1.audit 审计 ^xyU *A}D
2.attestation 鉴证 |erG cKk
3.credibility 可信赖程度 F@tfbDO?
4.audit of financial statements 财务报表审计 HBdZE7.x)3
5.agreed-upon procedures 执行商定程序 &KYPi'C9!z
6.high levels of assurance 高水平保证 %eE0a4^".
7.compilation 编制 >\ 7M f@c
8.reliability 可靠性 22T \ -g{
9.relevance 相关性 u |mTF>L
10.professional skepticism 职业谨慎 qkM)zO Z^
11.objectivity 客观性 [.(,v n?6
12. professional competence 专业胜任能力 `j1b5& N;7
13.Senior/CPA-in-charge 项目经理 y}F;~H~P
14.audit engagement letter 业务约定书 Mp?Gi7o =
15.recurring audit 连续审计 57K\sT4[
16.the client 委托人 2il`'X
17.change CPA 更换注册会计师 j|KjQ'9
18.the existing CPA 现任注册会计师 83 a dnm
19.the successor CPA 后任注册会计师 YMU2^ ,3
20.the preceding CPA前任注册会计师 M!/!* ,~
21.issue the audit report 出具审计报告 g8SVuG<DI\
22.expert 专家 _UA|0 a!-
23.the board of directors 董事会 ~m'8<B5+
24.knowledge of the entity‘ s business 了解被审计单位情况 +8|9&v`
25.assess material misstatement risks评估重大错报风险 kz*6%Cg*~
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
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28.a more knowledge of—— 进一步了解的情况 -N'wKT 5
29.the prior year‘s working papers 以前年度工作底稿 l;SXR <E U
30.minutes of meeting 会议纪要 ]
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31.business risks 经营风险 #`ZBA>FLaQ
32.appropriateness 适当性 nWes,K6T
33.accounting estimate 会计估计 6l PuYE mT
34.management representations 管理层声明 SajG67
35.going concern assumption 持续经营假设 {4$aA*
36.audit plan 审计计划 -@tj0OHg
37.significant audit areas 重点审计领域 A"O\ u=!
38.error 错误 p/qu4[Mm
39.fraud舞弊 M tVvi6T
40.modified or additional procedures 修改或追加审计程序 O I0N(V
41.misappropriation of assets 侵占资产 <L('RgA@X
42.transactions without substance 虚假交易 tVe =c
43.unusual pressures 异常压力 (;;.[4,y
44.the suspected noncompliance 涉嫌存在违法行为 m5o$Dus+?'
45.materialiy 重要性 FHSFH >
46.exceed the materiality level 超过重要性水平 *10qP?0H
47.approach the materiality level 接近重要性水平 lWn}afI
48.an acceptably low level 可接受水平 ^?2zoS#iw
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 .EReYZO
50.misstatements or omissions 错报或漏报 &Hyy .a
51.aggregate 总计 id9 XwWV
52.subsequent events 期后事项 } 4T `)
53.adjust the financial statements 调整财务报表 01&@8z'E
54.perform additional audit procedures 实施追加的审计程序 )vUS). ;S`
55.audit risk 审计风险 rvU^W+
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56.detection risk 检查风险 ~"_!O+Pj
57.inappropriate audit opinion 不适当的审计意见 zBK" k]rz
58.material misstatement 重大的错报 73B[| J*
59.tolerable misstatement 可容忍错报 Uq @].3nf
60.the acceptable level of detection risk 可接受的检查风险
