1.audit 审计 GvZa
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2.attestation 鉴证 /XWPN(JC?
3.credibility 可信赖程度 ?l\gh1{C
4.audit of financial statements 财务报表审计 rj2r# {[
5.agreed-upon procedures 执行商定程序 X%4uShM
6.high levels of assurance 高水平保证 qrkRD*a
7.compilation 编制 bMqu5G_q
8.reliability 可靠性 @n~>j&Kp
9.relevance 相关性 c{m
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10.professional skepticism 职业谨慎 .gM>FUH3L
11.objectivity 客观性 F(KH-
12. professional competence 专业胜任能力 X YNUss
13.Senior/CPA-in-charge 项目经理 (l3UNP
14.audit engagement letter 业务约定书 u/!mN2{Rd
15.recurring audit 连续审计 +2;#9aa
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16.the client 委托人 F653[[eQ
17.change CPA 更换注册会计师 XvA0nEi
18.the existing CPA 现任注册会计师 hVT=j ?~
19.the successor CPA 后任注册会计师 }l]3m=)
20.the preceding CPA前任注册会计师 %|D\j-~
21.issue the audit report 出具审计报告 fncwe ';?
22.expert 专家 7/^TwNsv
23.the board of directors 董事会 AjL?Qh4
24.knowledge of the entity‘ s business 了解被审计单位情况 #U!(I#^3
25.assess material misstatement risks评估重大错报风险 U<gUX07
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 -_{C+Y_
27.a general knowledge of —— 初步了解―――的情况 =XacG}_
28.a more knowledge of—— 进一步了解的情况 aCUV[CPw
29.the prior year‘s working papers 以前年度工作底稿 (jo(bbpj
30.minutes of meeting 会议纪要 _ pH6uuB
31.business risks 经营风险 2#n$x*CY
32.appropriateness 适当性 Lilk8|?#W
33.accounting estimate 会计估计 O)U$Ef
34.management representations 管理层声明 `jUS{ 3^
35.going concern assumption 持续经营假设 w}U5dM`
36.audit plan 审计计划 I7G\X#,iz
37.significant audit areas 重点审计领域 _Y
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38.error 错误 SVg@xu+
39.fraud舞弊 G3_mWppH
40.modified or additional procedures 修改或追加审计程序 ziLr }/tg
41.misappropriation of assets 侵占资产 ?(,5eg
42.transactions without substance 虚假交易 U&w5&W{F}
43.unusual pressures 异常压力 6XOpB^@
44.the suspected noncompliance 涉嫌存在违法行为 i"sYf9,
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 Ghq'k:K,
47.approach the materiality level 接近重要性水平 l9ifUhe
48.an acceptably low level 可接受水平 llZ"uTK\M
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 j6R{
50.misstatements or omissions 错报或漏报 St7D.|
51.aggregate 总计 8Snq75Q<
52.subsequent events 期后事项 Pv2nV!X6
53.adjust the financial statements 调整财务报表 zW"3K
54.perform additional audit procedures 实施追加的审计程序 o.
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55.audit risk 审计风险 :S+U}Sm[
56.detection risk 检查风险 XJxs4a1[t
57.inappropriate audit opinion 不适当的审计意见 5cNzG4z
58.material misstatement 重大的错报 dWB8
59.tolerable misstatement 可容忍错报 >Dp6@%
60.the acceptable level of detection risk 可接受的检查风险