1.audit 审计 U,[vfSDGr
2.attestation 鉴证 @]Iku 6d-
3.credibility 可信赖程度 9d#-;qV
4.audit of financial statements 财务报表审计 '2uQ
5.agreed-upon procedures 执行商定程序 IA$:r@QNx8
6.high levels of assurance 高水平保证 f/*Xw {s#
7.compilation 编制 vs7Hg)F
8.reliability 可靠性 BGLJ>zkq
9.relevance 相关性 KNQX\-=
10.professional skepticism 职业谨慎 %$`pD
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11.objectivity 客观性 yGZb
12. professional competence 专业胜任能力 y*vs}G'W
13.Senior/CPA-in-charge 项目经理 EXS
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14.audit engagement letter 业务约定书 Wl;F]_|*(
15.recurring audit 连续审计 'r(}7>~fC
16.the client 委托人 f
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17.change CPA 更换注册会计师 k~`pV/6
18.the existing CPA 现任注册会计师 G9N6iKP!
19.the successor CPA 后任注册会计师 .N5}JUj
20.the preceding CPA前任注册会计师 L
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21.issue the audit report 出具审计报告 DN;g2R`f
22.expert 专家 [,8@oM#
23.the board of directors 董事会 xs.>+(@|;
24.knowledge of the entity‘ s business 了解被审计单位情况 f lVQG@
25.assess material misstatement risks评估重大错报风险 n0>#?ek12
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 A%k@75V@
27.a general knowledge of —— 初步了解―――的情况 DNLqipUw
28.a more knowledge of—— 进一步了解的情况 +a"MSPC4w
29.the prior year‘s working papers 以前年度工作底稿 A=I]1r
30.minutes of meeting 会议纪要 5^ARC^v
31.business risks 经营风险 `rbTB3?
32.appropriateness 适当性 7xMvf<1P
33.accounting estimate 会计估计 ;R@zf1UYA
34.management representations 管理层声明 (6^v`SZ
35.going concern assumption 持续经营假设 *q=pv8&*s
36.audit plan 审计计划 rt_%_f>qd
37.significant audit areas 重点审计领域 #[qmhU{s
38.error 错误 DJS0;!#
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39.fraud舞弊 A'c0zWV2
40.modified or additional procedures 修改或追加审计程序 CDK0 $W n
41.misappropriation of assets 侵占资产 %qV=PC
42.transactions without substance 虚假交易 r0+lH:G*q
43.unusual pressures 异常压力 Uk`ym
44.the suspected noncompliance 涉嫌存在违法行为 !)?n n3
45.materialiy 重要性 =!GUQLS{
46.exceed the materiality level 超过重要性水平 mHM38T9C%
47.approach the materiality level 接近重要性水平 4;<?ec(dc
48.an acceptably low level 可接受水平 (]w_}E]N
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 iyB02\d
50.misstatements or omissions 错报或漏报 *l)_&p
51.aggregate 总计 d/v{I
52.subsequent events 期后事项 ;ug&v
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53.adjust the financial statements 调整财务报表 A0m
54.perform additional audit procedures 实施追加的审计程序 -Ds}kdxw
55.audit risk 审计风险 [ %cW ?@
56.detection risk 检查风险 )M<"YI)g
57.inappropriate audit opinion 不适当的审计意见 47|Lk]+O
58.material misstatement 重大的错报 @i'RIL}
59.tolerable misstatement 可容忍错报 8`v+yHjG
60.the acceptable level of detection risk 可接受的检查风险