1.audit 审计 |3 ;u"&(P
2.attestation 鉴证 "\4]X"3<+
3.credibility 可信赖程度 m dC`W&r
4.audit of financial statements 财务报表审计 `'*F1F
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 kNRyOUy
7.compilation 编制 Vu_&~z7h
8.reliability 可靠性 ;&If9O1
9.relevance 相关性 ('T4Db
10.professional skepticism 职业谨慎 tp#Z@5=
11.objectivity 客观性 ,wEM
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12. professional competence 专业胜任能力 `E{;85bDH
13.Senior/CPA-in-charge 项目经理 ==nYe{2
14.audit engagement letter 业务约定书 9!5b2!JL
15.recurring audit 连续审计 TP~(
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16.the client 委托人 XI]OA7Zis
17.change CPA 更换注册会计师 v>rqOI
18.the existing CPA 现任注册会计师 TG4\%S$w
19.the successor CPA 后任注册会计师 r4 9UJE
20.the preceding CPA前任注册会计师 \P*PjG?R
21.issue the audit report 出具审计报告 P\,F1N_?r
22.expert 专家 ]#vWKNv:;
23.the board of directors 董事会 \nC5 ,Rz
24.knowledge of the entity‘ s business 了解被审计单位情况 [&1iF1)4
25.assess material misstatement risks评估重大错报风险 B"7$!C o
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 /
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27.a general knowledge of —— 初步了解―――的情况 ^Yf3"D?&
28.a more knowledge of—— 进一步了解的情况 o,g6JTh
29.the prior year‘s working papers 以前年度工作底稿 '&RZ3@}+
30.minutes of meeting 会议纪要 C]yvK}
31.business risks 经营风险 2~#ZO?jE6
32.appropriateness 适当性 Z~duJsH
33.accounting estimate 会计估计 :|?~B%-p[
34.management representations 管理层声明 X
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35.going concern assumption 持续经营假设 ,@}W@GGP)
36.audit plan 审计计划 <dq,y>
37.significant audit areas 重点审计领域 WA<H
38.error 错误 yonJd
39.fraud舞弊 CbnR<W-j
40.modified or additional procedures 修改或追加审计程序 DfAiL(
41.misappropriation of assets 侵占资产 hCU)W1q#
42.transactions without substance 虚假交易 gcX5Q^
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43.unusual pressures 异常压力 :X3rd|;kc
44.the suspected noncompliance 涉嫌存在违法行为 A28ZSL
45.materialiy 重要性 $.ymby
46.exceed the materiality level 超过重要性水平 (jp1; #P!
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 M/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 V->.|[J
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 38"8,k
52.subsequent events 期后事项 Q'FX:[@x-S
53.adjust the financial statements 调整财务报表 [37f#p
54.perform additional audit procedures 实施追加的审计程序 VFe-#"0ZO
55.audit risk 审计风险 Xulh.:N}
56.detection risk 检查风险 Gh>"s #+
57.inappropriate audit opinion 不适当的审计意见 {.s ]\C
58.material misstatement 重大的错报 ~J8cS
59.tolerable misstatement 可容忍错报 bl(BA}<
60.the acceptable level of detection risk 可接受的检查风险