1.audit 审计 L?~-<k
2.attestation 鉴证 Ow7}&\;^-
3.credibility 可信赖程度 wU =@,K
4.audit of financial statements 财务报表审计 q9mYhT/Im
5.agreed-upon procedures 执行商定程序 XkJzt
6.high levels of assurance 高水平保证 \/
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7.compilation 编制 1XvB,DhJ
8.reliability 可靠性 ? W`?F
9.relevance 相关性 2(Ez
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10.professional skepticism 职业谨慎 @vcvte
11.objectivity 客观性 3[E)/~-
12. professional competence 专业胜任能力 <D!\"C
13.Senior/CPA-in-charge 项目经理 b6E,u*)"
14.audit engagement letter 业务约定书 %}%vey
15.recurring audit 连续审计 ;}=[( eqA
16.the client 委托人 2n`OcXCh/
17.change CPA 更换注册会计师 j)[
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18.the existing CPA 现任注册会计师 "0
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19.the successor CPA 后任注册会计师 ND|!U#wMNV
20.the preceding CPA前任注册会计师 >kJEa8
21.issue the audit report 出具审计报告 qp@:Zqz8
22.expert 专家 L8zY?v(bG
23.the board of directors 董事会 pdQ6/vh
24.knowledge of the entity‘ s business 了解被审计单位情况 ixFuqPij
25.assess material misstatement risks评估重大错报风险 zXH CP.Rmg
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 *0aU(E#
27.a general knowledge of —— 初步了解―――的情况 zFtRsa5+
28.a more knowledge of—— 进一步了解的情况 MxXu&.|_
29.the prior year‘s working papers 以前年度工作底稿 aykNH>#Po
30.minutes of meeting 会议纪要 N>$Nw<wV
31.business risks 经营风险 b1A8 -![
32.appropriateness 适当性 ^KsiTVY
33.accounting estimate 会计估计 B3V=;zn3
34.management representations 管理层声明 C$1}c[
35.going concern assumption 持续经营假设 UEvRK?mm=
36.audit plan 审计计划 7TC=$y ,
37.significant audit areas 重点审计领域 O)tZ`X;
38.error 错误 ~Z'3(n*9
39.fraud舞弊 liUrw7,
40.modified or additional procedures 修改或追加审计程序 z$d/Vz,a
41.misappropriation of assets 侵占资产 Z ?{;|Z5
42.transactions without substance 虚假交易 yn[^!GuJ_
43.unusual pressures 异常压力 K]
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44.the suspected noncompliance 涉嫌存在违法行为 [ Yzh(a8
45.materialiy 重要性 '14
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46.exceed the materiality level 超过重要性水平 4oF8F)ASj
47.approach the materiality level 接近重要性水平 }cL9`a9j
48.an acceptably low level 可接受水平 5$e|
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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 d2x|PpmH
50.misstatements or omissions 错报或漏报 ,\|W,N}~
51.aggregate 总计 s9wcZO
52.subsequent events 期后事项 )bqfj>%#c
53.adjust the financial statements 调整财务报表 L.[ H
54.perform additional audit procedures 实施追加的审计程序 f@R j;R~Jp
55.audit risk 审计风险 Q`Q%;%t
56.detection risk 检查风险 rmW,#
57.inappropriate audit opinion 不适当的审计意见 xsx
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58.material misstatement 重大的错报 Xw=>L#Q
59.tolerable misstatement 可容忍错报 wnL\.%Y^
60.the acceptable level of detection risk 可接受的检查风险