1.audit 审计 P0O5CaR
2.attestation 鉴证 lc1?Vd$
3.credibility 可信赖程度 '>dsROB->
4.audit of financial statements 财务报表审计 l>K z5re^
5.agreed-upon procedures 执行商定程序 1{@f:~
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6.high levels of assurance 高水平保证 @IL_
7.compilation 编制 u1K;{>4lx
8.reliability 可靠性 BeP]M1\?>
9.relevance 相关性 pvCn+y/U;
10.professional skepticism 职业谨慎 .OFwGOL%
11.objectivity 客观性 iaXpe]w$n
12. professional competence 专业胜任能力 yZ?|u57
13.Senior/CPA-in-charge 项目经理 q]Y [W1
14.audit engagement letter 业务约定书 N&g9z{m7
15.recurring audit 连续审计 mFCDwh]
16.the client 委托人 1F?`.~q
17.change CPA 更换注册会计师 Lc,`
18.the existing CPA 现任注册会计师 XBQ]A89G
19.the successor CPA 后任注册会计师 sevaNs
20.the preceding CPA前任注册会计师 ~=HrD?-99p
21.issue the audit report 出具审计报告 =#)Zm?[;
22.expert 专家 =7%1]
23.the board of directors 董事会 I2G4j/c=z
24.knowledge of the entity‘ s business 了解被审计单位情况 I*cB
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25.assess material misstatement risks评估重大错报风险 7hAFK
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 (p4|,\+
27.a general knowledge of —— 初步了解―――的情况 <vS J<WY
28.a more knowledge of—— 进一步了解的情况 u&MlWKCi
29.the prior year‘s working papers 以前年度工作底稿 lm'L-ZPN
30.minutes of meeting 会议纪要 r|!w,>.
31.business risks 经营风险 !YD~o/t@|
32.appropriateness 适当性 5IOMc4v
33.accounting estimate 会计估计 |eS5~
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34.management representations 管理层声明 x3ds{Z$,>(
35.going concern assumption 持续经营假设 72rnMHq
36.audit plan 审计计划 TAfLC)
37.significant audit areas 重点审计领域 cp@(y$
38.error 错误 ^Mw>'*5^
39.fraud舞弊 4wp5ghe
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 z'cVq}vl
42.transactions without substance 虚假交易 VQSwRL3B=
43.unusual pressures 异常压力 2c?
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44.the suspected noncompliance 涉嫌存在违法行为 tbz?th\#
45.materialiy 重要性 OcR6\t'
46.exceed the materiality level 超过重要性水平 i4 BCm/h
47.approach the materiality level 接近重要性水平 ]fc9m~0N,\
48.an acceptably low level 可接受水平 ZJUTti D
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 Yphru"\$
50.misstatements or omissions 错报或漏报 -$Y@]uf^
51.aggregate 总计 EPx_xX
52.subsequent events 期后事项 r\6 "mU
53.adjust the financial statements 调整财务报表 E]G#"EV!Y
54.perform additional audit procedures 实施追加的审计程序 ]ZJu
55.audit risk 审计风险 "[f"h
56.detection risk 检查风险 32DT]{-N!
57.inappropriate audit opinion 不适当的审计意见 3;fuz Kk@b
58.material misstatement 重大的错报 *>otz5]
59.tolerable misstatement 可容忍错报 #"tHT<8 u
60.the acceptable level of detection risk 可接受的检查风险