1.audit 审计 a~9U{)@F
2.attestation 鉴证 $cSrT)u:
3.credibility 可信赖程度 %'%ej^s-R
4.audit of financial statements 财务报表审计 op/HZa
5.agreed-upon procedures 执行商定程序 8uchp
6.high levels of assurance 高水平保证 GTeFDm;T^
7.compilation 编制 M0S}-eXc5
8.reliability 可靠性 25
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9.relevance 相关性 bezT\F/\
10.professional skepticism 职业谨慎 '_@Y
11.objectivity 客观性 tUDOL-Tv
12. professional competence 专业胜任能力 =^|^"b
13.Senior/CPA-in-charge 项目经理 |Eu_K`
14.audit engagement letter 业务约定书 B=jJ+R
15.recurring audit 连续审计 SirjWYap
16.the client 委托人 "<Dn%r
17.change CPA 更换注册会计师 %r=uS.+hrF
18.the existing CPA 现任注册会计师 3qXOsa7
19.the successor CPA 后任注册会计师 F@& R"-
20.the preceding CPA前任注册会计师 "
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21.issue the audit report 出具审计报告 N&]v\MjI62
22.expert 专家 lQ<2Vw#Yl
23.the board of directors 董事会 {Uz@`QO3
24.knowledge of the entity‘ s business 了解被审计单位情况 ^&03D5@LoY
25.assess material misstatement risks评估重大错报风险 /XeDN-{
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xdd7OSc0{
27.a general knowledge of —— 初步了解―――的情况 1`^l8V(
28.a more knowledge of—— 进一步了解的情况 (CJiCtAsl`
29.the prior year‘s working papers 以前年度工作底稿 &na#ES$X,
30.minutes of meeting 会议纪要 8V`NQS$
31.business risks 经营风险 [2pp)wq
32.appropriateness 适当性 O#7ONQfBO
33.accounting estimate 会计估计 Kyt.[" p
34.management representations 管理层声明 5bYU(]
35.going concern assumption 持续经营假设 9z$]hl
36.audit plan 审计计划 #v0"hFOH,
37.significant audit areas 重点审计领域 2?u>A3^R
38.error 错误 5|my}.TR
39.fraud舞弊 X/
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40.modified or additional procedures 修改或追加审计程序 g{.>nE^Sc5
41.misappropriation of assets 侵占资产 %0fF_OU
42.transactions without substance 虚假交易 1P.
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43.unusual pressures 异常压力 K_{f6c<
44.the suspected noncompliance 涉嫌存在违法行为 w,bILv)
45.materialiy 重要性 5+vCuVZ
46.exceed the materiality level 超过重要性水平 Y9Q-<~\z
47.approach the materiality level 接近重要性水平 (%}T\~`1z#
48.an acceptably low level 可接受水平 >6*"g{/
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 *Z>Yv37P
50.misstatements or omissions 错报或漏报 1+~JGY#
51.aggregate 总计 |s-q+q{|
52.subsequent events 期后事项 ,d(F|5M:
53.adjust the financial statements 调整财务报表 +0rMv
54.perform additional audit procedures 实施追加的审计程序 Gtd!Y
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55.audit risk 审计风险 XSyCT0f08
56.detection risk 检查风险 Tf7$PSupP
57.inappropriate audit opinion 不适当的审计意见 9yH95uaDF
58.material misstatement 重大的错报 .;yy=
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59.tolerable misstatement 可容忍错报 BF@(`D&>
60.the acceptable level of detection risk 可接受的检查风险