1.audit 审计 NtNCt;_R7
2.attestation 鉴证 :Q ?p^OC
3.credibility 可信赖程度 VE))`?
4.audit of financial statements 财务报表审计 bFVY&
5.agreed-upon procedures 执行商定程序 PkcvUJV
6.high levels of assurance 高水平保证 .UYhj8
7.compilation 编制 e)$a ;6
8.reliability 可靠性 0[p"8+x
9.relevance 相关性 VV"w{#XKw
10.professional skepticism 职业谨慎 :A+}fBIN
11.objectivity 客观性 Kf#
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12. professional competence 专业胜任能力 gI00@p:m
13.Senior/CPA-in-charge 项目经理 +z<GycIc?K
14.audit engagement letter 业务约定书 F_@?'#m
15.recurring audit 连续审计 5DJ!:QY!
16.the client 委托人 \|C*b<
17.change CPA 更换注册会计师 CYYo+5x
18.the existing CPA 现任注册会计师 )JhB!P(
19.the successor CPA 后任注册会计师 :xk+`` T
20.the preceding CPA前任注册会计师 [e o=
21.issue the audit report 出具审计报告 (5e4>p&+
22.expert 专家 :OV6R,
23.the board of directors 董事会 ]IH1_?HgP7
24.knowledge of the entity‘ s business 了解被审计单位情况 n7.85p@ua
25.assess material misstatement risks评估重大错报风险 [U:
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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 5p ,HkV
27.a general knowledge of —— 初步了解―――的情况 cNMD
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28.a more knowledge of—— 进一步了解的情况 nF]zd%h
29.the prior year‘s working papers 以前年度工作底稿 EFv^uve
30.minutes of meeting 会议纪要 tBVtIOm9
31.business risks 经营风险 !Y 9V1oVf"
32.appropriateness 适当性 N]-skz<v
33.accounting estimate 会计估计 \f7R^;`_<R
34.management representations 管理层声明 LTuT"}dT[
35.going concern assumption 持续经营假设 QZJnb%
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36.audit plan 审计计划 eQ*zi9na
37.significant audit areas 重点审计领域 GK[Hs1/
38.error 错误 5> !N)pA
39.fraud舞弊 :i|Bz6Ht4
40.modified or additional procedures 修改或追加审计程序 n<1*cL:8B
41.misappropriation of assets 侵占资产 rONz*ly|i
42.transactions without substance 虚假交易 _w2%!+'
43.unusual pressures 异常压力 o5:md :\
44.the suspected noncompliance 涉嫌存在违法行为 _na/&J6
45.materialiy 重要性 YMVmpcz
46.exceed the materiality level 超过重要性水平 3R)|DGql=1
47.approach the materiality level 接近重要性水平 Y$9x!kV
48.an acceptably low level 可接受水平
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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 dptfIBYc+
50.misstatements or omissions 错报或漏报 5}a.<
51.aggregate 总计 /x<uv_"
52.subsequent events 期后事项 m'M5O@?
53.adjust the financial statements 调整财务报表 7=s0Pm
54.perform additional audit procedures 实施追加的审计程序 "{kE#`c6<n
55.audit risk 审计风险 o#WECs>
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 NKTy!zWh
58.material misstatement 重大的错报 +S'm<}"1
59.tolerable misstatement 可容忍错报 eZD"!AT
60.the acceptable level of detection risk 可接受的检查风险