1.audit 审计 Dy|DQ> ?}
2.attestation 鉴证 IWNIk
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3.credibility 可信赖程度 a-N e!M[
4.audit of financial statements 财务报表审计 ; yDXo\g
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5.agreed-upon procedures 执行商定程序 )#0Ll x!
6.high levels of assurance 高水平保证 e)Pm{:E
7.compilation 编制 +]S!pyZ"
8.reliability 可靠性 |>Wi5h{6X
9.relevance 相关性 rT!9{uK
10.professional skepticism 职业谨慎 k}908%w
11.objectivity 客观性 MtXd}/
12. professional competence 专业胜任能力 39
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13.Senior/CPA-in-charge 项目经理 W<OO:B.ty
14.audit engagement letter 业务约定书 x5YHmvy/l
15.recurring audit 连续审计 [+
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16.the client 委托人 Yvxp(
17.change CPA 更换注册会计师 H\RuYCn2G
18.the existing CPA 现任注册会计师 ,}HnS)+
19.the successor CPA 后任注册会计师 fS- 31<?
20.the preceding CPA前任注册会计师 (IIOVv
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21.issue the audit report 出具审计报告 ]M.)N .T
22.expert 专家 I3D# wXW
23.the board of directors 董事会 m9li% p
24.knowledge of the entity‘ s business 了解被审计单位情况 :taRCh5
25.assess material misstatement risks评估重大错报风险 v}^
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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 Oo`b#!L
27.a general knowledge of —— 初步了解―――的情况 h |
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28.a more knowledge of—— 进一步了解的情况 o ](nK5?
29.the prior year‘s working papers 以前年度工作底稿 R:FyCT_,
30.minutes of meeting 会议纪要 -nKBSl
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31.business risks 经营风险 &Vi0.o
32.appropriateness 适当性 Bg0 aLU)[
33.accounting estimate 会计估计 ]J6+nA6)
34.management representations 管理层声明 8-
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35.going concern assumption 持续经营假设
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36.audit plan 审计计划 `Ef &h V
37.significant audit areas 重点审计领域 m[ !AOln)
38.error 错误 ||vQW\g
39.fraud舞弊 h R3Pa'/i
40.modified or additional procedures 修改或追加审计程序 MB] Y|Vee
41.misappropriation of assets 侵占资产 G9uWn%
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42.transactions without substance 虚假交易 wJF F g :
43.unusual pressures 异常压力 ne\N1`AU
44.the suspected noncompliance 涉嫌存在违法行为 #p^r)+\3=
45.materialiy 重要性 fl18x;^I
46.exceed the materiality level 超过重要性水平 >`'>,n |
47.approach the materiality level 接近重要性水平 ^iwM(d]#5
48.an acceptably low level 可接受水平 L7qlvS Q
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 qnZ`]?
50.misstatements or omissions 错报或漏报 gDJ@s
51.aggregate 总计 p; ZEz<M
52.subsequent events 期后事项 ,*$ /2nB^
53.adjust the financial statements 调整财务报表 S.Fip _
54.perform additional audit procedures 实施追加的审计程序 #O .-/&Z
55.audit risk 审计风险 F ttny]
56.detection risk 检查风险 P!)k 4n
57.inappropriate audit opinion 不适当的审计意见 sP NAG
58.material misstatement 重大的错报 , w/f :-y
59.tolerable misstatement 可容忍错报 umWZ]8
60.the acceptable level of detection risk 可接受的检查风险
