1.audit 审计 (n+FEE<
2.attestation 鉴证 ={]tklND
3.credibility 可信赖程度 {I:nza
4.audit of financial statements 财务报表审计 sJ
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5.agreed-upon procedures 执行商定程序 W8><
6.high levels of assurance 高水平保证 nA)KRCi
7.compilation 编制 bAVlL&^@|
8.reliability 可靠性 BdQ/kXZu+
9.relevance 相关性 J'H}e F`
10.professional skepticism 职业谨慎 )U5Ba^"fI
11.objectivity 客观性 }3DZ`8u
12. professional competence 专业胜任能力 \]y /EOT
13.Senior/CPA-in-charge 项目经理 t 8,VR FV
14.audit engagement letter 业务约定书 \zMx~-2oN
15.recurring audit 连续审计
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16.the client 委托人 7(W"NF{r
17.change CPA 更换注册会计师 li7"{+ct
18.the existing CPA 现任注册会计师 EjDr
19.the successor CPA 后任注册会计师 RAUD8Z
20.the preceding CPA前任注册会计师 5%K(tRc|
21.issue the audit report 出具审计报告 8`GN8F
22.expert 专家 'Xb?vOU
23.the board of directors 董事会 4;D>s8dgG
24.knowledge of the entity‘ s business 了解被审计单位情况 Bl1^\[#
25.assess material misstatement risks评估重大错报风险 |ycN)zuE
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 WLkfo
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27.a general knowledge of —— 初步了解―――的情况 'U/X<LCl
28.a more knowledge of—— 进一步了解的情况 ["7]EW\!:
29.the prior year‘s working papers 以前年度工作底稿 Y4j%K~lsY
30.minutes of meeting 会议纪要 IQNvhl.{
31.business risks 经营风险 *ud/'HR8]
32.appropriateness 适当性 $z[r(a^a
33.accounting estimate 会计估计 n{8v^x
34.management representations 管理层声明 ,JONc9
35.going concern assumption 持续经营假设 ^
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36.audit plan 审计计划 9tBE=L=
37.significant audit areas 重点审计领域 FesUE_L2$
38.error 错误 #-{^={p"
39.fraud舞弊 H5X.CcI&}
40.modified or additional procedures 修改或追加审计程序 9JBVG~m+
41.misappropriation of assets 侵占资产 bb}$7v`G
42.transactions without substance 虚假交易 ,he1WjL
43.unusual pressures 异常压力 W%_Cda5,
44.the suspected noncompliance 涉嫌存在违法行为 Q35jJQ$<`
45.materialiy 重要性 h'|
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46.exceed the materiality level 超过重要性水平 :211T&B%A_
47.approach the materiality level 接近重要性水平 t=BXuFiu
48.an acceptably low level 可接受水平 Z.E@aml\
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 A=bBI>GEYP
50.misstatements or omissions 错报或漏报 m!LJK`gA
51.aggregate 总计 m$!Ex}2
52.subsequent events 期后事项 g),t
53.adjust the financial statements 调整财务报表 mh"9V5T
54.perform additional audit procedures 实施追加的审计程序 w3E#v&"=Y
55.audit risk 审计风险 ] GH_;
56.detection risk 检查风险 8;GuJP\
57.inappropriate audit opinion 不适当的审计意见 d6vls7J/4
58.material misstatement 重大的错报 JthW"{E
59.tolerable misstatement 可容忍错报 8L _]_
60.the acceptable level of detection risk 可接受的检查风险