1.audit 审计 1ju#9i`.Wg
2.attestation 鉴证 KDi|(
3.credibility 可信赖程度 5q{h 2).)
4.audit of financial statements 财务报表审计 ,~ ?'Ef80
5.agreed-upon procedures 执行商定程序 3<|`0pt}
6.high levels of assurance 高水平保证 =9L
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7.compilation 编制 7Y=cn_
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8.reliability 可靠性 D/(L
9.relevance 相关性 va/m
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10.professional skepticism 职业谨慎 U]qav,^[
11.objectivity 客观性 C7T(+Wd!,
12. professional competence 专业胜任能力 U5Erm6U:
13.Senior/CPA-in-charge 项目经理 B;Nl~Y| \
14.audit engagement letter 业务约定书 %v5R#14[n
15.recurring audit 连续审计 '"pd
16.the client 委托人 ]!1OH
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17.change CPA 更换注册会计师 sKLX [l
18.the existing CPA 现任注册会计师 J?)Rf
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19.the successor CPA 后任注册会计师 >,C4rC+:XN
20.the preceding CPA前任注册会计师 G
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21.issue the audit report 出具审计报告 ~:;3uLs,8
22.expert 专家 lJy
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23.the board of directors 董事会 zHB_{(o7
24.knowledge of the entity‘ s business 了解被审计单位情况 Y izE5[*
25.assess material misstatement risks评估重大错报风险 Auy".br'
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 ~Y=@$!Uq
27.a general knowledge of —— 初步了解―――的情况 m!XI {F@x
28.a more knowledge of—— 进一步了解的情况 Ocg"M Gb
29.the prior year‘s working papers 以前年度工作底稿 rgIrr5
30.minutes of meeting 会议纪要 dYFzye
31.business risks 经营风险
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32.appropriateness 适当性 1,2EhfX|s
33.accounting estimate 会计估计 (%ew604X
34.management representations 管理层声明 7k{2Upg;
35.going concern assumption 持续经营假设 NX* O_/
36.audit plan 审计计划 K5 3MMH[q#
37.significant audit areas 重点审计领域 <dA8
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38.error 错误 Tm+;0
39.fraud舞弊 &0N<ofYX
40.modified or additional procedures 修改或追加审计程序 1F[L"W;r
41.misappropriation of assets 侵占资产 ~KjJ\b)R
42.transactions without substance 虚假交易 3K/Df#
43.unusual pressures 异常压力 =<f-ob8,
44.the suspected noncompliance 涉嫌存在违法行为 PL0`d`TI
45.materialiy 重要性 4z7G2
46.exceed the materiality level 超过重要性水平 :@
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47.approach the materiality level 接近重要性水平 KcGsMPJ
48.an acceptably low level 可接受水平 P=AS>N^yaL
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 W@L3+4
50.misstatements or omissions 错报或漏报 x
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51.aggregate 总计 1ZJ4*b n
52.subsequent events 期后事项 2H#N{>7
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 .;/L2Jv
55.audit risk 审计风险 /
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56.detection risk 检查风险 9pWy"h$H
57.inappropriate audit opinion 不适当的审计意见 4\X||5.c
58.material misstatement 重大的错报 )yee
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59.tolerable misstatement 可容忍错报 u
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60.the acceptable level of detection risk 可接受的检查风险