1.audit 审计 3 ye
2.attestation 鉴证 vaGF(hfTA
3.credibility 可信赖程度 ?*%_:fB
4.audit of financial statements 财务报表审计 bi^?SH\
5.agreed-upon procedures 执行商定程序 w7o`BR
6.high levels of assurance 高水平保证 ,T`
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7.compilation 编制 U2A
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8.reliability 可靠性 #,u|*O:
9.relevance 相关性 "X8jpg
10.professional skepticism 职业谨慎 tKeTHj;jO
11.objectivity 客观性 Pal=I)
12. professional competence 专业胜任能力 Be=rBrI>
13.Senior/CPA-in-charge 项目经理 &'x~<rx
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 RGE(#
16.the client 委托人 avL_>7q
17.change CPA 更换注册会计师 u;gO+)wqv
18.the existing CPA 现任注册会计师 \?d3Pn5`
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 eM:J_>7t
21.issue the audit report 出具审计报告 m^G(qoZ]
22.expert 专家 >
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23.the board of directors 董事会 L]|mWyzT
24.knowledge of the entity‘ s business 了解被审计单位情况 o[T+/Ej&
25.assess material misstatement risks评估重大错报风险 *Bq}.Yn
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 52dD(
27.a general knowledge of —— 初步了解―――的情况 <ZF|2
28.a more knowledge of—— 进一步了解的情况 yGf7k>K'
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 b1.*cIv}
31.business risks 经营风险
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32.appropriateness 适当性 Wc[,kc
33.accounting estimate 会计估计 sa(.Anmlj
34.management representations 管理层声明 q.VYPkEib
35.going concern assumption 持续经营假设 >w@+cUto
36.audit plan 审计计划 .mt%8
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37.significant audit areas 重点审计领域 g4$(%]
38.error 错误 Ve3z5d:^
39.fraud舞弊 AQlB_@ b
40.modified or additional procedures 修改或追加审计程序 9)ALJd,M
41.misappropriation of assets 侵占资产 ^ RA'E@"
42.transactions without substance 虚假交易 BVNW1<_:
43.unusual pressures 异常压力 rtRbr_
44.the suspected noncompliance 涉嫌存在违法行为 e
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45.materialiy 重要性 lUm(iYv;H
46.exceed the materiality level 超过重要性水平 G
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47.approach the materiality level 接近重要性水平 Ki\.w~Qs
48.an acceptably low level 可接受水平 ~ELMLwn.
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 'J|)4OG:
50.misstatements or omissions 错报或漏报 En?V\|,
51.aggregate 总计 !Qe;oMqy}
52.subsequent events 期后事项 2}r=DAe0
53.adjust the financial statements 调整财务报表 " B#|C'
54.perform additional audit procedures 实施追加的审计程序 hm`=wceK
55.audit risk 审计风险 kI^*
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56.detection risk 检查风险 a /sj W
57.inappropriate audit opinion 不适当的审计意见 CWn\KR
58.material misstatement 重大的错报 /_JR7BB^X,
59.tolerable misstatement 可容忍错报 j!L7r'AV5
60.the acceptable level of detection risk 可接受的检查风险