1.audit 审计 Oy=0Hsh@x
2.attestation 鉴证 l9=Ka{$^*
3.credibility 可信赖程度 XE<5(
4.audit of financial statements 财务报表审计 __QnzEF
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 fg#e*7Odn
7.compilation 编制 #@`
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8.reliability 可靠性 cyB+(jLHDs
9.relevance 相关性 ~(XaXu
10.professional skepticism 职业谨慎 '[F`!X
11.objectivity 客观性 sfw*_}y
12. professional competence 专业胜任能力 IO"P /Q
13.Senior/CPA-in-charge 项目经理 Qu=b-9
14.audit engagement letter 业务约定书 ojf6@p_
15.recurring audit 连续审计 1
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16.the client 委托人 *k,3@_5
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 m]MR\E5]By
19.the successor CPA 后任注册会计师 ?#: ']q
20.the preceding CPA前任注册会计师 |g^YD;9s.
21.issue the audit report 出具审计报告 s-Yu(X2
22.expert 专家 w/
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23.the board of directors 董事会 Aqf91
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24.knowledge of the entity‘ s business 了解被审计单位情况 XfVdYmii
25.assess material misstatement risks评估重大错报风险 H@wjZ;R
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 {
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27.a general knowledge of —— 初步了解―――的情况 kjV>\e
28.a more knowledge of—— 进一步了解的情况 FO^6c
29.the prior year‘s working papers 以前年度工作底稿 K3
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30.minutes of meeting 会议纪要
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31.business risks 经营风险 e#h&Xa
32.appropriateness 适当性 ,~Xe#eM
33.accounting estimate 会计估计 F#<:ZByjJ@
34.management representations 管理层声明 YB 7A5
35.going concern assumption 持续经营假设 i>h3UIx\
36.audit plan 审计计划 86-Rm
37.significant audit areas 重点审计领域 ~b)X:ku
38.error 错误 (VN'1a (
39.fraud舞弊 R+uZi~
40.modified or additional procedures 修改或追加审计程序 Z'k?lkB2i
41.misappropriation of assets 侵占资产 ;ZI8vFb
42.transactions without substance 虚假交易 kDmuj>D
43.unusual pressures 异常压力 oowofi(E
44.the suspected noncompliance 涉嫌存在违法行为 H'YK j'
45.materialiy 重要性 @aUNyyVP
46.exceed the materiality level 超过重要性水平 &0Y
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47.approach the materiality level 接近重要性水平 6-"tQ,AZ
48.an acceptably low level 可接受水平 .@nfqv7{
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 H9TeMY
50.misstatements or omissions 错报或漏报 }#e=*8F7
51.aggregate 总计 -th.(eAx
52.subsequent events 期后事项 l6WEx
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53.adjust the financial statements 调整财务报表 &XCd2
54.perform additional audit procedures 实施追加的审计程序 Z.@n
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55.audit risk 审计风险 |iBf6smF
56.detection risk 检查风险 W9c&"T9JT
57.inappropriate audit opinion 不适当的审计意见 Y&=DjKoVh
58.material misstatement 重大的错报 MYara;k
59.tolerable misstatement 可容忍错报 y,&[OrCm^\
60.the acceptable level of detection risk 可接受的检查风险