1.audit 审计 Q]e]\J
2.attestation 鉴证 |AS~sjWSJ
3.credibility 可信赖程度 >>|47ps3
4.audit of financial statements 财务报表审计 "z*.Bk
5.agreed-upon procedures 执行商定程序 gegM&Xo
6.high levels of assurance 高水平保证 3aU5rbi|B
7.compilation 编制 bo1J'pU
8.reliability 可靠性 NY|hE@{2.
9.relevance 相关性 d0R;|p''Z
10.professional skepticism 职业谨慎 4U~'Oa@p
11.objectivity 客观性 xT(0-o*
12. professional competence 专业胜任能力 +\$c_9|C+
13.Senior/CPA-in-charge 项目经理 2_ 1RJ
14.audit engagement letter 业务约定书 MJkusR/
15.recurring audit 连续审计 P+BGCc%);B
16.the client 委托人
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17.change CPA 更换注册会计师 Mdq|:^px
18.the existing CPA 现任注册会计师 #<X4RJ
19.the successor CPA 后任注册会计师 |=07n K2
20.the preceding CPA前任注册会计师 w 62m}5eA
21.issue the audit report 出具审计报告 Y=?{TX=6<[
22.expert 专家 <v/aquLN
23.the board of directors 董事会 yEk|(6+^
24.knowledge of the entity‘ s business 了解被审计单位情况 }Xfg~%
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25.assess material misstatement risks评估重大错报风险 $B7c\MR
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 l(Dr@LB~
27.a general knowledge of —— 初步了解―――的情况 9yaTDxB>
28.a more knowledge of—— 进一步了解的情况 WP?]"H
29.the prior year‘s working papers 以前年度工作底稿 -<9Qez)y
30.minutes of meeting 会议纪要 +~
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31.business risks 经营风险 _>BYUPY
32.appropriateness 适当性 ?|WoNA~j}`
33.accounting estimate 会计估计 #%F-Xsk
34.management representations 管理层声明 J5n6K$.d
35.going concern assumption 持续经营假设 Hpa6;eT
36.audit plan 审计计划 <$K=3&:s8q
37.significant audit areas 重点审计领域 WrcmC$ff
38.error 错误 ^$}O?y7O
39.fraud舞弊 <VSB!:ew
40.modified or additional procedures 修改或追加审计程序 q*5L"
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41.misappropriation of assets 侵占资产 zA}JVB
42.transactions without substance 虚假交易 M$Bb,s
43.unusual pressures 异常压力 ''D7Bat@
44.the suspected noncompliance 涉嫌存在违法行为 I?E+
45.materialiy 重要性 ]uF7HX7F
46.exceed the materiality level 超过重要性水平 <T;V9(66
47.approach the materiality level 接近重要性水平 y10W\beJ
48.an acceptably low level 可接受水平 .c&&@>m@.
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 (F 9P1Iq
50.misstatements or omissions 错报或漏报 tzfyS#E
51.aggregate 总计 e$_gOwB
52.subsequent events 期后事项 _KKux3a
53.adjust the financial statements 调整财务报表 YtKT3u:x
54.perform additional audit procedures 实施追加的审计程序 |d-x2M[
55.audit risk 审计风险 }h1LH4
56.detection risk 检查风险 _'17C/
57.inappropriate audit opinion 不适当的审计意见 [[]yQ
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58.material misstatement 重大的错报 j`q>YPp
59.tolerable misstatement 可容忍错报 ms;zC/
60.the acceptable level of detection risk 可接受的检查风险