1.audit 审计 }xy[&-dh
2.attestation 鉴证 ohB@ij C!
3.credibility 可信赖程度 sMWNzt
4.audit of financial statements 财务报表审计 ~jOk?^6
5.agreed-upon procedures 执行商定程序 c0:`+>p2
6.high levels of assurance 高水平保证 k iY1
7.compilation 编制 &B ^LaRg
8.reliability 可靠性 oei2$uu
9.relevance 相关性 ,A
!0:+
10.professional skepticism 职业谨慎 fU
S1`
11.objectivity 客观性 69{q*qCW
12. professional competence 专业胜任能力 Fpy-?U
13.Senior/CPA-in-charge 项目经理 WQYw@M~4Q!
14.audit engagement letter 业务约定书 agPTY{;
15.recurring audit 连续审计 -f8iq[F5
16.the client 委托人 *#CUZJN\
17.change CPA 更换注册会计师 ,CQg6-[
18.the existing CPA 现任注册会计师 rTtxmw0
19.the successor CPA 后任注册会计师 QetyuhS~
20.the preceding CPA前任注册会计师 GUqBnRA8j
21.issue the audit report 出具审计报告 xE
qr3(
22.expert 专家 0 5o
1
23.the board of directors 董事会 </jTWc'}
24.knowledge of the entity‘ s business 了解被审计单位情况 IpI|G!Y,
25.assess material misstatement risks评估重大错报风险 ]*vv=@"`e
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 O3
["5
27.a general knowledge of —— 初步了解―――的情况 GC^>oF
28.a more knowledge of—— 进一步了解的情况 jB%aHUF;
29.the prior year‘s working papers 以前年度工作底稿 o",J{
30.minutes of meeting 会议纪要 v,A8Mk2s#
31.business risks 经营风险 #Q61c
32.appropriateness 适当性 JWvL
33.accounting estimate 会计估计 OS$^>1f"
34.management representations 管理层声明 |#`qP^E
35.going concern assumption 持续经营假设 ppK`7J>Z
36.audit plan 审计计划 oD&axNk
37.significant audit areas 重点审计领域 FkY <I]F
38.error 错误 O
p,_d^
39.fraud舞弊 e4(E!;Z!QF
40.modified or additional procedures 修改或追加审计程序
jLv8K
41.misappropriation of assets 侵占资产 )TzQ8YpO}
42.transactions without substance 虚假交易 4
oZm0
43.unusual pressures 异常压力 ($r-&
]y
44.the suspected noncompliance 涉嫌存在违法行为 qv.s-@l8
45.materialiy 重要性 Ni-@El99
46.exceed the materiality level 超过重要性水平 BXB ZX@jVk
47.approach the materiality level 接近重要性水平 `0Bk@B[>
48.an acceptably low level 可接受水平 yJ?S7+b
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 ?I332,,q
50.misstatements or omissions 错报或漏报 x /E<@?*:
51.aggregate 总计 k?;B1D8-n
52.subsequent events 期后事项 $ucA.9pJ
53.adjust the financial statements 调整财务报表 `(o:;<&3
54.perform additional audit procedures 实施追加的审计程序 %,Lv},%Y
55.audit risk 审计风险 nb_$g@ 03
56.detection risk 检查风险 B'8/`0^n5
57.inappropriate audit opinion 不适当的审计意见 }*s`R;B|,
58.material misstatement 重大的错报 ~"nF$DB
59.tolerable misstatement 可容忍错报 'j(F=9)
60.the acceptable level of detection risk 可接受的检查风险