1.audit 审计 \G6V -W
2.attestation 鉴证 >8injW352
3.credibility 可信赖程度 r6kQMFA
4.audit of financial statements 财务报表审计 YwJ<0;:+hS
5.agreed-upon procedures 执行商定程序 Vtk}>I@%
6.high levels of assurance 高水平保证 hxGo~<. :
7.compilation 编制 ) 3
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8.reliability 可靠性 C(}Kfi@6N
9.relevance 相关性 3.%jet1
10.professional skepticism 职业谨慎 5_SxX@fW%
11.objectivity 客观性 ]kH8T'
12. professional competence 专业胜任能力 ?$b*)<
13.Senior/CPA-in-charge 项目经理 Zy6>i2f4f
14.audit engagement letter 业务约定书 "mcuF]7F
15.recurring audit 连续审计 8+~'T|
16.the client 委托人 |tO.@+[uqP
17.change CPA 更换注册会计师 Q5;EQ.#
18.the existing CPA 现任注册会计师 NaeG)u#+
19.the successor CPA 后任注册会计师 r7v1q
20.the preceding CPA前任注册会计师 hy@e(k|S]U
21.issue the audit report 出具审计报告 smX&B,&@
22.expert 专家 S#|5&SR
23.the board of directors 董事会 wodff_l
24.knowledge of the entity‘ s business 了解被审计单位情况 MUp{2_RA
25.assess material misstatement risks评估重大错报风险 1(4IcIR5T;
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 (M%ZSF V
27.a general knowledge of —— 初步了解―――的情况 \ X;)Kt"
28.a more knowledge of—— 进一步了解的情况 _u;34H&/
29.the prior year‘s working papers 以前年度工作底稿 8uB6C0,6?
30.minutes of meeting 会议纪要 <:~'s]`zf
31.business risks 经营风险 @FuX^Q.[
32.appropriateness 适当性 )eBCO~HS
33.accounting estimate 会计估计 MG$Df$R
34.management representations 管理层声明 lAx8m't}6
35.going concern assumption 持续经营假设 6CzN[R}
36.audit plan 审计计划 >8DZj&
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37.significant audit areas 重点审计领域 n^rzl6dy
38.error 错误 yzJTNLff
39.fraud舞弊 \05 n
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40.modified or additional procedures 修改或追加审计程序 y?V#LW[^E
41.misappropriation of assets 侵占资产 Yn-;+ 4 K
42.transactions without substance 虚假交易 d~O)mJ
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43.unusual pressures 异常压力 Fpntd IU
44.the suspected noncompliance 涉嫌存在违法行为 `wLMJ,@f.
45.materialiy 重要性 wTVd){q`.
46.exceed the materiality level 超过重要性水平 $-_@MT~
47.approach the materiality level 接近重要性水平 }I#,o!)Vd
48.an acceptably low level 可接受水平 q]z%<`.9*
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 MJ`BlE,Fmb
50.misstatements or omissions 错报或漏报 1.q
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51.aggregate 总计 QCvst*
52.subsequent events 期后事项 zvh&o*\2<d
53.adjust the financial statements 调整财务报表 gz`P~7-w:
54.perform additional audit procedures 实施追加的审计程序 EP]O J$6I
55.audit risk 审计风险 (1;%V>,L
56.detection risk 检查风险 c`!8!R
57.inappropriate audit opinion 不适当的审计意见 RhumNP<M
58.material misstatement 重大的错报 __,}/|K2
59.tolerable misstatement 可容忍错报 1EA} [x
60.the acceptable level of detection risk 可接受的检查风险