1.audit 审计 8y5"X"U
2.attestation 鉴证 !X: TieyVu
3.credibility 可信赖程度 h8O\sKn
4.audit of financial statements 财务报表审计 w=?nD6Xhz
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 p,k1
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7.compilation 编制 0xDn!
8.reliability 可靠性 3mofp`e
9.relevance 相关性 ~q+AAWL
10.professional skepticism 职业谨慎 l8(9?!C
11.objectivity 客观性 [Y!HQ9^LEp
12. professional competence 专业胜任能力 2He R1m<
13.Senior/CPA-in-charge 项目经理 4Ia'Yr
14.audit engagement letter 业务约定书 g$C]ln>"9m
15.recurring audit 连续审计 uQbag]&
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16.the client 委托人 An#[
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17.change CPA 更换注册会计师 n;.
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18.the existing CPA 现任注册会计师 ,&3+w~Ua
19.the successor CPA 后任注册会计师 E>
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20.the preceding CPA前任注册会计师 |qguLab
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21.issue the audit report 出具审计报告 z[ ;n2o|s
22.expert 专家 q&[G^9
23.the board of directors 董事会 HfH+U&
24.knowledge of the entity‘ s business 了解被审计单位情况 nm`(;<W
25.assess material misstatement risks评估重大错报风险 LiFR7\z
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6 Q7MAP M
27.a general knowledge of —— 初步了解―――的情况 aC=2v7*
28.a more knowledge of—— 进一步了解的情况 GQ?FUFuIoW
29.the prior year‘s working papers 以前年度工作底稿 ~sn3_6{
30.minutes of meeting 会议纪要 m4W (h6
31.business risks 经营风险 :9L}jz
32.appropriateness 适当性 ?r(vXq\
33.accounting estimate 会计估计 R`$jF\"`r
34.management representations 管理层声明 ^m D$#
35.going concern assumption 持续经营假设 U) xeta+
36.audit plan 审计计划 :(OV{ u
37.significant audit areas 重点审计领域 xcl;~"c*
38.error 错误 -">Tvi4
39.fraud舞弊 ueU "v'h\
40.modified or additional procedures 修改或追加审计程序 Fv,c8f
41.misappropriation of assets 侵占资产 8zRw\]?
42.transactions without substance 虚假交易 ^y ', l
43.unusual pressures 异常压力 _}j>
44.the suspected noncompliance 涉嫌存在违法行为 Y
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45.materialiy 重要性 +KExK2=
46.exceed the materiality level 超过重要性水平 )IK%Dg(v
47.approach the materiality level 接近重要性水平 2=fLb7
48.an acceptably low level 可接受水平 =;n>#<
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 ,0HID:&
50.misstatements or omissions 错报或漏报 SZ4y\I
51.aggregate 总计 wp8-(E^
52.subsequent events 期后事项 @o@SU"[?_
53.adjust the financial statements 调整财务报表 8Rw:SU9H?T
54.perform additional audit procedures 实施追加的审计程序 sX>|Y3S\U
55.audit risk 审计风险 O.Dz}[w
56.detection risk 检查风险 d_:tiHw$
57.inappropriate audit opinion 不适当的审计意见 >~_>.R+{
58.material misstatement 重大的错报 S=<
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59.tolerable misstatement 可容忍错报 *WzPxQ_
60.the acceptable level of detection risk 可接受的检查风险