1.audit 审计 ).U\,@[A{
2.attestation 鉴证 G &,1 NjSi
3.credibility 可信赖程度 URU,&gy=
4.audit of financial statements 财务报表审计 `_%UK=m
5.agreed-upon procedures 执行商定程序 NwAvxN<R(f
6.high levels of assurance 高水平保证 L
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7.compilation 编制 \WS2g"(
8.reliability 可靠性 KaVNRS
9.relevance 相关性 H#H@AY3Y
10.professional skepticism 职业谨慎 >QyJRMY
11.objectivity 客观性 %Ms"LoK
12. professional competence 专业胜任能力 $HgBzZ7A2
13.Senior/CPA-in-charge 项目经理 kw)("SQ
14.audit engagement letter 业务约定书 0lpkG
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15.recurring audit 连续审计 mj{B_
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16.the client 委托人 UWU(6J|Fk
17.change CPA 更换注册会计师 n/W@H Im#
18.the existing CPA 现任注册会计师 "/e_[_j
19.the successor CPA 后任注册会计师 -R%T Dx
20.the preceding CPA前任注册会计师 #IJm*_J<
21.issue the audit report 出具审计报告 D5Zgi!
22.expert 专家 (=A61]yB
23.the board of directors 董事会 6
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24.knowledge of the entity‘ s business 了解被审计单位情况 G47(LE"2b
25.assess material misstatement risks评估重大错报风险 MB7UI8
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 _{j'` #
27.a general knowledge of —— 初步了解―――的情况 U
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28.a more knowledge of—— 进一步了解的情况 z<_&4)2{
29.the prior year‘s working papers 以前年度工作底稿 *Bfo"["0.
30.minutes of meeting 会议纪要 \r
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31.business risks 经营风险 ~[8n+p+&X
32.appropriateness 适当性 D;nd
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33.accounting estimate 会计估计 EPEWyGw
34.management representations 管理层声明 wnioIpRkh
35.going concern assumption 持续经营假设 CdBpz/
36.audit plan 审计计划 vCvjb\S
37.significant audit areas 重点审计领域 a
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38.error 错误 /esdtH$=
39.fraud舞弊 e
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40.modified or additional procedures 修改或追加审计程序 m}UcF oaO
41.misappropriation of assets 侵占资产 F
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42.transactions without substance 虚假交易 (Q5rOrA"
43.unusual pressures 异常压力 Q};n%&n&
44.the suspected noncompliance 涉嫌存在违法行为 {c
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45.materialiy 重要性 -L-#-dK'
46.exceed the materiality level 超过重要性水平 m+UWvUB)
47.approach the materiality level 接近重要性水平 1Kjqs)p^
48.an acceptably low level 可接受水平 GLO%>&
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 }Q2v~
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50.misstatements or omissions 错报或漏报 #B!|sXC
51.aggregate 总计
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52.subsequent events 期后事项 jgvzp
53.adjust the financial statements 调整财务报表 SFu]*II;{
54.perform additional audit procedures 实施追加的审计程序 xzi_u.iOP
55.audit risk 审计风险 ^ps6\>=0cW
56.detection risk 检查风险 ?^whK<"]
57.inappropriate audit opinion 不适当的审计意见 Z";&1cK
58.material misstatement 重大的错报 -F. c<@*E
59.tolerable misstatement 可容忍错报 H(hE;|q/
60.the acceptable level of detection risk 可接受的检查风险