1.audit 审计 {3jV ,S
2.attestation 鉴证 !7m
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3.credibility 可信赖程度 E(0(q#n
4.audit of financial statements 财务报表审计 B\/"$"
5.agreed-upon procedures 执行商定程序 CL~21aslI
6.high levels of assurance 高水平保证 H-*"%SJ
7.compilation 编制 v,\2$q/
8.reliability 可靠性 v(HCnC
9.relevance 相关性 WWO@ULGY
10.professional skepticism 职业谨慎 ^G(/;c*=
11.objectivity 客观性 zF&>1y.$
12. professional competence 专业胜任能力 q ;@:,^
13.Senior/CPA-in-charge 项目经理 2EHeQ|#
14.audit engagement letter 业务约定书 33R_JM{
15.recurring audit 连续审计 ""j(wUp-W
16.the client 委托人 OMr &f8
17.change CPA 更换注册会计师 NwK(<dzG
18.the existing CPA 现任注册会计师 wU\3"!^h
19.the successor CPA 后任注册会计师 /1Xji0LK
20.the preceding CPA前任注册会计师 qU'O4TWZ
21.issue the audit report 出具审计报告 STC'j1U
22.expert 专家 oNgu-&
23.the board of directors 董事会 Vd8BQB,Q
24.knowledge of the entity‘ s business 了解被审计单位情况 $
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25.assess material misstatement risks评估重大错报风险 >3S^9{d
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 ;K'1dsA
27.a general knowledge of —— 初步了解―――的情况 zH0{S.3k
28.a more knowledge of—— 进一步了解的情况 Lv;R8^n
29.the prior year‘s working papers 以前年度工作底稿 .K`^n\T
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30.minutes of meeting 会议纪要 zUw9
31.business risks 经营风险 }v'jFIkhI
32.appropriateness 适当性 I|6wPV?
33.accounting estimate 会计估计 N6GvzmG#g
34.management representations 管理层声明 [*-DtbE
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35.going concern assumption 持续经营假设 7p}.r
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36.audit plan 审计计划 Wr \rruH6
37.significant audit areas 重点审计领域 eBD7 g-
38.error 错误 5"f')MKUV9
39.fraud舞弊 P=)&]Pz
40.modified or additional procedures 修改或追加审计程序 {9 >jWNx
41.misappropriation of assets 侵占资产 SX$Nef9p
42.transactions without substance 虚假交易 1|za>N6[yu
43.unusual pressures 异常压力 P1f?'i?J
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 |[k/
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46.exceed the materiality level 超过重要性水平 a@&^t( 1
47.approach the materiality level 接近重要性水平 /f!CX|U
48.an acceptably low level 可接受水平 `+~@VZ3m
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Z4\$h1tl
50.misstatements or omissions 错报或漏报 t^h{D
51.aggregate 总计 qTA@0fL
52.subsequent events 期后事项 :*wnO;eN
53.adjust the financial statements 调整财务报表 JW!SrM xF
54.perform additional audit procedures 实施追加的审计程序 *QzoBpO<
55.audit risk 审计风险 c
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56.detection risk 检查风险 `>@n6>f
57.inappropriate audit opinion 不适当的审计意见 Y4PB&pZ$O2
58.material misstatement 重大的错报 Lb
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59.tolerable misstatement 可容忍错报 ^O
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60.the acceptable level of detection risk 可接受的检查风险