1.audit 审计 m[6c{$A/w
2.attestation 鉴证 $ h8,QP
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3.credibility 可信赖程度 wxo{ gBq
4.audit of financial statements 财务报表审计 *aS[^iX?s
5.agreed-upon procedures 执行商定程序 gatxv R7H
6.high levels of assurance 高水平保证 lsRW.h,
7.compilation 编制
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8.reliability 可靠性 be:=-B7!
9.relevance 相关性 i$
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10.professional skepticism 职业谨慎 w.R2' W R
11.objectivity 客观性 J2Z? }5>
12. professional competence 专业胜任能力 -)Y[t Z^*`
13.Senior/CPA-in-charge 项目经理 Q@? {|7:
14.audit engagement letter 业务约定书 ud GZ%Mr_
15.recurring audit 连续审计 ,kw:g&A
16.the client 委托人 =!P$ [pN2
17.change CPA 更换注册会计师 fIm=^}?fwK
18.the existing CPA 现任注册会计师 R)BH:wg"
19.the successor CPA 后任注册会计师 Th
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20.the preceding CPA前任注册会计师 4#2iq@s
21.issue the audit report 出具审计报告 .V?>Jhok
22.expert 专家 yh"48@L'D
23.the board of directors 董事会 ^? o> (K
24.knowledge of the entity‘ s business 了解被审计单位情况 WS1$cAD2N
25.assess material misstatement risks评估重大错报风险 W)fh }|.5
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 <%EjrjdvL+
27.a general knowledge of —— 初步了解―――的情况 #i}:CI>2
28.a more knowledge of—— 进一步了解的情况 &(,-:"{pNR
29.the prior year‘s working papers 以前年度工作底稿 pQ9~ ^
30.minutes of meeting 会议纪要
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31.business risks 经营风险 y`p(}X`>
32.appropriateness 适当性 R :t
33.accounting estimate 会计估计 'w~e>$WI
34.management representations 管理层声明 Ur2) ];WZ
35.going concern assumption 持续经营假设 @c^g<
36.audit plan 审计计划 L t\=E8&rh
37.significant audit areas 重点审计领域 l6k.`1.In
38.error 错误 %] [6TZ}
39.fraud舞弊 Wc!.{2
40.modified or additional procedures 修改或追加审计程序 Jqgo\r%`
41.misappropriation of assets 侵占资产 =E4~/F}9/T
42.transactions without substance 虚假交易 H|/U0; s
43.unusual pressures 异常压力 NGOyd1 $7N
44.the suspected noncompliance 涉嫌存在违法行为 Q"b6 2+03
45.materialiy 重要性 $>!t pJw
46.exceed the materiality level 超过重要性水平 >'|Wrz67Z
47.approach the materiality level 接近重要性水平 dEG
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48.an acceptably low level 可接受水平 8$y5) ~Q
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 P_N i
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50.misstatements or omissions 错报或漏报 c$52b4=a
51.aggregate 总计 px=r~8M9}
52.subsequent events 期后事项 t6a$ ZN;
53.adjust the financial statements 调整财务报表 T r t1M
54.perform additional audit procedures 实施追加的审计程序 ,G!mO,DX
55.audit risk 审计风险 w@&
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56.detection risk 检查风险 h^ =9R6im
57.inappropriate audit opinion 不适当的审计意见 &VfMv'%x
58.material misstatement 重大的错报 /eNDv(g)M
59.tolerable misstatement 可容忍错报 "?#O *x
60.the acceptable level of detection risk 可接受的检查风险
