1.audit 审计 q,%lG$0v
2.attestation 鉴证 cqSo%a2
3.credibility 可信赖程度 (l_/ HQ32
4.audit of financial statements 财务报表审计 vP.^j7wB
5.agreed-upon procedures 执行商定程序 A(84cmq!q
6.high levels of assurance 高水平保证 =Y]'wb
7.compilation 编制 kwAL]kI
8.reliability 可靠性 M7PGs-l
9.relevance 相关性 0vjlSHS;`.
10.professional skepticism 职业谨慎 lq_(
au.
11.objectivity 客观性 0YA
12. professional competence 专业胜任能力 hVe39BBtO
13.Senior/CPA-in-charge 项目经理 E},^,65
14.audit engagement letter 业务约定书 ;QS(`SK l
15.recurring audit 连续审计 $sS;#r0
16.the client 委托人 gCjW !t
17.change CPA 更换注册会计师 !+H)N
18.the existing CPA 现任注册会计师 BTAt9Z8qK
19.the successor CPA 后任注册会计师 cME|Lg(J$
20.the preceding CPA前任注册会计师 @lhjO>@#I
21.issue the audit report 出具审计报告 ?qJt4Om
22.expert 专家 G5!J9@Yi
23.the board of directors 董事会 Pu0 <Clh
24.knowledge of the entity‘ s business 了解被审计单位情况 9%&
=n
25.assess material misstatement risks评估重大错报风险 (ptk!u6
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 /BQB7vL
27.a general knowledge of —— 初步了解―――的情况 rUxjm\
28.a more knowledge of—— 进一步了解的情况 IZSJ+KO
29.the prior year‘s working papers 以前年度工作底稿 Y=$PsDh!
30.minutes of meeting 会议纪要 /3KPK4!m
31.business risks 经营风险 oksAQnQe
32.appropriateness 适当性 S-2@:E
33.accounting estimate 会计估计 I ]HP
34.management representations 管理层声明 u5O`|I@R
35.going concern assumption 持续经营假设 UpFm3gKF
36.audit plan 审计计划 kdW$>Jqb
37.significant audit areas 重点审计领域 oU)Hco "_k
38.error 错误 LM2S%._cj;
39.fraud舞弊 Q^ }I
b[
40.modified or additional procedures 修改或追加审计程序 u.rFZu?E\
41.misappropriation of assets 侵占资产 ~m6b6Aj@6
42.transactions without substance 虚假交易 e$l*s/"0t
43.unusual pressures 异常压力 `3?5Z/,y
44.the suspected noncompliance 涉嫌存在违法行为 8~j1
45.materialiy 重要性 %/}46z9\
46.exceed the materiality level 超过重要性水平 >`=9So_J
47.approach the materiality level 接近重要性水平 4r tNvf5`
48.an acceptably low level 可接受水平 _L%
=Q ulu
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 wmDO^}>ZP
50.misstatements or omissions 错报或漏报 ]WvV*FL9D3
51.aggregate 总计 ?8-ho0f0
52.subsequent events 期后事项 ,JqCxb9
53.adjust the financial statements 调整财务报表 c1sVdM}|
54.perform additional audit procedures 实施追加的审计程序 i TLX=.M
55.audit risk 审计风险 PdqyNn=
56.detection risk 检查风险 |7)oX
57.inappropriate audit opinion 不适当的审计意见 *b,4qMr
58.material misstatement 重大的错报 9,cMb)=0
59.tolerable misstatement 可容忍错报 sIzy/W0iV
60.the acceptable level of detection risk 可接受的检查风险