1.audit 审计 WwH+E]^e+
2.attestation 鉴证
JO=[YoTr
3.credibility 可信赖程度 D jk C
4.audit of financial statements 财务报表审计 dY?`f<*
5.agreed-upon procedures 执行商定程序 %75xr9yOP
6.high levels of assurance 高水平保证 i
wz
7.compilation 编制 Sxdsv9w
8.reliability 可靠性 DRqZ,[!+
9.relevance 相关性 b" xmqWa
10.professional skepticism 职业谨慎 8}H1_y-g[
11.objectivity 客观性 [7(-T?_
12. professional competence 专业胜任能力 .=m,hu~
13.Senior/CPA-in-charge 项目经理 /bj
<Ft\
14.audit engagement letter 业务约定书 L
%ip>
15.recurring audit 连续审计 *
tCS
16.the client 委托人 y;mj^/SxK
17.change CPA 更换注册会计师 DeR='7n
18.the existing CPA 现任注册会计师 Hf'G8vW
19.the successor CPA 后任注册会计师 N#lDW~e'
20.the preceding CPA前任注册会计师 &g2 Eptx#
21.issue the audit report 出具审计报告 +("7ZK?
22.expert 专家 p a}*E
23.the board of directors 董事会 ~~
/xRs
24.knowledge of the entity‘ s business 了解被审计单位情况 syU9O&<
25.assess material misstatement risks评估重大错报风险 vvUSeG\n#j
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 = ?h~n0M
27.a general knowledge of —— 初步了解―――的情况 E?(xb B
28.a more knowledge of—— 进一步了解的情况 ThPE
0V
29.the prior year‘s working papers 以前年度工作底稿
m<L;
30.minutes of meeting 会议纪要 R52I=
a5,*
31.business risks 经营风险 $$:ZX
32.appropriateness 适当性 ;8!Z5H
33.accounting estimate 会计估计 1c JF/"v
34.management representations 管理层声明 l5l>d62
35.going concern assumption 持续经营假设 8|E'>+ D_-
36.audit plan 审计计划 .jy]8S8[|%
37.significant audit areas 重点审计领域 7~#:>OjW
38.error 错误 ?"?6,;F(4
39.fraud舞弊 "[}O"LTQ
40.modified or additional procedures 修改或追加审计程序 .]aF
1}AI
41.misappropriation of assets 侵占资产 /1?R?N2>0
42.transactions without substance 虚假交易 cyxuK*x<
43.unusual pressures 异常压力 0%!rx{f#\
44.the suspected noncompliance 涉嫌存在违法行为 -v6M<
45.materialiy 重要性 L[5=h
46.exceed the materiality level 超过重要性水平 Y(.OF
Q
47.approach the materiality level 接近重要性水平 7ugZE93!
48.an acceptably low level 可接受水平 7d92Pe
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 CK,
6ytB
50.misstatements or omissions 错报或漏报 >
iE!m
51.aggregate 总计 `jS T
52.subsequent events 期后事项 FKe, qTqa
53.adjust the financial statements 调整财务报表 5N
J4
54.perform additional audit procedures 实施追加的审计程序 1-RIN}CSd
55.audit risk 审计风险 p4p@^@<>X
56.detection risk 检查风险 @
49nJi
57.inappropriate audit opinion 不适当的审计意见 s,a}?W
58.material misstatement 重大的错报 i-yy/y-N
59.tolerable misstatement 可容忍错报 s+:=I
e
60.the acceptable level of detection risk 可接受的检查风险