1.audit 审计 BuwY3F\-O
2.attestation 鉴证 /E>e"tvss
3.credibility 可信赖程度 F5Va+z,jg
4.audit of financial statements 财务报表审计 *](iS
5.agreed-upon procedures 执行商定程序 ix$bRdl
6.high levels of assurance 高水平保证 Y0>y8U
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7.compilation 编制 ;bG>ZqJCVA
8.reliability 可靠性 {8OCXus3m
9.relevance 相关性 Lv%x81]K
10.professional skepticism 职业谨慎 7 3m1
11.objectivity 客观性 ,s(,S
12. professional competence 专业胜任能力 4Up/p&1@
13.Senior/CPA-in-charge 项目经理 MJvp6n
14.audit engagement letter 业务约定书 &NWEqBz*2
15.recurring audit 连续审计 nK,w]{<wG!
16.the client 委托人 9gFUaDLo
17.change CPA 更换注册会计师 =}*0-\QG
18.the existing CPA 现任注册会计师 :r[`.`
19.the successor CPA 后任注册会计师 rKn~qVls
20.the preceding CPA前任注册会计师 '%D7C=;^
21.issue the audit report 出具审计报告 ]!
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22.expert 专家 Y7aqO5
23.the board of directors 董事会 TN.rrop`#g
24.knowledge of the entity‘ s business 了解被审计单位情况 ! z**y}<T
25.assess material misstatement risks评估重大错报风险 Z7#+pPt!
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况 :0ep(<|;
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 ;I*o@x_
30.minutes of meeting 会议纪要 T|p"0b A
31.business risks 经营风险 liZxBs
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32.appropriateness 适当性 q@&6#B
33.accounting estimate 会计估计 xmX 4qtAL
34.management representations 管理层声明 /mMV{[
35.going concern assumption 持续经营假设 Q@niNDaW2
36.audit plan 审计计划 y^k$Us
37.significant audit areas 重点审计领域 K
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38.error 错误 +%&yJ4-
39.fraud舞弊 yr
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40.modified or additional procedures 修改或追加审计程序 Si7*& dw=
41.misappropriation of assets 侵占资产 yuVs
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42.transactions without substance 虚假交易 0erNc'
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43.unusual pressures 异常压力 g\U-VZ6;p
44.the suspected noncompliance 涉嫌存在违法行为 JVJMgim)0
45.materialiy 重要性 y2v^-q3
46.exceed the materiality level 超过重要性水平 VQs5"K"
47.approach the materiality level 接近重要性水平 nNm`Hfi
48.an acceptably low level 可接受水平 ),)lzN%!
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 O8o3O
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50.misstatements or omissions 错报或漏报 SKtr tm
51.aggregate 总计 !<oe=)Iz|
52.subsequent events 期后事项 mR~&)QBP.
53.adjust the financial statements 调整财务报表 CAe!7HiR
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 FlQGgVN
56.detection risk 检查风险 H.;Q+A,8^
57.inappropriate audit opinion 不适当的审计意见 pw#-_
58.material misstatement 重大的错报 ==B6qX8T
59.tolerable misstatement 可容忍错报 *R"/ |Ka
60.the acceptable level of detection risk 可接受的检查风险