1.audit 审计 ,z3{u162
2.attestation 鉴证 XpmS{nb
3.credibility 可信赖程度 .gG1kW A-
4.audit of financial statements 财务报表审计 350_CN,
5.agreed-upon procedures 执行商定程序 n3}!p'-CC
6.high levels of assurance 高水平保证 @Gx.q&H
7.compilation 编制 +6UVn\9Q
8.reliability 可靠性 +
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9.relevance 相关性 (rkyW z
10.professional skepticism 职业谨慎 an4GSL
11.objectivity 客观性 fQ/
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12. professional competence 专业胜任能力 7:9.&W/KE
13.Senior/CPA-in-charge 项目经理 )jkXSTZ
14.audit engagement letter 业务约定书 !O-C,uSm
15.recurring audit 连续审计 ]?3un!o3o
16.the client 委托人 Jj,U RD&0R
17.change CPA 更换注册会计师 +
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18.the existing CPA 现任注册会计师 A]YVs
19.the successor CPA 后任注册会计师 ZQ)>s>-
20.the preceding CPA前任注册会计师 QFg sq{
21.issue the audit report 出具审计报告 V6t,BJjS
22.expert 专家 dY@WI[yog
23.the board of directors 董事会 *GxTX3i}vc
24.knowledge of the entity‘ s business 了解被审计单位情况 g0>,%b
25.assess material misstatement risks评估重大错报风险 SV:4GVf
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 T^T[$26
27.a general knowledge of —— 初步了解―――的情况 RE=`
28.a more knowledge of—— 进一步了解的情况 j'%$XvI
29.the prior year‘s working papers 以前年度工作底稿 bhkUKxd
30.minutes of meeting 会议纪要 <@}I0
31.business risks 经营风险 }
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32.appropriateness 适当性 vz^<YZMu
33.accounting estimate 会计估计 \"CZI<=TB
34.management representations 管理层声明 Nc+,&R13m
35.going concern assumption 持续经营假设 j7sKsbb
36.audit plan 审计计划 \2ZPj)&-E
37.significant audit areas 重点审计领域 A-,up{g
38.error 错误 tj
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39.fraud舞弊 8<.C3m
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40.modified or additional procedures 修改或追加审计程序 Cl^\OZN\=
41.misappropriation of assets 侵占资产 f>piHh?
42.transactions without substance 虚假交易 9AxCiT.
43.unusual pressures 异常压力 %Eb%V ($
44.the suspected noncompliance 涉嫌存在违法行为 1AG=%F|.
45.materialiy 重要性 9uRFnzJVx
46.exceed the materiality level 超过重要性水平 _Qh
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47.approach the materiality level 接近重要性水平 (T!9SU
48.an acceptably low level 可接受水平 jy giG&H
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 slg ]#Dy
50.misstatements or omissions 错报或漏报 S+'rG+NJ
51.aggregate 总计 M7ers|&{
52.subsequent events 期后事项 ]%BWIqbr
53.adjust the financial statements 调整财务报表 Nluv/?<
54.perform additional audit procedures 实施追加的审计程序 ,z;ky5Ct
55.audit risk 审计风险 uL3Eq>~x
56.detection risk 检查风险 uq,
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57.inappropriate audit opinion 不适当的审计意见 uiJS8(Cb
58.material misstatement 重大的错报 KN tt
59.tolerable misstatement 可容忍错报 ZQ_xDKqRV
60.the acceptable level of detection risk 可接受的检查风险