1.audit 审计 bZlKy `Z
2.attestation 鉴证 3,y z Rb
3.credibility 可信赖程度 g@| 2z
4.audit of financial statements 财务报表审计 &j?+%Y1n@
5.agreed-upon procedures 执行商定程序 1" S~#
6.high levels of assurance 高水平保证 V/Q/Ujgg
7.compilation 编制 ^ ^T
xx
8.reliability 可靠性 fJD+GvV$x
9.relevance 相关性 7-VP)|L#G
10.professional skepticism 职业谨慎 }!QVcu"+t/
11.objectivity 客观性 cq "#[y$r
12. professional competence 专业胜任能力 U2
8frRa
13.Senior/CPA-in-charge 项目经理 uJSzz:\
14.audit engagement letter 业务约定书 zGtv(gwk
15.recurring audit 连续审计 ~v6]6+
16.the client 委托人 p+
#]Jr
17.change CPA 更换注册会计师 >V
ph_98|
18.the existing CPA 现任注册会计师 @kW RI* m
19.the successor CPA 后任注册会计师 Q" G;L
20.the preceding CPA前任注册会计师 ows 3%
21.issue the audit report 出具审计报告
;[B-!F>
22.expert 专家 j1O_Az|3
23.the board of directors 董事会 W|(U} PrC
24.knowledge of the entity‘ s business 了解被审计单位情况 S
b.%B^O
25.assess material misstatement risks评估重大错报风险 s< {) X$
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 k!py*no y
27.a general knowledge of —— 初步了解―――的情况 Eg(.L,dj
28.a more knowledge of—— 进一步了解的情况 VQ8Q=!]
29.the prior year‘s working papers 以前年度工作底稿 yY_#fJj
30.minutes of meeting 会议纪要 h9kwyhd"
31.business risks 经营风险 nLY(%):(P
32.appropriateness 适当性 |ITh2m
33.accounting estimate 会计估计 |f3 :9(p
34.management representations 管理层声明 :B~m^5
35.going concern assumption 持续经营假设 oVQbc \P3
36.audit plan 审计计划 -"6Z@8=
37.significant audit areas 重点审计领域 #z =$ *\u
38.error 错误 n;LjKE
39.fraud舞弊 GL,( N|
40.modified or additional procedures 修改或追加审计程序 b6! 7 j
41.misappropriation of assets 侵占资产 0M!Goqa A
42.transactions without substance 虚假交易 6z2%/P-'
43.unusual pressures 异常压力 &3 * #h
44.the suspected noncompliance 涉嫌存在违法行为 -5Oy k,
45.materialiy 重要性 CU@}{}Yl
46.exceed the materiality level 超过重要性水平 <72q^w
47.approach the materiality level 接近重要性水平 k D}vK+
48.an acceptably low level 可接受水平 Y)2#\ F
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 [ d`m)MW-
50.misstatements or omissions 错报或漏报 d:{}0hmxI
51.aggregate 总计 JPM~tp?;<
52.subsequent events 期后事项 dP?QPky{9
53.adjust the financial statements 调整财务报表 1 s.>_
54.perform additional audit procedures 实施追加的审计程序 $|t={s34
55.audit risk 审计风险 Nx"|10gC
56.detection risk 检查风险 |t~ *!0>3
57.inappropriate audit opinion 不适当的审计意见 x/0loW?q^
58.material misstatement 重大的错报 ~l}\K10L*
59.tolerable misstatement 可容忍错报 ! ~tf0aY
60.the acceptable level of detection risk 可接受的检查风险
