1.audit 审计 4HK#]M>yz
2.attestation 鉴证 B@Q Ate7
3.credibility 可信赖程度 C_ = WL(
4.audit of financial statements 财务报表审计 C2< /.jeLa
5.agreed-upon procedures 执行商定程序 q G%'Lt
6.high levels of assurance 高水平保证 5l"v : Px
7.compilation 编制 J_A5,K*r|
8.reliability 可靠性 Rx 4
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9.relevance 相关性 i7w>Nvj]
10.professional skepticism 职业谨慎 LMrb
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11.objectivity 客观性 <k&Q"X:"
12. professional competence 专业胜任能力 3R[5prE<
13.Senior/CPA-in-charge 项目经理 ]?`t
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14.audit engagement letter 业务约定书 PSQ5/l?\>
15.recurring audit 连续审计 \]W*0t> s
16.the client 委托人 m. G}# /
17.change CPA 更换注册会计师 xCM cS~
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18.the existing CPA 现任注册会计师 <O cD [5
19.the successor CPA 后任注册会计师 T0ebW
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20.the preceding CPA前任注册会计师 qq Sf17sW
21.issue the audit report 出具审计报告 q(J3fjY)
22.expert 专家 n%]1p36
23.the board of directors 董事会 Og? ]y ^y
24.knowledge of the entity‘ s business 了解被审计单位情况 7N / v
25.assess material misstatement risks评估重大错报风险 &!#a^d+` 0
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 S& % G B
27.a general knowledge of —— 初步了解―――的情况 Lh6G"f(n
28.a more knowledge of—— 进一步了解的情况 uf (`I
29.the prior year‘s working papers 以前年度工作底稿 nxP>IfSA
30.minutes of meeting 会议纪要 "Fu*F/KW
31.business risks 经营风险 S3u>a\
32.appropriateness 适当性 @O/-~, E68
33.accounting estimate 会计估计 $e7dE$eH
34.management representations 管理层声明 d([NU;
35.going concern assumption 持续经营假设 >v9 ("
36.audit plan 审计计划 gh3XC.&
37.significant audit areas 重点审计领域 Tt.wY=,K
38.error 错误 D}wM$B@S
39.fraud舞弊 lz1l1.f8
40.modified or additional procedures 修改或追加审计程序 3eqnc),Z
41.misappropriation of assets 侵占资产 7c9-MP)
42.transactions without substance 虚假交易 |~Hlv^6H
43.unusual pressures 异常压力 % SL'X`j
44.the suspected noncompliance 涉嫌存在违法行为 mVN^X/L(y
45.materialiy 重要性 Cyg\FHs
46.exceed the materiality level 超过重要性水平 -aPvls
47.approach the materiality level 接近重要性水平 ]VY}VALZ
48.an acceptably low level 可接受水平 ,mR$Y T8
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 'Jww}^h1
50.misstatements or omissions 错报或漏报 p `
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51.aggregate 总计 Re**)3#gn
52.subsequent events 期后事项 B(x
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53.adjust the financial statements 调整财务报表 C d)j %
54.perform additional audit procedures 实施追加的审计程序 =l
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55.audit risk 审计风险 8S[`(]
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56.detection risk 检查风险 < ) L'h
57.inappropriate audit opinion 不适当的审计意见 +(*S@V$c
58.material misstatement 重大的错报 \e64Us>"x
59.tolerable misstatement 可容忍错报 }u0t i"V
60.the acceptable level of detection risk 可接受的检查风险
