1.audit 审计 fdLBhe#9M
2.attestation 鉴证 5VZ jDg?
3.credibility 可信赖程度 )(]Envb?A0
4.audit of financial statements 财务报表审计 tpZ->)1
5.agreed-upon procedures 执行商定程序 "[.ne)/MC
6.high levels of assurance 高水平保证 Sz)b7:
7.compilation 编制
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8.reliability 可靠性 AOAO8%|I
9.relevance 相关性 >4c` UW
10.professional skepticism 职业谨慎 ol }`Wwy
11.objectivity 客观性 %I0}4$
12. professional competence 专业胜任能力 }^ ,q#'
13.Senior/CPA-in-charge 项目经理 5NFRPGYX
14.audit engagement letter 业务约定书 G A EZY
15.recurring audit 连续审计 o} {-j
16.the client 委托人 wPgDy
17.change CPA 更换注册会计师 P7UJ-2%Y+
18.the existing CPA 现任注册会计师 =Epq%,4nG
19.the successor CPA 后任注册会计师 59Nd}wPO;
20.the preceding CPA前任注册会计师 s [T{c. F
21.issue the audit report 出具审计报告 U=DEV7 E
22.expert 专家 ST%
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23.the board of directors 董事会 ~of,,&
24.knowledge of the entity‘ s business 了解被审计单位情况 Pk:zfC?4
25.assess material misstatement risks评估重大错报风险 `2e_ L
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 ="2/\*.SL
27.a general knowledge of —— 初步了解―――的情况 !-,Ww[G>
28.a more knowledge of—— 进一步了解的情况 O2lIlCL
29.the prior year‘s working papers 以前年度工作底稿 \ 4QH/e
30.minutes of meeting 会议纪要 R ;
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31.business risks 经营风险 b5
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32.appropriateness 适当性 y! 5 :dv t
33.accounting estimate 会计估计 x`L+7,&n
34.management representations 管理层声明 t R ;{.
35.going concern assumption 持续经营假设 &mdB\ Y?^
36.audit plan 审计计划 ] 5)"gL%H`
37.significant audit areas 重点审计领域 I^:F)a:
38.error 错误 O8y9dX-2
39.fraud舞弊 .)t (:)*b
40.modified or additional procedures 修改或追加审计程序 | *fNH(8&H
41.misappropriation of assets 侵占资产 ]( nH{aY!
42.transactions without substance 虚假交易 x?
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43.unusual pressures 异常压力 sUV>@UMnu
44.the suspected noncompliance 涉嫌存在违法行为 +o u Y
45.materialiy 重要性 DJ|BM+
46.exceed the materiality level 超过重要性水平 10O3Z9
47.approach the materiality level 接近重要性水平 O 4!9
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48.an acceptably low level 可接受水平 0 Az/fzJlz
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 m
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50.misstatements or omissions 错报或漏报 kC31$jMC3!
51.aggregate 总计
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52.subsequent events 期后事项 x{?sn
53.adjust the financial statements 调整财务报表 i7s\CY
54.perform additional audit procedures 实施追加的审计程序 {#9,j]<
55.audit risk 审计风险 ; h9W\Se
56.detection risk 检查风险 ,2_w=<hq
57.inappropriate audit opinion 不适当的审计意见 2`E! | X
58.material misstatement 重大的错报 [Xq<EEb
59.tolerable misstatement 可容忍错报 o?y"]RCM
60.the acceptable level of detection risk 可接受的检查风险
