1.audit 审计 Hpix:To
2.attestation 鉴证 eI
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3.credibility 可信赖程度 1<vJuF^
4.audit of financial statements 财务报表审计 (/uN+
5.agreed-upon procedures 执行商定程序 bR7tmJ[)Z
6.high levels of assurance 高水平保证 _qE9]mU
7.compilation 编制 d[?RL&hJO
8.reliability 可靠性 WuE]pm]c
9.relevance 相关性 uM$b/3%s
10.professional skepticism 职业谨慎 1#N`elm
11.objectivity 客观性 8d*S9p,/
12. professional competence 专业胜任能力 m u9,vH
13.Senior/CPA-in-charge 项目经理 #v(As)4^
14.audit engagement letter 业务约定书 -Cvd3%Jje
15.recurring audit 连续审计 93n%:?l"<W
16.the client 委托人 )vq}$W!:9
17.change CPA 更换注册会计师 )$p36dWl
18.the existing CPA 现任注册会计师 eM!Oc$C8[
19.the successor CPA 后任注册会计师 R>"pJbS;L
20.the preceding CPA前任注册会计师 .*N,x(V
21.issue the audit report 出具审计报告 9
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22.expert 专家 #q:j~4)h
23.the board of directors 董事会 P6%qNR/ x
24.knowledge of the entity‘ s business 了解被审计单位情况 U>kaQ54/
25.assess material misstatement risks评估重大错报风险 <&[`
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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 nrE.0Ue1
27.a general knowledge of —— 初步了解―――的情况 7J3A]>qU
28.a more knowledge of—— 进一步了解的情况 2XyyU}.$
29.the prior year‘s working papers 以前年度工作底稿 rWWpP<
30.minutes of meeting 会议纪要 Jhj ]`$J
31.business risks 经营风险 IgJG,!>h
32.appropriateness 适当性 \GHj_r
33.accounting estimate 会计估计 yE
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34.management representations 管理层声明 Fdl0V:<
35.going concern assumption 持续经营假设 @B0fRG y
36.audit plan 审计计划 <,O|fY%
37.significant audit areas 重点审计领域 gGNo!'o
38.error 错误 0>m$e(Z
39.fraud舞弊 '\QJ{/JV
40.modified or additional procedures 修改或追加审计程序 R[j'<gd.
41.misappropriation of assets 侵占资产 W/RB|TMT
42.transactions without substance 虚假交易 DBy%"/c
43.unusual pressures 异常压力 ih("`//nP
44.the suspected noncompliance 涉嫌存在违法行为 !}|'1HIC
45.materialiy 重要性 |9i
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46.exceed the materiality level 超过重要性水平 !gyW15z'
47.approach the materiality level 接近重要性水平 6a9:P@tY
48.an acceptably low level 可接受水平 `!X8Cn
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 @ebY_*
50.misstatements or omissions 错报或漏报 @=g{4(zR^
51.aggregate 总计 ;]R5:LbXS
52.subsequent events 期后事项 Rex86!TO
53.adjust the financial statements 调整财务报表 UH&1QV
54.perform additional audit procedures 实施追加的审计程序 F'wG%
55.audit risk 审计风险 LTx,oa:ma
56.detection risk 检查风险 \*5z0A9)5)
57.inappropriate audit opinion 不适当的审计意见 k{!9f=^
58.material misstatement 重大的错报 L
59.tolerable misstatement 可容忍错报 ]/p>p3@1C
60.the acceptable level of detection risk 可接受的检查风险