1.audit 审计 |/ 8!PKm
2.attestation 鉴证 lfd-!(tXD
3.credibility 可信赖程度 c05-1
4.audit of financial statements 财务报表审计 i|,}y`C#
5.agreed-upon procedures 执行商定程序 U7g,@/Qx
6.high levels of assurance 高水平保证 j"pyK@v2B
7.compilation 编制 O8v9tGZoh
8.reliability 可靠性 <"3${'$k`
9.relevance 相关性 ,!,M'<?"
10.professional skepticism 职业谨慎 BG.8 q4[
11.objectivity 客观性 )a'`
12. professional competence 专业胜任能力 ^5?|Dj
13.Senior/CPA-in-charge 项目经理 r|
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14.audit engagement letter 业务约定书 pXBh^
15.recurring audit 连续审计 U H+#Nel+!
16.the client 委托人 }.WO=IZ
17.change CPA 更换注册会计师 X
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18.the existing CPA 现任注册会计师 /F|VYl^_
19.the successor CPA 后任注册会计师 {]0T
20.the preceding CPA前任注册会计师 \UM&|yk:
21.issue the audit report 出具审计报告 m#O; 1/P
22.expert 专家 (n2_H
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23.the board of directors 董事会 vpdPW %B
24.knowledge of the entity‘ s business 了解被审计单位情况 #D?w,<_8,
25.assess material misstatement risks评估重大错报风险 B Nb_i H
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 |f1^&97=+
27.a general knowledge of —— 初步了解―――的情况 c(b`eUOO
28.a more knowledge of—— 进一步了解的情况 9jx>&MnWs
29.the prior year‘s working papers 以前年度工作底稿 GiK,+M"d
30.minutes of meeting 会议纪要 '^7UcgugB
31.business risks 经营风险 X_bB6A6
32.appropriateness 适当性 %1{O
33.accounting estimate 会计估计 s[/d}S@ >
34.management representations 管理层声明 +!nf?5;
35.going concern assumption 持续经营假设 iyUn
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36.audit plan 审计计划 e} 7!A
37.significant audit areas 重点审计领域 eAjR(\f>
38.error 错误 U#PgkP[4
39.fraud舞弊 :=!6w
40.modified or additional procedures 修改或追加审计程序 'gD./|Z0
41.misappropriation of assets 侵占资产 ,VUOsNN4\
42.transactions without substance 虚假交易 jeA2yjAC
43.unusual pressures 异常压力 pX!T; Re;
44.the suspected noncompliance 涉嫌存在违法行为 BNr%Q:Q
45.materialiy 重要性 P%Q'w
46.exceed the materiality level 超过重要性水平 k.)YFKi
47.approach the materiality level 接近重要性水平 x5;D'Y t"|
48.an acceptably low level 可接受水平 K$:btWSm
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 4 CiRh
51.aggregate 总计 Rp:I&f$Hk/
52.subsequent events 期后事项 Al *yx_j
53.adjust the financial statements 调整财务报表 ?
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54.perform additional audit procedures 实施追加的审计程序 ;<+Z}d/g9
55.audit risk 审计风险 a~JZc<ze
56.detection risk 检查风险 83# <Yxk~
57.inappropriate audit opinion 不适当的审计意见 At[SkG}b
58.material misstatement 重大的错报 J_|%8N{[x
59.tolerable misstatement 可容忍错报 e8xNZG;
60.the acceptable level of detection risk 可接受的检查风险