1.audit 审计 f['I4 /o
2.attestation 鉴证 e
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3.credibility 可信赖程度 p#c41_?'e
4.audit of financial statements 财务报表审计 mBIksts5h
5.agreed-upon procedures 执行商定程序 '(iPI
6.high levels of assurance 高水平保证 ,'C*?mms
7.compilation 编制 9@qkj
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8.reliability 可靠性 dLqBu~*
9.relevance 相关性 <
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10.professional skepticism 职业谨慎 @nqM#
11.objectivity 客观性 2KO`+
12. professional competence 专业胜任能力 0x*1I1(c
13.Senior/CPA-in-charge 项目经理 ebEI%8p g
14.audit engagement letter 业务约定书 ;Q3[} ]su
15.recurring audit 连续审计 o5/BE`VD5c
16.the client 委托人
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17.change CPA 更换注册会计师 uPho|hDp
18.the existing CPA 现任注册会计师 y?cN
19.the successor CPA 后任注册会计师 ftmPdha%+
20.the preceding CPA前任注册会计师 &qY]W=9uK
21.issue the audit report 出具审计报告 DhxS@/
22.expert 专家 [qY yr
23.the board of directors 董事会 ZxOo&YR3
24.knowledge of the entity‘ s business 了解被审计单位情况 ?9?A)?O<j~
25.assess material misstatement risks评估重大错报风险 ~jJ.E_i
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 V ~jp
27.a general knowledge of —— 初步了解―――的情况 eSIG+{;&
28.a more knowledge of—— 进一步了解的情况 ?(zCv9Pg
29.the prior year‘s working papers 以前年度工作底稿 ElTB{C>u
30.minutes of meeting 会议纪要 m{$+
31.business risks 经营风险 PcbhylKd
32.appropriateness 适当性 ).HA#!SE
33.accounting estimate 会计估计 IAbQgBvUD
34.management representations 管理层声明 kE6/d,
35.going concern assumption 持续经营假设 erv94acq
36.audit plan 审计计划 Slo^tqbG
37.significant audit areas 重点审计领域 @gqZiFM)
38.error 错误 k)z>9z%D
39.fraud舞弊 rYV]<[?~7
40.modified or additional procedures 修改或追加审计程序 yQ^, >eh
41.misappropriation of assets 侵占资产 7f3,c
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42.transactions without substance 虚假交易 AJ}m2EH
43.unusual pressures 异常压力 ~u!V_su]GY
44.the suspected noncompliance 涉嫌存在违法行为 2\&3x}@
45.materialiy 重要性 [&P@0Fn
46.exceed the materiality level 超过重要性水平 ^6{op3R_
47.approach the materiality level 接近重要性水平 }; 7I
48.an acceptably low level 可接受水平 jLn#%Ia}
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 Y6Y"fb%K
50.misstatements or omissions 错报或漏报 mVS^HQ:
51.aggregate 总计 C}uzzG6s
52.subsequent events 期后事项 P9:5kiP H
53.adjust the financial statements 调整财务报表 =mX26l`B
54.perform additional audit procedures 实施追加的审计程序 %hmRh~/&
55.audit risk 审计风险 fp(zd;BSQ
56.detection risk 检查风险 2::YR?
57.inappropriate audit opinion 不适当的审计意见 I
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58.material misstatement 重大的错报 QoUdTIIL
59.tolerable misstatement 可容忍错报 }M(xN6E
60.the acceptable level of detection risk 可接受的检查风险