1.audit 审计 mX
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2.attestation 鉴证 1
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3.credibility 可信赖程度 M9dUo7
4.audit of financial statements 财务报表审计 %z AN@
5.agreed-upon procedures 执行商定程序 /mFa*~dj2
6.high levels of assurance 高水平保证 ^[-3qi
7.compilation 编制 J l9w/T
8.reliability 可靠性 3']=w@~ O[
9.relevance 相关性 ryoD 1OE
10.professional skepticism 职业谨慎 UNd+MHE74I
11.objectivity 客观性 /km'#f)/
12. professional competence 专业胜任能力 naWW i]9
13.Senior/CPA-in-charge 项目经理 uOnyU+fZV
14.audit engagement letter 业务约定书 h**mAa0fo
15.recurring audit 连续审计
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16.the client 委托人 9Y-6e0B:
17.change CPA 更换注册会计师 p+d?k"WN?
18.the existing CPA 现任注册会计师 ,[0rh%%j
19.the successor CPA 后任注册会计师 b>"=kN/
20.the preceding CPA前任注册会计师 Xu#K<#V
21.issue the audit report 出具审计报告 *[[TDduh&
22.expert 专家 Dh{sVRA
23.the board of directors 董事会 #u6ZCv7u
24.knowledge of the entity‘ s business 了解被审计单位情况 qox31pnS
25.assess material misstatement risks评估重大错报风险 E7UYJ)6]
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,DAt}
27.a general knowledge of —— 初步了解―――的情况 Y'%k
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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 S
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30.minutes of meeting 会议纪要 )nJh) {4\
31.business risks 经营风险 [P?.(*
32.appropriateness 适当性 Cz1o@rt
33.accounting estimate 会计估计 l:rT{l=8*
34.management representations 管理层声明 A/{0J\pA
35.going concern assumption 持续经营假设 )rFcfS+/
36.audit plan 审计计划 oN6 '%
37.significant audit areas 重点审计领域 $+.!(Js"K
38.error 错误 gw);b)&mx
39.fraud舞弊 nXnO]wXC
40.modified or additional procedures 修改或追加审计程序 QnNddCiu=
41.misappropriation of assets 侵占资产 8rA?X*|S!
42.transactions without substance 虚假交易 gXI8$W>
43.unusual pressures 异常压力 BSib/)p
44.the suspected noncompliance 涉嫌存在违法行为 a4iq_F#NF
45.materialiy 重要性 7*
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46.exceed the materiality level 超过重要性水平 ^%r>f@h!L
47.approach the materiality level 接近重要性水平 1P
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48.an acceptably low level 可接受水平 qCaM]Y
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 D,Jyb0BW
50.misstatements or omissions 错报或漏报 8o4?mhqV
51.aggregate 总计 ~)&im.Q4
52.subsequent events 期后事项 juc;]CHt'
53.adjust the financial statements 调整财务报表 )w3HC($g
54.perform additional audit procedures 实施追加的审计程序 9F^rXY.
55.audit risk 审计风险 C0@[4a$8f
56.detection risk 检查风险 (77EZ07%
57.inappropriate audit opinion 不适当的审计意见 &;O)Dw
58.material misstatement 重大的错报 NN;'QiE
59.tolerable misstatement 可容忍错报 #+,O
60.the acceptable level of detection risk 可接受的检查风险