可靠性 t\RF=BbJJ
9.relevance 相关性 Iw<j T|y)
10.professional skepticism 职业谨慎 P ~#>H{
11.objectivity 客观性 Dk+&X-]6x5
12. professional competence 专业胜任能力 v3GwD00
13.Senior/CPA-in-charge 项目经理 4n
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14.audit engagement letter 业务约定书 N<Q
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15.recurring audit 连续审计 eL4NB$Fb
16.the client 委托人 "Tm[t?FMbe
17.change CPA 更换注册会计师 TLd `1Ac
18.the existing CPA 现任注册会计师 CH
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19.the successor CPA 后任注册会计师 3SSm5{197
20.the preceding CPA前任注册会计师 y!5$/`AF
21.issue the audit report 出具审计报告 r1<F
22.expert 专家 T]j.=|,d
23.the board of directors 董事会 -tnQCwq#
24.knowledge of the entity‘ s business 了解被审计单位情况 ? tfT8$
25.assess material misstatement risks评估重大错报风险 8)kLV_+%
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 xil[#W]7Ge
27.a general knowledge of —— 初步了解―――的情况 T \CCF
28.a more knowledge of—— 进一步了解的情况 7@6g<"I
29.the prior year‘s working papers 以前年度工作底稿 2DB7+aZ*
30.minutes of meeting 会议纪要 V97,1`
31.business risks 经营风险 gPu2G/Y
32.appropriateness 适当性 K_
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33.accounting estimate 会计估计 (;%|-{7e-
34.management representations 管理层声明 J*l4|^i<
35.going concern assumption 持续经营假设 DfV~!bY
36.audit plan 审计计划 pDQ}*
37.significant audit areas 重点审计领域 kNT}dv]<
38.error 错误 +kq'+ Y7
39.fraud舞弊 fK&e7j`qO
40.modified or additional procedures 修改或追加审计程序 G60R9y47c
41.misappropriation of assets 侵占资产 y7S4d~&
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 [xh*"wT#g
44.the suspected noncompliance 涉嫌存在违法行为 []0mX70N
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 2"fO6!hh
47.approach the materiality level 接近重要性水平 En&5)c+js4
48.an acceptably low level 可接受水平 (~$/$%b
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 N)S!7%ne
50.misstatements or omissions 错报或漏报 `z0{S!
51.aggregate 总计 # wc \T
52.subsequent events 期后事项 `:O\dN>ON
53.adjust the financial statements 调整财务报表 Bm\qxQ
54.perform additional audit procedures 实施追加的审计程序 =<@\,xN>C
55.audit risk 审计风险 W5/0`[4
56.detection risk 检查风险 "lNzGi-H
57.inappropriate audit opinion 不适当的审计意见 (~)%Fo9X"
58.material misstatement 重大的错报 &TG5rUUg
59.tolerable misstatement 可容忍错报 LkLN7|
60.the acceptable level of detection risk 可接受的检查风险