1.audit 审计 KY8^BjY@
2.attestation 鉴证 z}mvX.j7
3.credibility 可信赖程度 <M`-`v6H
4.audit of financial statements 财务报表审计 ,iohfZz
5.agreed-upon procedures 执行商定程序 XNK
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6.high levels of assurance 高水平保证 U!
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7.compilation 编制 &?v#| qIh
8.reliability 可靠性 4&H+hN{3
9.relevance 相关性 }RH lYN
10.professional skepticism 职业谨慎 s/\XH&KR3V
11.objectivity 客观性 MXh^dOWR
12. professional competence 专业胜任能力 3l
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13.Senior/CPA-in-charge 项目经理 \4C)~T:*
14.audit engagement letter 业务约定书 ;,FT&|3o
15.recurring audit 连续审计 vFR
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16.the client 委托人 (J/>Gy)d
17.change CPA 更换注册会计师 i:R!T,
18.the existing CPA 现任注册会计师 t0+t9w/fTP
19.the successor CPA 后任注册会计师 ltP
20.the preceding CPA前任注册会计师 ~S!L!qY
21.issue the audit report 出具审计报告 ?#U0eb5u
22.expert 专家 '>"`)-
23.the board of directors 董事会 M44_us
24.knowledge of the entity‘ s business 了解被审计单位情况 2}ag_
25.assess material misstatement risks评估重大错报风险 .!!79 6hS
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 G)j
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27.a general knowledge of —— 初步了解―――的情况 Ml8E50t>;
28.a more knowledge of—— 进一步了解的情况 |F3vRt@
29.the prior year‘s working papers 以前年度工作底稿 kA1f[AL
30.minutes of meeting 会议纪要 QZqpF9Eu
31.business risks 经营风险 fHW-Je7mG
32.appropriateness 适当性 T27:"LVw
33.accounting estimate 会计估计 'o7R/`4KR
34.management representations 管理层声明 ,&-S?|
35.going concern assumption 持续经营假设 J: L -15
36.audit plan 审计计划 `x5ll;"J
37.significant audit areas 重点审计领域 u_h=nk
38.error 错误 IQo]9Lx
39.fraud舞弊 DI L)7K4
40.modified or additional procedures 修改或追加审计程序 BW+qp3 k\
41.misappropriation of assets 侵占资产 b;SFI^
42.transactions without substance 虚假交易 [>Ikitow
43.unusual pressures 异常压力 aA7S'[NjB
44.the suspected noncompliance 涉嫌存在违法行为 BYTXAZLb
45.materialiy 重要性 U$MWsDn
46.exceed the materiality level 超过重要性水平 N+ak[axN
47.approach the materiality level 接近重要性水平 zUvB0\{q
48.an acceptably low level 可接受水平 m>g}IX&K'
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 QxP` f KC8
50.misstatements or omissions 错报或漏报 Q1]V|S;)X
51.aggregate 总计 -Mit$mFn
52.subsequent events 期后事项 =]8f"wAh*
53.adjust the financial statements 调整财务报表 k
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54.perform additional audit procedures 实施追加的审计程序 Vj?*=UL
55.audit risk 审计风险 X%RQB$
56.detection risk 检查风险 V6A5(-%`y
57.inappropriate audit opinion 不适当的审计意见 lqhHbB
58.material misstatement 重大的错报 O8!!UA8V
59.tolerable misstatement 可容忍错报 )G}sb*+v?
60.the acceptable level of detection risk 可接受的检查风险