1.audit 审计 x2xRBkRg=
2.attestation 鉴证 6nn*]|7
3.credibility 可信赖程度 K(4_a``05
4.audit of financial statements 财务报表审计 |!ELV7?(
5.agreed-upon procedures 执行商定程序 -).C
6.high levels of assurance 高水平保证 w;M#c
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7.compilation 编制 ,1`z"7\W
8.reliability 可靠性 yi[x}ffdE
9.relevance 相关性 :OT&
10.professional skepticism 职业谨慎 VbYdZCC
11.objectivity 客观性 /vt3>d%B;
12. professional competence 专业胜任能力 z{q`G wW
13.Senior/CPA-in-charge 项目经理 CIWO7bS
14.audit engagement letter 业务约定书 }MySaL>
15.recurring audit 连续审计 w0.
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16.the client 委托人 WJi]t9 3
17.change CPA 更换注册会计师 =pNY
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18.the existing CPA 现任注册会计师 Uo49*Mr
19.the successor CPA 后任注册会计师 ctQ/wrkU
20.the preceding CPA前任注册会计师 '/p4O2b,
21.issue the audit report 出具审计报告 Wwo0%<2y
22.expert 专家 6BlXLQ,8q
23.the board of directors 董事会 `[A];]
24.knowledge of the entity‘ s business 了解被审计单位情况 (Ld i|jL
25.assess material misstatement risks评估重大错报风险 )X7A
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 ib m4fa
27.a general knowledge of —— 初步了解―――的情况 7zMr:JmV
28.a more knowledge of—— 进一步了解的情况 :RYTL'hes
29.the prior year‘s working papers 以前年度工作底稿 ceA9){
30.minutes of meeting 会议纪要 SbZ6t$"
31.business risks 经营风险 [g,}gyeS(
32.appropriateness 适当性 YSMAd-Ef-
33.accounting estimate 会计估计 #yen8SskB
34.management representations 管理层声明 }H2R3icE
35.going concern assumption 持续经营假设 lZ0 =;I
36.audit plan 审计计划 $G>. \t
37.significant audit areas 重点审计领域 \vNU,WO
38.error 错误 xw%0>K[
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 al0L&z\
41.misappropriation of assets 侵占资产 XW9!p.*.U
42.transactions without substance 虚假交易 M5B# TAybC
43.unusual pressures 异常压力 zs;JJk^
44.the suspected noncompliance 涉嫌存在违法行为 PF2nLb2-
45.materialiy 重要性 *hrd5na
46.exceed the materiality level 超过重要性水平 *j=%
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47.approach the materiality level 接近重要性水平 @HW*09TG
48.an acceptably low level 可接受水平 :Tc^y
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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 $]1=\I
50.misstatements or omissions 错报或漏报 G3]4A&h9v~
51.aggregate 总计 13PS2
52.subsequent events 期后事项 llDJ@
53.adjust the financial statements 调整财务报表 6zkaOA46V
54.perform additional audit procedures 实施追加的审计程序 qR.Q,(b|
55.audit risk 审计风险 X]=t>
56.detection risk 检查风险 V]&\fk-{
57.inappropriate audit opinion 不适当的审计意见 <{pz<io)
58.material misstatement 重大的错报 wr4:Go`
59.tolerable misstatement 可容忍错报 V)^+?B)T
60.the acceptable level of detection risk 可接受的检查风险