1.audit 审计 -b9\=U[
2.attestation 鉴证 BYL)nCc
3.credibility 可信赖程度 0
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4.audit of financial statements 财务报表审计 FrGgga$
5.agreed-upon procedures 执行商定程序 Bu~]ey1
6.high levels of assurance 高水平保证 2*;~S44
7.compilation 编制 nS }<-s
8.reliability 可靠性 7rc0yB
9.relevance 相关性 d;Ym=YHJtn
10.professional skepticism 职业谨慎 un mJbY;t
11.objectivity 客观性 O:;w3u7;u
12. professional competence 专业胜任能力 ;u_X)
13.Senior/CPA-in-charge 项目经理 ?jv/TBZX4
14.audit engagement letter 业务约定书 &R'c.
15.recurring audit 连续审计 O`IQ(,yef
16.the client 委托人 ZB=
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17.change CPA 更换注册会计师 _7Ju
18.the existing CPA 现任注册会计师 /|6N*>l)y
19.the successor CPA 后任注册会计师 g[' ^L+hd
20.the preceding CPA前任注册会计师 }c,}V
21.issue the audit report 出具审计报告 c<:-T
22.expert 专家 r=
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23.the board of directors 董事会 l` lk-nb
24.knowledge of the entity‘ s business 了解被审计单位情况 Cgk<pky1
25.assess material misstatement risks评估重大错报风险 MS~(D.@ZS
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 &AeX
27.a general knowledge of —— 初步了解―――的情况 t%0VJB,Q2
28.a more knowledge of—— 进一步了解的情况 G"qvz{*
29.the prior year‘s working papers 以前年度工作底稿 zZPO&akB"
30.minutes of meeting 会议纪要 J5K^^RUR
31.business risks 经营风险 ~d.Y&
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32.appropriateness 适当性 Ju@c~Xm
33.accounting estimate 会计估计 nfbR
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34.management representations 管理层声明 :%=Xm
35.going concern assumption 持续经营假设 O3,jg|,
36.audit plan 审计计划 U)o-8OEZ9
37.significant audit areas 重点审计领域 ~g]Vw4pv
38.error 错误 e'NJnPO
39.fraud舞弊 0*3R=7_},o
40.modified or additional procedures 修改或追加审计程序 <
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41.misappropriation of assets 侵占资产 w,.TTTad
42.transactions without substance 虚假交易 N)X3XTY
43.unusual pressures 异常压力 hE D}h![
44.the suspected noncompliance 涉嫌存在违法行为 Qz1E 2yJ
45.materialiy 重要性 q
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46.exceed the materiality level 超过重要性水平 Wa
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47.approach the materiality level 接近重要性水平 W' VslZG
48.an acceptably low level 可接受水平 -$ls(oot
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 MAR'y8I
50.misstatements or omissions 错报或漏报 \';gvr|
51.aggregate 总计 9s
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52.subsequent events 期后事项 )D7m,Wi+
53.adjust the financial statements 调整财务报表 GR_-9}jQP
54.perform additional audit procedures 实施追加的审计程序 +SU8 +w
55.audit risk 审计风险 "%w u2%i
56.detection risk 检查风险 0Th&iA4
57.inappropriate audit opinion 不适当的审计意见 Se}c[|8
58.material misstatement 重大的错报 cOJo3p;&
59.tolerable misstatement 可容忍错报 zR:L!S
60.the acceptable level of detection risk 可接受的检查风险