1.audit 审计 N);w~)MYh
2.attestation 鉴证 AQg|lKv
3.credibility 可信赖程度 `;E/\eG"
4.audit of financial statements 财务报表审计 >w@+cUto
5.agreed-upon procedures 执行商定程序 YR9fw
6.high levels of assurance 高水平保证 g4$(%]
7.compilation 编制 Ve3z5d:^
8.reliability 可靠性 AQlB_@ b
9.relevance 相关性 C/Khp +
10.professional skepticism 职业谨慎 ^ RA'E@"
11.objectivity 客观性 BVNW1<_:
12. professional competence 专业胜任能力 rtRbr_
13.Senior/CPA-in-charge 项目经理 jdP)y]c
14.audit engagement letter 业务约定书 "y,YC M`
15.recurring audit 连续审计 qk1j mr
16.the client 委托人 T)rE#"_]{
17.change CPA 更换注册会计师 $/++afim
18.the existing CPA 现任注册会计师 *h!fqT%9
19.the successor CPA 后任注册会计师 [|DKBJ
20.the preceding CPA前任注册会计师 \ ;npdFy
21.issue the audit report 出具审计报告 xzm]v9k&
22.expert 专家 hMDd*<%l
23.the board of directors 董事会 ej`%}e%2
24.knowledge of the entity‘ s business 了解被审计单位情况 rp||#v0l!w
25.assess material misstatement risks评估重大错报风险 ?m
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 :"\,iH
27.a general knowledge of —— 初步了解―――的情况 d,V#5l-6
28.a more knowledge of—— 进一步了解的情况 //q(v,D%Q
29.the prior year‘s working papers 以前年度工作底稿 G@[8P?M=Z
30.minutes of meeting 会议纪要 Y$ys4X
31.business risks 经营风险 O?JJE8~']
32.appropriateness 适当性 [1VA`:?W
33.accounting estimate 会计估计 &
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34.management representations 管理层声明 pk/#RUfT+
35.going concern assumption 持续经营假设 9=%zd z2_S
36.audit plan 审计计划 G<;~nAo?f0
37.significant audit areas 重点审计领域 J:L+q}A
38.error 错误 1i y$ n
39.fraud舞弊 ;]>kp^C#
40.modified or additional procedures 修改或追加审计程序 oJz2-PmX
41.misappropriation of assets 侵占资产 bbK};u
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 7
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44.the suspected noncompliance 涉嫌存在违法行为 ^Xk!wJ
45.materialiy 重要性 ~~tTr$
46.exceed the materiality level 超过重要性水平 .Pc>1#z&[
47.approach the materiality level 接近重要性水平 Dcl$?
48.an acceptably low level 可接受水平 =ejj@c
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 #DTKz]i?
50.misstatements or omissions 错报或漏报 ;b$P*dSG}
51.aggregate 总计 ,ks2&e
52.subsequent events 期后事项 |*&l?S
53.adjust the financial statements 调整财务报表 ]gk1q{Ql<
54.perform additional audit procedures 实施追加的审计程序 w,LtQhQ
55.audit risk 审计风险 :Ha/^cC/3
56.detection risk 检查风险 'cW^ S7
57.inappropriate audit opinion 不适当的审计意见 liKlc]oM
58.material misstatement 重大的错报 (vs<Fo|]
59.tolerable misstatement 可容忍错报 ^SdF\uk{?6
60.the acceptable level of detection risk 可接受的检查风险