1.audit 审计 5&g@3j]
2.attestation 鉴证 D>r&}6<
3.credibility 可信赖程度 Z3e| UAif
4.audit of financial statements 财务报表审计 Rr$-tYy6
5.agreed-upon procedures 执行商定程序 0|q AxR-
6.high levels of assurance 高水平保证 u]wZQl#-
7.compilation 编制 k8yEdi`
8.reliability 可靠性 _%Bi: HG0
9.relevance 相关性 2>9C-VL2
10.professional skepticism 职业谨慎 )CYGQMK
11.objectivity 客观性 KM0ru
12. professional competence 专业胜任能力 ;LfXi 8)
13.Senior/CPA-in-charge 项目经理 lgAoJ[
14.audit engagement letter 业务约定书 g9pZ\$J&
15.recurring audit 连续审计 .<?GS{6
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16.the client 委托人 yF:1( 4
17.change CPA 更换注册会计师 T~?Ff|qFC
18.the existing CPA 现任注册会计师 X #dmo/L8
19.the successor CPA 后任注册会计师 M7\szv\Zc=
20.the preceding CPA前任注册会计师 dbLZc$vPj
21.issue the audit report 出具审计报告 r r %V.r;2
22.expert 专家 qbr$>xH
23.the board of directors 董事会 mUC)gA/
24.knowledge of the entity‘ s business 了解被审计单位情况 ITQA0PISL
25.assess material misstatement risks评估重大错报风险 eIF5ZPSZi
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 GKqm&/M*=
27.a general knowledge of —— 初步了解―――的情况 pad*oPH,
28.a more knowledge of—— 进一步了解的情况 gaxsv[W>^
29.the prior year‘s working papers 以前年度工作底稿 R{4^t97wH{
30.minutes of meeting 会议纪要 ,,.QfUj/&
31.business risks 经营风险 v"$L702d$\
32.appropriateness 适当性 Q} JOU
33.accounting estimate 会计估计 2W(s(-hD
34.management representations 管理层声明 3NqB
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35.going concern assumption 持续经营假设 /N+dQe
36.audit plan 审计计划 ,KZ~?3$y
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37.significant audit areas 重点审计领域 \7eUw,~Q>
38.error 错误 /<k/7TF`
39.fraud舞弊 N% B>M7-=
40.modified or additional procedures 修改或追加审计程序 g =hg%gRy"
41.misappropriation of assets 侵占资产 DK~xrU'
42.transactions without substance 虚假交易 p>N(Typ0b
43.unusual pressures 异常压力 .LZ?S"z$w
44.the suspected noncompliance 涉嫌存在违法行为 r6Dz;uz
45.materialiy 重要性 bs&43Ae
46.exceed the materiality level 超过重要性水平 h4}84}5d
47.approach the materiality level 接近重要性水平 ]cvwIc">
48.an acceptably low level 可接受水平 AN m
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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 l'1pw
50.misstatements or omissions 错报或漏报 zk+9'r`-D
51.aggregate 总计 (m}'4et~L
52.subsequent events 期后事项 ;1=1:S8
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 dQX6(Jj
55.audit risk 审计风险 0> E r=,e
56.detection risk 检查风险 bWS&Yk(
57.inappropriate audit opinion 不适当的审计意见 J{<X7uB
58.material misstatement 重大的错报 3&4(ZH=
59.tolerable misstatement 可容忍错报 qkqIV^*R
60.the acceptable level of detection risk 可接受的检查风险