1.audit 审计 o0b\
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2.attestation 鉴证 \B/( H)Cd*
3.credibility 可信赖程度 >/@Q7V99{
4.audit of financial statements 财务报表审计 ao2o!-?!t
5.agreed-upon procedures 执行商定程序 436SIh
6.high levels of assurance 高水平保证 }gX
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7.compilation 编制 O,J,Q|`H&
8.reliability 可靠性 T%}x%9VO7
9.relevance 相关性 ,<OS:]
10.professional skepticism 职业谨慎 J[K>)@I/
11.objectivity 客观性 T~}g{q,tR
12. professional competence 专业胜任能力 \vj xCkg{
13.Senior/CPA-in-charge 项目经理 /~<Przw
14.audit engagement letter 业务约定书 <_bGV
15.recurring audit 连续审计 mn{R>
16.the client 委托人 ,0>_(5
17.change CPA 更换注册会计师 NH1|_2
18.the existing CPA 现任注册会计师 W`wT0kP?*]
19.the successor CPA 后任注册会计师 [vdC $9z,
20.the preceding CPA前任注册会计师 ROfke.N\'
21.issue the audit report 出具审计报告 )OGO
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22.expert 专家 ;]/cCi
23.the board of directors 董事会 yAel4b/}
24.knowledge of the entity‘ s business 了解被审计单位情况 8Waic&lX~
25.assess material misstatement risks评估重大错报风险 e=u}J%|
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Rg~[X5
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 zq#gf
29.the prior year‘s working papers 以前年度工作底稿 <("P5@cExU
30.minutes of meeting 会议纪要 +w@/$datI
31.business risks 经营风险 mA
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32.appropriateness 适当性 a9nXh6
33.accounting estimate 会计估计 IifH=%2Y
34.management representations 管理层声明 KiNluGNt
35.going concern assumption 持续经营假设 zjx'nK{eI
36.audit plan 审计计划 k1FG$1.
37.significant audit areas 重点审计领域 P(zquKm
38.error 错误 LA837%)
39.fraud舞弊 gBd~:ZUa
40.modified or additional procedures 修改或追加审计程序 X^0jS
41.misappropriation of assets 侵占资产 E|B1h!!\c
42.transactions without substance 虚假交易 lCK:5$
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43.unusual pressures 异常压力 )#cGePA
44.the suspected noncompliance 涉嫌存在违法行为 sWLH"'Z
45.materialiy 重要性 n ZS*"O#L
46.exceed the materiality level 超过重要性水平 y {Mh ?H
47.approach the materiality level 接近重要性水平 b@[5xv\J
48.an acceptably low level 可接受水平 RveMz$Yy
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 @ j4~`~8
50.misstatements or omissions 错报或漏报 GwlAEh P
51.aggregate 总计 ;|K(6)
52.subsequent events 期后事项 :3*0o3C/
53.adjust the financial statements 调整财务报表 SRk-3 :
54.perform additional audit procedures 实施追加的审计程序 kI$X~s$r
55.audit risk 审计风险 |<7nf7 5c}
56.detection risk 检查风险 ( e(<4-&
57.inappropriate audit opinion 不适当的审计意见 &$NVEmW-J
58.material misstatement 重大的错报 en gh3TZC
59.tolerable misstatement 可容忍错报 RFm9dHI27
60.the acceptable level of detection risk 可接受的检查风险