1.audit 审计 iaLsIy#h
2.attestation 鉴证 Tc T%[h!
3.credibility 可信赖程度 8uchp
4.audit of financial statements 财务报表审计 g"FG7E&
5.agreed-upon procedures 执行商定程序 iLws;3UX;x
6.high levels of assurance 高水平保证 506B =
7.compilation 编制 _K_!(]t
8.reliability 可靠性 &BFW`5N
9.relevance 相关性 .`)\GjDv
10.professional skepticism 职业谨慎 fJH09:@^%
11.objectivity 客观性 |Eu_K`
12. professional competence 专业胜任能力 (l TM5qC
13.Senior/CPA-in-charge 项目经理 -*_D!
14.audit engagement letter 业务约定书 SirjWYap
15.recurring audit 连续审计 *[wy-
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16.the client 委托人 o6'I%Gs
17.change CPA 更换注册会计师 %r=uS.+hrF
18.the existing CPA 现任注册会计师 Tu?+pz`h
19.the successor CPA 后任注册会计师 )~rfx
20.the preceding CPA前任注册会计师 F@& R"-
21.issue the audit report 出具审计报告 \
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22.expert 专家 E*
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23.the board of directors 董事会 N&]v\MjI62
24.knowledge of the entity‘ s business 了解被审计单位情况 ug.mY= n'
25.assess material misstatement risks评估重大错报风险 +%OINMo.A
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 lF2im5nZ?
27.a general knowledge of —— 初步了解―――的情况 j
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28.a more knowledge of—— 进一步了解的情况 w-C~
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29.the prior year‘s working papers 以前年度工作底稿 *!$4
30.minutes of meeting 会议纪要 osoreo;V^
31.business risks 经营风险 eB%KXPhMm
32.appropriateness 适当性 r`qMif
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33.accounting estimate 会计估计 wc*5s7_
34.management representations 管理层声明 rjo/-910
35.going concern assumption 持续经营假设 %[u6<
36.audit plan 审计计划 j 6%X
37.significant audit areas 重点审计领域 puF'w:I(
38.error 错误 #g#vDR!
39.fraud舞弊 y<W?hE[
40.modified or additional procedures 修改或追加审计程序 X,C&nqVFm8
41.misappropriation of assets 侵占资产 o]t6u .L
42.transactions without substance 虚假交易 J*o :RnB
43.unusual pressures 异常压力 cv=nG
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44.the suspected noncompliance 涉嫌存在违法行为 :!Wijdq
45.materialiy 重要性 ZR.1SA0x?O
46.exceed the materiality level 超过重要性水平 Sf);j0G,D
47.approach the materiality level 接近重要性水平 :3^b>(W.
48.an acceptably low level 可接受水平 \V
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 ZM K"3c9
51.aggregate 总计 MqGF~h|+
52.subsequent events 期后事项 ]( V+ qj
53.adjust the financial statements 调整财务报表 bY|%ois4
54.perform additional audit procedures 实施追加的审计程序 O$k;p<?M
55.audit risk 审计风险 'YIFHn$!
56.detection risk 检查风险 X,:pT\G
57.inappropriate audit opinion 不适当的审计意见 Gtd!Y
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58.material misstatement 重大的错报 XSyCT0f08
59.tolerable misstatement 可容忍错报 6F6[w?
60.the acceptable level of detection risk 可接受的检查风险