1.audit 审计 uK!G-1
2.attestation 鉴证
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3.credibility 可信赖程度 PKK18E}{%^
4.audit of financial statements 财务报表审计 DtRu&>o_6D
5.agreed-upon procedures 执行商定程序 }b$W+/M\
6.high levels of assurance 高水平保证 sfUKH;xC
7.compilation 编制 dU<qFxW
8.reliability 可靠性 "4Bk
9.relevance 相关性 ^DaP^<V
10.professional skepticism 职业谨慎 W&'[Xj
11.objectivity 客观性 H6Dw5vG
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12. professional competence 专业胜任能力 /l.ox.4z#
13.Senior/CPA-in-charge 项目经理 pIb
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14.audit engagement letter 业务约定书 ch-.+p3
15.recurring audit 连续审计 S
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16.the client 委托人 +m+v1(@
17.change CPA 更换注册会计师 xn BL{
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18.the existing CPA 现任注册会计师 xA7Aw0
19.the successor CPA 后任注册会计师 3mCf>qj73
20.the preceding CPA前任注册会计师 ]A]EED.ZH
21.issue the audit report 出具审计报告 g UAx8=h
22.expert 专家 O&vE 5%x
23.the board of directors 董事会 {g@?\
24.knowledge of the entity‘ s business 了解被审计单位情况 )^q7s&p/
25.assess material misstatement risks评估重大错报风险 y$h.k"x`
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 (7k}ysc
27.a general knowledge of —— 初步了解―――的情况 56JvF*hP
28.a more knowledge of—— 进一步了解的情况 <,\Op=$l3I
29.the prior year‘s working papers 以前年度工作底稿 OdWZYWj
30.minutes of meeting 会议纪要 5p]Cwj<u
31.business risks 经营风险 9irT}e
32.appropriateness 适当性 #J_+
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33.accounting estimate 会计估计 4IUdlb
34.management representations 管理层声明 NAnccB D!{
35.going concern assumption 持续经营假设 lBN1OL[N
36.audit plan 审计计划 ZPO+ #,
37.significant audit areas 重点审计领域 W81dLeTZg
38.error 错误 W5c?f,
39.fraud舞弊 _f1~r^(/T0
40.modified or additional procedures 修改或追加审计程序 67]kT%0
41.misappropriation of assets 侵占资产 >dU.ic?19
42.transactions without substance 虚假交易 ROWrkJI>i
43.unusual pressures 异常压力 MjrI0@R
44.the suspected noncompliance 涉嫌存在违法行为 POl_chq
45.materialiy 重要性 t7; ^rk*
46.exceed the materiality level 超过重要性水平 `COnb@uD
47.approach the materiality level 接近重要性水平 iI
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48.an acceptably low level 可接受水平 [)S7
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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 gfU@`A_N"
50.misstatements or omissions 错报或漏报 eX0ASI9
51.aggregate 总计 _O w]kP='
52.subsequent events 期后事项 "u=U@1 ^
53.adjust the financial statements 调整财务报表 ^U@-Dp,k+
54.perform additional audit procedures 实施追加的审计程序 y'#i'0eeL
55.audit risk 审计风险 5U[
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56.detection risk 检查风险 wLW[Vur[
57.inappropriate audit opinion 不适当的审计意见 T:?01
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58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 l
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60.the acceptable level of detection risk 可接受的检查风险