1.audit 审计 u* eV@KK!
2.attestation 鉴证 `>o{P/HN
3.credibility 可信赖程度 KR}?H#%
4.audit of financial statements 财务报表审计 KS+'|q<?w
5.agreed-upon procedures 执行商定程序 3<Lx&p~%T
6.high levels of assurance 高水平保证 poE0{HOU
7.compilation 编制 b1I]>\
8.reliability 可靠性
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9.relevance 相关性 #mxPw
10.professional skepticism 职业谨慎 cZ,b?I"Q%
11.objectivity 客观性 8]c2r%J
12. professional competence 专业胜任能力 4Z3su^XR
13.Senior/CPA-in-charge 项目经理 ijv(9mR
14.audit engagement letter 业务约定书 {p2!|A&a
15.recurring audit 连续审计 l$KA)xbI
16.the client 委托人 A`%k:@
17.change CPA 更换注册会计师 w7L{_aom
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 hgG9m[?K
20.the preceding CPA前任注册会计师 :
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21.issue the audit report 出具审计报告 b`Zx!^
22.expert 专家 #\{l"-
23.the board of directors 董事会 E: 68?IJ
24.knowledge of the entity‘ s business 了解被审计单位情况 [jQp~&nY
25.assess material misstatement risks评估重大错报风险 q1x`Bj
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 As&Sq-NWf
27.a general knowledge of —— 初步了解―――的情况 ,>a&"V^k
28.a more knowledge of—— 进一步了解的情况 [(i
29.the prior year‘s working papers 以前年度工作底稿 ]h`&&B qt
30.minutes of meeting 会议纪要 LENq_@$
31.business risks 经营风险 NWESP U):w
32.appropriateness 适当性 ),%%$G\
33.accounting estimate 会计估计 q>_.[+6
34.management representations 管理层声明 !/b>sN}
35.going concern assumption 持续经营假设 Y(ykng
36.audit plan 审计计划 5Pc;5
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37.significant audit areas 重点审计领域 7~h<$8Y(T
38.error 错误 n&4N[Qlv,
39.fraud舞弊 ^L
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40.modified or additional procedures 修改或追加审计程序 g/d<Zfq<{
41.misappropriation of assets 侵占资产 a=_g*OK}D
42.transactions without substance 虚假交易 KfEx"94
43.unusual pressures 异常压力 Y1\ }5k{>
44.the suspected noncompliance 涉嫌存在违法行为 &J]K3w1p
45.materialiy 重要性 Pbn*_/H
46.exceed the materiality level 超过重要性水平 %A/
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47.approach the materiality level 接近重要性水平 )
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48.an acceptably low level 可接受水平 ,2oWWsC7
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 yPBZc h %-
50.misstatements or omissions 错报或漏报 L[fiU0^o
51.aggregate 总计 q[_VuA]&
52.subsequent events 期后事项 M]
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53.adjust the financial statements 调整财务报表 bH nT6Icom
54.perform additional audit procedures 实施追加的审计程序 $99n&t$Y
55.audit risk 审计风险 u@)U"FZ
56.detection risk 检查风险 R%WCH?B<}
57.inappropriate audit opinion 不适当的审计意见 r|8d
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58.material misstatement 重大的错报 C
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59.tolerable misstatement 可容忍错报 ub0.J#j@
60.the acceptable level of detection risk 可接受的检查风险