1.audit 审计 Ws%@SK
2.attestation 鉴证 d:C|laZHn
3.credibility 可信赖程度 O@*^2
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4.audit of financial statements 财务报表审计 RCM;k;@8V
5.agreed-upon procedures 执行商定程序 xQLVFgd
6.high levels of assurance 高水平保证 g=*'kj7c3
7.compilation 编制 i\~@2
8.reliability 可靠性 >&pB&'A a
9.relevance 相关性 &QHZ]2%U
10.professional skepticism 职业谨慎 g{|F<2rd[m
11.objectivity 客观性 *AK{GfP_
12. professional competence 专业胜任能力 8t)5b.PS
13.Senior/CPA-in-charge 项目经理 Hw"LoVh
14.audit engagement letter 业务约定书 }7?n\I+n"
15.recurring audit 连续审计 =PU!hZj"L
16.the client 委托人 yW3!V-iA
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 JZ=ahSi
19.the successor CPA 后任注册会计师 kAc8[Hn
20.the preceding CPA前任注册会计师 "[A]tklP
21.issue the audit report 出具审计报告 `"@Pr,L
22.expert 专家 1eod;^AP9
23.the board of directors 董事会 p
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24.knowledge of the entity‘ s business 了解被审计单位情况 ckDWY<@v
25.assess material misstatement risks评估重大错报风险 ZC7ZlL_
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 .J=<E
27.a general knowledge of —— 初步了解―――的情况 M N-j$-y}
28.a more knowledge of—— 进一步了解的情况 K=Q<G:+&V
29.the prior year‘s working papers 以前年度工作底稿 O4`am:@
30.minutes of meeting 会议纪要 h"#[{$(
31.business risks 经营风险 >)`yG'[
32.appropriateness 适当性 Hs9; &C
33.accounting estimate 会计估计 su2|x
34.management representations 管理层声明 eMT}"u8$A
35.going concern assumption 持续经营假设 {>EM=ZZfg
36.audit plan 审计计划 Y\7WCaSgi
37.significant audit areas 重点审计领域 dZ6\2ok+
38.error 错误 Y8i'=Po%,
39.fraud舞弊 KOv?p@d
40.modified or additional procedures 修改或追加审计程序 <GdQ""X
41.misappropriation of assets 侵占资产 _;zIH5 H
42.transactions without substance 虚假交易 M\m6|P
43.unusual pressures 异常压力 $3yzB9\a"
44.the suspected noncompliance 涉嫌存在违法行为 &];:uYmMU
45.materialiy 重要性 %"yy8~|
46.exceed the materiality level 超过重要性水平 |$^a"Yd`9
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 KU;d[Z@g
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 6'S q|@VOi
50.misstatements or omissions 错报或漏报 "pA24Ze
51.aggregate 总计 Zqi;by%
52.subsequent events 期后事项 wC&+nS1
53.adjust the financial statements 调整财务报表 }c]u'a!4
54.perform additional audit procedures 实施追加的审计程序 z5tOsU
55.audit risk 审计风险 V;N'?Gu
56.detection risk 检查风险 (Zi,~Wqm$
57.inappropriate audit opinion 不适当的审计意见 "|,;~k1
58.material misstatement 重大的错报 [}*xxy
59.tolerable misstatement 可容忍错报 v)c[-:"z
60.the acceptable level of detection risk 可接受的检查风险