1.audit 审计 d*(aue=
2.attestation 鉴证 e8
m,q~%#/
3.credibility 可信赖程度 P3M$&::D-
4.audit of financial statements 财务报表审计 !Ok(mgV$/
5.agreed-upon procedures 执行商定程序 nm'l}/Ug
6.high levels of assurance 高水平保证 k+<945kC
7.compilation 编制 Hbm 4oYN
8.reliability 可靠性 bJ^
JK
9.relevance 相关性 )>volP
10.professional skepticism 职业谨慎 U|^xr~q!f-
11.objectivity 客观性 jHLs
5%
12. professional competence 专业胜任能力 ua\t5M5
13.Senior/CPA-in-charge 项目经理 d
,<ni"
14.audit engagement letter 业务约定书 =ily=j"hK
15.recurring audit 连续审计 D6 B-#u!M
16.the client 委托人 gI+8J.AG=
17.change CPA 更换注册会计师 4S_ -9&z
18.the existing CPA 现任注册会计师 8tY>%A~^z
19.the successor CPA 后任注册会计师 Jt~Ivn,
20.the preceding CPA前任注册会计师 \Mf>X\}
21.issue the audit report 出具审计报告 #&
3,T1i`
22.expert 专家 @[GV0*yz$
23.the board of directors 董事会 uuzV,q
24.knowledge of the entity‘ s business 了解被审计单位情况 y^.66BH
25.assess material misstatement risks评估重大错报风险 %#6@PQ[R.
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 )6|L]'dsZ
27.a general knowledge of —— 初步了解―――的情况 pYr"3BwG
28.a more knowledge of—— 进一步了解的情况 .)Tj}Im2p
29.the prior year‘s working papers 以前年度工作底稿
_Q V=3UWP
30.minutes of meeting 会议纪要 9&mSF0q
31.business risks 经营风险 VPLf(
32.appropriateness 适当性 1? >P3C
33.accounting estimate 会计估计 R@e'=z[%1
34.management representations 管理层声明 AGBV7Kk
35.going concern assumption 持续经营假设 )G[byBa
36.audit plan 审计计划 Na\ZV|;*tu
37.significant audit areas 重点审计领域 e`*}?N4d
38.error 错误
#]#9Xq
39.fraud舞弊 `e[S Zj\
40.modified or additional procedures 修改或追加审计程序 2u{~35
41.misappropriation of assets 侵占资产 (?FH`<
42.transactions without substance 虚假交易 JsEJ6!1
43.unusual pressures 异常压力 Vl^(K_`(
44.the suspected noncompliance 涉嫌存在违法行为 Psb !Z(
45.materialiy 重要性 ggso9ZlLu+
46.exceed the materiality level 超过重要性水平 EF/d7
47.approach the materiality level 接近重要性水平 &@=Jm
/5
48.an acceptably low level 可接受水平 SZ` 7t=I2
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 W.wPy@yi
50.misstatements or omissions 错报或漏报 5_yQI D%Sq
51.aggregate 总计 dFg>uo
52.subsequent events 期后事项 `oRyw6Sko
53.adjust the financial statements 调整财务报表 W4$o\yA]
54.perform additional audit procedures 实施追加的审计程序 8%rD/b6`
55.audit risk 审计风险 _]:b@gXUw
56.detection risk 检查风险 8|&,JdT
57.inappropriate audit opinion 不适当的审计意见 (;NJ<x
58.material misstatement 重大的错报 bM W|:rn
59.tolerable misstatement 可容忍错报 ]8G 'R-8}
60.the acceptable level of detection risk 可接受的检查风险