1.audit 审计 sN2p76KN
2.attestation 鉴证 (#RHB`h5
3.credibility 可信赖程度 8UyMVY
4.audit of financial statements 财务报表审计 IrhA+)pdse
5.agreed-upon procedures 执行商定程序 ,N[7/kT|
6.high levels of assurance 高水平保证 71gT.E
7.compilation 编制 i/ )am9
8.reliability 可靠性 S(8$S])0
9.relevance 相关性 0ANZAX5
10.professional skepticism 职业谨慎 Xudg2t)+K
11.objectivity 客观性 |>27B
12. professional competence 专业胜任能力 4^~(Mh- Mw
13.Senior/CPA-in-charge 项目经理 X4E%2-m@'
14.audit engagement letter 业务约定书 u TK,&
15.recurring audit 连续审计 '~&X wZ&
16.the client 委托人 Yc
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17.change CPA 更换注册会计师 #( jw!d&
18.the existing CPA 现任注册会计师 5$&%re!{Z
19.the successor CPA 后任注册会计师 cKim-
20.the preceding CPA前任注册会计师 Hx*;jpy(2
21.issue the audit report 出具审计报告 87P>IO
22.expert 专家 ()+<)hg}2
23.the board of directors 董事会 ,Pjew%
24.knowledge of the entity‘ s business 了解被审计单位情况 X+S9{X#Cm
25.assess material misstatement risks评估重大错报风险 `-l6S
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 27"%"P.1
27.a general knowledge of —— 初步了解―――的情况 pd7NF-KD
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 *ikc]wQr$
30.minutes of meeting 会议纪要 -}=%/|\FG
31.business risks 经营风险 zN@}
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32.appropriateness 适当性 #Xb+`'
33.accounting estimate 会计估计 #9xd[A: N
34.management representations 管理层声明 S=nzw-(I
35.going concern assumption 持续经营假设 hKjt'N:~ZY
36.audit plan 审计计划 i9A+gtd
37.significant audit areas 重点审计领域 x`mN U
38.error 错误 lBTmx(_}}r
39.fraud舞弊 >wBJy4:
40.modified or additional procedures 修改或追加审计程序 rIhl.5Y
41.misappropriation of assets 侵占资产 ac.Ms (D
42.transactions without substance 虚假交易 ^Z#W_R\l
43.unusual pressures 异常压力 ); dT_
44.the suspected noncompliance 涉嫌存在违法行为 ^[XYFQ TL
45.materialiy 重要性 hn=[1<#^(
46.exceed the materiality level 超过重要性水平 /fT+^&
47.approach the materiality level 接近重要性水平 :1^R9yWA4
48.an acceptably low level 可接受水平 ;)e2@'Agl
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 .0rh y2
50.misstatements or omissions 错报或漏报 q+]h=:5=I
51.aggregate 总计 #K Xa&C
52.subsequent events 期后事项 K7W6ZH9;
53.adjust the financial statements 调整财务报表 okv 1K
54.perform additional audit procedures 实施追加的审计程序 ~-m "
55.audit risk 审计风险 ^__Dd)(
56.detection risk 检查风险 h{p=WWK
57.inappropriate audit opinion 不适当的审计意见 +0q>fp_K(+
58.material misstatement 重大的错报 4^Q:
59.tolerable misstatement 可容忍错报 ]=";IN:SU
60.the acceptable level of detection risk 可接受的检查风险