1.audit 审计 ?k|H3;\
2.attestation 鉴证 Q\,o :ZU_
3.credibility 可信赖程度 -}6xoF?
4.audit of financial statements 财务报表审计 g@Qgxsyk>
5.agreed-upon procedures 执行商定程序 0W()lQ
6.high levels of assurance 高水平保证 tpTAeQ*:d
7.compilation 编制 w7n373y%
8.reliability 可靠性 'vaLUy9 ]
9.relevance 相关性 }Lw>I94e
10.professional skepticism 职业谨慎 !'*cs
g
11.objectivity 客观性 vuFBET,
12. professional competence 专业胜任能力 awUx=%ERtA
13.Senior/CPA-in-charge 项目经理 A?T<", bO
14.audit engagement letter 业务约定书 \ S)2
15.recurring audit 连续审计 lM[XS4/TRa
16.the client 委托人 y{a$y}7#X
17.change CPA 更换注册会计师 1uk 0d`JL
18.the existing CPA 现任注册会计师 tD Cw-
19.the successor CPA 后任注册会计师 d@3}U6,
20.the preceding CPA前任注册会计师 EK$Kee}~
21.issue the audit report 出具审计报告 =?(~ aV
22.expert 专家 eV cANP
23.the board of directors 董事会 <x),
,a=X
24.knowledge of the entity‘ s business 了解被审计单位情况 on7I
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25.assess material misstatement risks评估重大错报风险 xlR2 |4|8
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 P0-Fc@&Y
27.a general knowledge of —— 初步了解―――的情况 ^v
@4 |E$
28.a more knowledge of—— 进一步了解的情况 %&\ jOq~
29.the prior year‘s working papers 以前年度工作底稿 _ZAch zV
30.minutes of meeting 会议纪要 ] k8
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31.business risks 经营风险 `j9$T:`
32.appropriateness 适当性 N=)z
33.accounting estimate 会计估计 xyE1Gw`V
34.management representations 管理层声明 z>[tF5
35.going concern assumption 持续经营假设 m%8q Zzqk
36.audit plan 审计计划 oiX"Lz{
37.significant audit areas 重点审计领域 x4# T G
38.error 错误 Jj^G
WZRu
39.fraud舞弊 j` /&r*zNq
40.modified or additional procedures 修改或追加审计程序 -gz0md|Y
41.misappropriation of assets 侵占资产 =[<m[. )
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42.transactions without substance 虚假交易 RP`2)/sMT
43.unusual pressures 异常压力 OW( &s,|6x
44.the suspected noncompliance 涉嫌存在违法行为 ~/tKMS6T
45.materialiy 重要性 "XLe3n
46.exceed the materiality level 超过重要性水平 J%]D%2vnk`
47.approach the materiality level 接近重要性水平 #DkD!dW(l
48.an acceptably low level 可接受水平 ^SfS~G Q
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 9><
mp]E4
50.misstatements or omissions 错报或漏报 -6Mm#sX
51.aggregate 总计 VRW] a
52.subsequent events 期后事项 ~H }en6Rc
53.adjust the financial statements 调整财务报表 2~;&g?T6
54.perform additional audit procedures 实施追加的审计程序 \BI/G
55.audit risk 审计风险 L {ymI) Y^
56.detection risk 检查风险 efuK
57.inappropriate audit opinion 不适当的审计意见 jec :i-,
58.material misstatement 重大的错报 '7im
59.tolerable misstatement 可容忍错报 W:QwHZ2O
60.the acceptable level of detection risk 可接受的检查风险
