1.audit 审计 w3ATsIw
2.attestation 鉴证 _RzFh
3.credibility 可信赖程度 ,]:Gn5~
4.audit of financial statements 财务报表审计 DuNindo8
5.agreed-upon procedures 执行商定程序 e!PB3I
6.high levels of assurance 高水平保证 NXQ=8o9,9
7.compilation 编制 =&6sU{j*
8.reliability 可靠性 |.,]0CRg
9.relevance 相关性 Pz34a@%"
10.professional skepticism 职业谨慎 O/|))H?C
11.objectivity 客观性 <#J5.I 1
12. professional competence 专业胜任能力 cF4,dnI
13.Senior/CPA-in-charge 项目经理 !ej]'>V,X
14.audit engagement letter 业务约定书 7nNNc[d*=
15.recurring audit 连续审计 JO`r)_
16.the client 委托人 V3#ms0
17.change CPA 更换注册会计师 Gbjh|j=
18.the existing CPA 现任注册会计师 9Vqy<7i1
19.the successor CPA 后任注册会计师 T>]T=
20.the preceding CPA前任注册会计师 =6qTz3t
21.issue the audit report 出具审计报告 rf-yUH]&S
22.expert 专家 DI8<0.L
23.the board of directors 董事会 e@qH!.g)
24.knowledge of the entity‘ s business 了解被审计单位情况 O^3kPVr
25.assess material misstatement risks评估重大错报风险 4uzMO <
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 F|{uA/P{
27.a general knowledge of —— 初步了解―――的情况 04jvrde8-O
28.a more knowledge of—— 进一步了解的情况 I ^m
29.the prior year‘s working papers 以前年度工作底稿 y
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30.minutes of meeting 会议纪要 (ix
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31.business risks 经营风险 ,[IDC3.4^R
32.appropriateness 适当性 t[J=8rhER
33.accounting estimate 会计估计 @J&korU
34.management representations 管理层声明 }^iqhUvT F
35.going concern assumption 持续经营假设 9sT5l"?g
36.audit plan 审计计划 ;:j1FOj
37.significant audit areas 重点审计领域 zxx\jpBBk
38.error 错误 I-Z|FKh_C
39.fraud舞弊 A$r$g\5+
40.modified or additional procedures 修改或追加审计程序 hiBsksZRnk
41.misappropriation of assets 侵占资产 Lj(cCtb)
42.transactions without substance 虚假交易 =$Mf:F@
43.unusual pressures 异常压力 # H
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44.the suspected noncompliance 涉嫌存在违法行为 ghWWJx9
45.materialiy 重要性 &:g:7l]g
46.exceed the materiality level 超过重要性水平 *s*Y uY%y
47.approach the materiality level 接近重要性水平 ,bXZ<RY
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48.an acceptably low level 可接受水平 Kc?4q=7q
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 g&c ~grD
50.misstatements or omissions 错报或漏报 / n_s"[I4
51.aggregate 总计 UL-_z++G
52.subsequent events 期后事项 4[@YF@_=M
53.adjust the financial statements 调整财务报表 \$ipnQ
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54.perform additional audit procedures 实施追加的审计程序 R__:~uv,
55.audit risk 审计风险 l@Vv%w9H
56.detection risk 检查风险 7n6g;8xE
57.inappropriate audit opinion 不适当的审计意见 q6)fP4MQ]
58.material misstatement 重大的错报 m<hP"j
59.tolerable misstatement 可容忍错报 _yv#v_Z
60.the acceptable level of detection risk 可接受的检查风险