1.audit 审计 m6^Ua
2.attestation 鉴证 F+PIZ%
3.credibility 可信赖程度 s
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4.audit of financial statements 财务报表审计 W/ZmG]sZE
5.agreed-upon procedures 执行商定程序 ~t[ #p:
6.high levels of assurance 高水平保证 I Gv_s+O-*
7.compilation 编制 .+>w0FG.
8.reliability 可靠性 jcHs!
9.relevance 相关性 v1<gNb)`
10.professional skepticism 职业谨慎 \o !
11.objectivity 客观性 <GPL8
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12. professional competence 专业胜任能力 x%d+~U;$&
13.Senior/CPA-in-charge 项目经理 rB;`&)-
14.audit engagement letter 业务约定书 sv\'XarM
15.recurring audit 连续审计 21D4O,yCe
16.the client 委托人 8(3'YNC
17.change CPA 更换注册会计师 DLcfOOn1I
18.the existing CPA 现任注册会计师 ,!t1( H
19.the successor CPA 后任注册会计师 [
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20.the preceding CPA前任注册会计师 B+S
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21.issue the audit report 出具审计报告 d=V4,:=S
22.expert 专家 DfwxPt#
23.the board of directors 董事会 I2kqA5>)j
24.knowledge of the entity‘ s business 了解被审计单位情况 j}XTa[
25.assess material misstatement risks评估重大错报风险 tk"L2t
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 4r#O._Z
27.a general knowledge of —— 初步了解―――的情况 Onb*nm
28.a more knowledge of—— 进一步了解的情况 *I%r
29.the prior year‘s working papers 以前年度工作底稿 rt$zM
30.minutes of meeting 会议纪要 -B:Z(]3#\
31.business risks 经营风险 1)(p=<$
32.appropriateness 适当性 ms'&.u&<
33.accounting estimate 会计估计 #S2LQ5U
34.management representations 管理层声明 kwNXKn/
35.going concern assumption 持续经营假设 h
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36.audit plan 审计计划 d,[.=Jqv[
37.significant audit areas 重点审计领域 Yf.H$L
38.error 错误 N[X%tf\L]F
39.fraud舞弊 9qD/q?Hh$
40.modified or additional procedures 修改或追加审计程序 QT{$2 7;
41.misappropriation of assets 侵占资产 nN>D=a"&F
42.transactions without substance 虚假交易 ZiM#g1;
43.unusual pressures 异常压力 8+Al+6d|!
44.the suspected noncompliance 涉嫌存在违法行为 oc'
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45.materialiy 重要性 F48:mfj1r
46.exceed the materiality level 超过重要性水平 :,rD5aOQ
47.approach the materiality level 接近重要性水平 b7R#tT
48.an acceptably low level 可接受水平 vLR)B@O,2
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 f^](
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50.misstatements or omissions 错报或漏报 #b\&Md|;
51.aggregate 总计 w8:F^{
52.subsequent events 期后事项 hY+3PNiI@
53.adjust the financial statements 调整财务报表 9(lIz{
54.perform additional audit procedures 实施追加的审计程序 .vNfbYH(
55.audit risk 审计风险 {YZ)IaqZ
56.detection risk 检查风险 X5 lB],t"=
57.inappropriate audit opinion 不适当的审计意见 ;=: R|
58.material misstatement 重大的错报 ?2[=llS4
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险