1.audit 审计 s*Fmu7o43
2.attestation 鉴证 YlYTH_L>E
3.credibility 可信赖程度 Nc7YMxk'H
4.audit of financial statements 财务报表审计 S2Wxf>bt2
5.agreed-upon procedures 执行商定程序 @Pa ;h
6.high levels of assurance 高水平保证 =A,i9Z&
7.compilation 编制 {>~|xW
8.reliability 可靠性 oZIoY*7IrQ
9.relevance 相关性 NQ
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10.professional skepticism 职业谨慎 VfQSfNsi
11.objectivity 客观性 _[.`QW~
12. professional competence 专业胜任能力 8'f:7KF
13.Senior/CPA-in-charge 项目经理 8L<Ol
14.audit engagement letter 业务约定书 w+JDu_9+A]
15.recurring audit 连续审计 \ET7
16.the client 委托人 ~< k'{
17.change CPA 更换注册会计师 @NNN&%
18.the existing CPA 现任注册会计师 5` Q#
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19.the successor CPA 后任注册会计师 -m
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20.the preceding CPA前任注册会计师 9 Z4H5!:(
21.issue the audit report 出具审计报告 =XqmFr;h
22.expert 专家 h<}4mo_$
23.the board of directors 董事会 Er%nSH^"
24.knowledge of the entity‘ s business 了解被审计单位情况 "d{ |_Cf
25.assess material misstatement risks评估重大错报风险 U/TF,JUI
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 $cYh X^YG.
27.a general knowledge of —— 初步了解―――的情况 v_b%2;<1
28.a more knowledge of—— 进一步了解的情况 R@ihN?k
29.the prior year‘s working papers 以前年度工作底稿 eE7+fMP{
30.minutes of meeting 会议纪要 oo/#]a
31.business risks 经营风险 UD.$C
32.appropriateness 适当性 V a<L[8
33.accounting estimate 会计估计 &OsJnkY<<
34.management representations 管理层声明 O>}aK.H
35.going concern assumption 持续经营假设 ['{mW4i
36.audit plan 审计计划 pvcD
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37.significant audit areas 重点审计领域 xC{ W_a(
38.error 错误 @C?RbTHy
39.fraud舞弊 teET nz_L
40.modified or additional procedures 修改或追加审计程序 g#:?Ay-m
41.misappropriation of assets 侵占资产 KecR jon ~
42.transactions without substance 虚假交易 ;Q
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43.unusual pressures 异常压力 [ibnI2I]`
44.the suspected noncompliance 涉嫌存在违法行为 g
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45.materialiy 重要性 hX<0{pXM4
46.exceed the materiality level 超过重要性水平 rry 33
47.approach the materiality level 接近重要性水平 rZ
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48.an acceptably low level 可接受水平 ](B+ilr
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 r IY_1
50.misstatements or omissions 错报或漏报 )88z=5.
51.aggregate 总计 va| 1N/&
52.subsequent events 期后事项 cbNrto9
53.adjust the financial statements 调整财务报表 Fq9AO~z
54.perform additional audit procedures 实施追加的审计程序 =M>pL+#
55.audit risk 审计风险 yX/ 9jk
56.detection risk 检查风险 y&UcTE2;%(
57.inappropriate audit opinion 不适当的审计意见 Q. @9"&)t
58.material misstatement 重大的错报 +Y6=;*j$
59.tolerable misstatement 可容忍错报 8L^5bJ
60.the acceptable level of detection risk 可接受的检查风险