1.audit 审计 pLiGky
2.attestation 鉴证 <sncW>?!~
3.credibility 可信赖程度 D$
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4.audit of financial statements 财务报表审计 GbB :K2
5.agreed-upon procedures 执行商定程序 XM#xxf* Y
6.high levels of assurance 高水平保证 dy'
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7.compilation 编制 >OxSrc@A
8.reliability 可靠性 \cx==[& (
9.relevance 相关性 p )e?0m26
10.professional skepticism 职业谨慎 'kb|!
11.objectivity 客观性 zz m[sX}
12. professional competence 专业胜任能力 5 (cgHr"
13.Senior/CPA-in-charge 项目经理 Z#vU~1W
14.audit engagement letter 业务约定书 %G`GdG}T
15.recurring audit 连续审计 k.n- JS
16.the client 委托人 1@Gmz h
17.change CPA 更换注册会计师 6%A_PP3Z
18.the existing CPA 现任注册会计师 q
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19.the successor CPA 后任注册会计师 '$0
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20.the preceding CPA前任注册会计师 Jfs_ 9g5
21.issue the audit report 出具审计报告 B: ]%Iu |
22.expert 专家 BG9.h!
23.the board of directors 董事会 Hx?OCGj=S*
24.knowledge of the entity‘ s business 了解被审计单位情况 o;"Phc.
25.assess material misstatement risks评估重大错报风险 "o}}[hRP
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 uGz>A
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27.a general knowledge of —— 初步了解―――的情况 7x ''V5*j
28.a more knowledge of—— 进一步了解的情况 MhL>6
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29.the prior year‘s working papers 以前年度工作底稿 (:r80:
30.minutes of meeting 会议纪要 *l.tsICmbP
31.business risks 经营风险 [bh8Nj\E
32.appropriateness 适当性 b[Qe} `W
33.accounting estimate 会计估计 X3zpU7`Av+
34.management representations 管理层声明 T$IwrTF@?
35.going concern assumption 持续经营假设 8`B]UcL)
36.audit plan 审计计划 YIn
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37.significant audit areas 重点审计领域 Hs`j 6yuc9
38.error 错误 a d#4W0@S
39.fraud舞弊 c( 8>|^M
40.modified or additional procedures 修改或追加审计程序 :~wU/dEEiz
41.misappropriation of assets 侵占资产 G?dxLRy.do
42.transactions without substance 虚假交易 b-OniMq~
43.unusual pressures 异常压力 |kc#=b@l
44.the suspected noncompliance 涉嫌存在违法行为 iOrpr,@
45.materialiy 重要性 | k?r1dj%O
46.exceed the materiality level 超过重要性水平 6d{&1-@>
47.approach the materiality level 接近重要性水平 AI,Jy%62/
48.an acceptably low level 可接受水平 c]PG5f xf
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
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50.misstatements or omissions 错报或漏报 rE?Fp
51.aggregate 总计 c`O(||UZT
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 0^9%E61Y R
54.perform additional audit procedures 实施追加的审计程序 0K' ^g0G
55.audit risk 审计风险 )cV*cDL1j
56.detection risk 检查风险 &xLCq&j 1
57.inappropriate audit opinion 不适当的审计意见 zPc kM)
58.material misstatement 重大的错报 z,K;GZuP
59.tolerable misstatement 可容忍错报 Yaix\*II
60.the acceptable level of detection risk 可接受的检查风险
