1.audit 审计 ^e"BY(
2.attestation 鉴证 x4CrWm
3.credibility 可信赖程度 _ ;O$ot\5
4.audit of financial statements 财务报表审计 k v,'9z
5.agreed-upon procedures 执行商定程序 ^W eE%"
6.high levels of assurance 高水平保证 8do]5FE
7.compilation 编制 czi$&(N0w$
8.reliability 可靠性 _SY<(2s]B
9.relevance 相关性 $LRvPan`
10.professional skepticism 职业谨慎 I?G
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11.objectivity 客观性 MSUkCWt!
12. professional competence 专业胜任能力 \;&j;"c,W
13.Senior/CPA-in-charge 项目经理 D(Pd?iQIO
14.audit engagement letter 业务约定书 nC$f0r"z
15.recurring audit 连续审计 c_~)#F%P
16.the client 委托人 O"<D0xzF?
17.change CPA 更换注册会计师 izebQVQO*
18.the existing CPA 现任注册会计师 R56:}<Y,
19.the successor CPA 后任注册会计师 lE78Yl]
20.the preceding CPA前任注册会计师 }y(1mzb
21.issue the audit report 出具审计报告 .>zXz%p
22.expert 专家 EFW'D=&h8
23.the board of directors 董事会 G!RbM.6
24.knowledge of the entity‘ s business 了解被审计单位情况 *TfXMN?w
25.assess material misstatement risks评估重大错报风险 |g;hXr#~
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
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27.a general knowledge of —— 初步了解―――的情况 Y/2@PzA|
28.a more knowledge of—— 进一步了解的情况 b] DF7 U
29.the prior year‘s working papers 以前年度工作底稿 *NS:X7p!V
30.minutes of meeting 会议纪要 BKP XXR
31.business risks 经营风险 O]DZb+O"
32.appropriateness 适当性 M/x49qO#
33.accounting estimate 会计估计 p[4KN(PyK
34.management representations 管理层声明 R+Dx#Wn I
35.going concern assumption 持续经营假设 3V?JX5X\
36.audit plan 审计计划 iBVV5
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37.significant audit areas 重点审计领域 -M2c8P:.b
38.error 错误 !o+#T==p
39.fraud舞弊 TppR \[4]
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 c~3OK_k
42.transactions without substance 虚假交易 vR.=o*!%
43.unusual pressures 异常压力 - Ob'/d5&
44.the suspected noncompliance 涉嫌存在违法行为 x9 bfH1
45.materialiy 重要性 _<yGen-
46.exceed the materiality level 超过重要性水平 5%,J@&5G s
47.approach the materiality level 接近重要性水平 w! ,~#hbt6
48.an acceptably low level 可接受水平 u27K
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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 X`/8fag
50.misstatements or omissions 错报或漏报 }dQW-U
51.aggregate 总计 %JeT,{
52.subsequent events 期后事项 8C7$8x]mM
53.adjust the financial statements 调整财务报表 X,y0J
54.perform additional audit procedures 实施追加的审计程序 hm*1w6 =
55.audit risk 审计风险 i2j_=X-
56.detection risk 检查风险 ghq [oK
57.inappropriate audit opinion 不适当的审计意见 &\#If:
58.material misstatement 重大的错报 LG0+A}E=C
59.tolerable misstatement 可容忍错报 XZde}zUWn
60.the acceptable level of detection risk 可接受的检查风险