1.audit 审计 pq&c]8H
2.attestation 鉴证 r#}Sy\
3.credibility 可信赖程度 z*[Z:
4.audit of financial statements 财务报表审计 5
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5.agreed-upon procedures 执行商定程序 <C{5(=X{
6.high levels of assurance 高水平保证 d?P
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7.compilation 编制 vxt^rBA
8.reliability 可靠性 nz',Zm},
9.relevance 相关性 :ZIcWIV-
10.professional skepticism 职业谨慎 FTenXJ/c
11.objectivity 客观性 O
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12. professional competence 专业胜任能力 an2Tc*=~l(
13.Senior/CPA-in-charge 项目经理 J@TM>R
14.audit engagement letter 业务约定书 N.`]D)57
15.recurring audit 连续审计 W%W.
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16.the client 委托人 G9[-|[j^N
17.change CPA 更换注册会计师 D/Wuan?yPN
18.the existing CPA 现任注册会计师 +J4t0x
19.the successor CPA 后任注册会计师 ]O\W<'+V
20.the preceding CPA前任注册会计师 .2P?1HpK
21.issue the audit report 出具审计报告 Vwqfn4sx?i
22.expert 专家 !T{g& f
23.the board of directors 董事会 HW G~m:km
24.knowledge of the entity‘ s business 了解被审计单位情况 I{PN6bn{>
25.assess material misstatement risks评估重大错报风险 .-ABo]hf
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 M Sj0D2H
27.a general knowledge of —— 初步了解―――的情况 {EUH#':
28.a more knowledge of—— 进一步了解的情况 :qp"Ao{M
29.the prior year‘s working papers 以前年度工作底稿 #50)D wD
30.minutes of meeting 会议纪要 Chup %F
31.business risks 经营风险 .'1j5Y-l`N
32.appropriateness 适当性 QBy*y $
33.accounting estimate 会计估计 <X
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34.management representations 管理层声明 >cNXB7]E>
35.going concern assumption 持续经营假设 a=FRJQ8S
36.audit plan 审计计划 h<.[U
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37.significant audit areas 重点审计领域 gNd
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38.error 错误 dL`
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39.fraud舞弊 J4g;~#_19
40.modified or additional procedures 修改或追加审计程序 dmy-}.pqN
41.misappropriation of assets 侵占资产 TH!8G,(w
42.transactions without substance 虚假交易 /<$"c"UQ
43.unusual pressures 异常压力 >nDnb4 'C
44.the suspected noncompliance 涉嫌存在违法行为 uLM_KZ
45.materialiy 重要性 sriz
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46.exceed the materiality level 超过重要性水平 n4 @a`lN5g
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 R6XMBYK^
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 V2,WP
50.misstatements or omissions 错报或漏报 '[8b0\
51.aggregate 总计 `yZZP
52.subsequent events 期后事项 E3skC%}
53.adjust the financial statements 调整财务报表 ha=z<Q
54.perform additional audit procedures 实施追加的审计程序 Zg&\K~OC
55.audit risk 审计风险 ELF`uWGE
56.detection risk 检查风险 Bed jw =B
57.inappropriate audit opinion 不适当的审计意见 h.;CL#s
58.material misstatement 重大的错报 &'
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59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险