1.audit 审计 pf'DbY!
2.attestation 鉴证 _R(ZvsOZ
3.credibility 可信赖程度 <D:q
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4.audit of financial statements 财务报表审计 V+D5<nICr
5.agreed-upon procedures 执行商定程序 .! <yTh
6.high levels of assurance 高水平保证 9h+Hd&=
7.compilation 编制 ?J+jv
8.reliability 可靠性 l'4 <^q
9.relevance 相关性 B.4e4%BBS
10.professional skepticism 职业谨慎 l?"^2in.
11.objectivity 客观性 >"1EN5W
12. professional competence 专业胜任能力 UTE6U6
13.Senior/CPA-in-charge 项目经理 5JaLE5-
14.audit engagement letter 业务约定书 ~Y
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15.recurring audit 连续审计 $k)K}U
16.the client 委托人 h/
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17.change CPA 更换注册会计师 >lM/\HO2
18.the existing CPA 现任注册会计师 e8f7*S8
19.the successor CPA 后任注册会计师 |L
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20.the preceding CPA前任注册会计师 SVwxK/Fci
21.issue the audit report 出具审计报告 uSYI
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22.expert 专家 /,uxj5_cT
23.the board of directors 董事会 lIEZ=CEmY
24.knowledge of the entity‘ s business 了解被审计单位情况 ):4)8@]5M
25.assess material misstatement risks评估重大错报风险 h
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 p@q20>^u
27.a general knowledge of —— 初步了解―――的情况 [mwqCW&
28.a more knowledge of—— 进一步了解的情况 1P*GIt2L
29.the prior year‘s working papers 以前年度工作底稿 3}g>/F~
30.minutes of meeting 会议纪要 2HVqJib4Yn
31.business risks 经营风险 bxPa|s?
32.appropriateness 适当性 @i'D)6sC
33.accounting estimate 会计估计 j<)$ [v6
34.management representations 管理层声明 &k| EG![
35.going concern assumption 持续经营假设 d~_5Jx
36.audit plan 审计计划 yqK_|7I+
37.significant audit areas 重点审计领域 &S
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38.error 错误 "qC3%9e
39.fraud舞弊 FZU1WBNL%t
40.modified or additional procedures 修改或追加审计程序 GGwwdB\x'
41.misappropriation of assets 侵占资产 6(?@B^S>2
42.transactions without substance 虚假交易 p`&{NR3+
43.unusual pressures 异常压力 |UlR+'rl
44.the suspected noncompliance 涉嫌存在违法行为 Fv,c8f
45.materialiy 重要性 8zRw\]?
46.exceed the materiality level 超过重要性水平 ^y ', l
47.approach the materiality level 接近重要性水平 _&q&ID
48.an acceptably low level 可接受水平 WxD
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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 / QL<>g
50.misstatements or omissions 错报或漏报 ?nu<)~r53
51.aggregate 总计 w<!&%
52.subsequent events 期后事项 "Ltp]nCR
53.adjust the financial statements 调整财务报表 fh_:ung
54.perform additional audit procedures 实施追加的审计程序 HL[V}
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55.audit risk 审计风险 YH%U$eS#g
56.detection risk 检查风险 kz1Z K
57.inappropriate audit opinion 不适当的审计意见 hiVDN"$$
58.material misstatement 重大的错报 $=>:pQbBVX
59.tolerable misstatement 可容忍错报 (/&ht-~EL
60.the acceptable level of detection risk 可接受的检查风险