1.audit 审计 ?3kfhR
2.attestation 鉴证 +,9I3Dq
3.credibility 可信赖程度 BbA>1#i5]
4.audit of financial statements 财务报表审计 "2)<'4q5)
5.agreed-upon procedures 执行商定程序 )?joF)
6.high levels of assurance 高水平保证 YQ
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7.compilation 编制 Vc$x?=
8.reliability 可靠性 %Y
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9.relevance 相关性 6*gMG3
10.professional skepticism 职业谨慎 [#$ -kd
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11.objectivity 客观性 ;FQAL@"Yj
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 9kuL1tcY
14.audit engagement letter 业务约定书 IrjKI.PR
15.recurring audit 连续审计 ?ah-x""Y
16.the client 委托人 q-eC=!#}
17.change CPA 更换注册会计师 LpeQx\
18.the existing CPA 现任注册会计师 1Z6<W~,1OM
19.the successor CPA 后任注册会计师 |8c3%jve
20.the preceding CPA前任注册会计师 )\l}i%L:
21.issue the audit report 出具审计报告 DbP!wU lqR
22.expert 专家 HvN!_}[
23.the board of directors 董事会 Bjq1za
24.knowledge of the entity‘ s business 了解被审计单位情况 ZOK2BCoW
25.assess material misstatement risks评估重大错报风险 9e^[5D=L
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 f%` =>l
27.a general knowledge of —— 初步了解―――的情况 3_~V(a
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 ]C3{ _?=
30.minutes of meeting 会议纪要 1T!b#x4
31.business risks 经营风险 #Z)e]4{!l
32.appropriateness 适当性 $Lv,e\]
33.accounting estimate 会计估计 ^](sCE7
34.management representations 管理层声明 =21$U
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35.going concern assumption 持续经营假设 9Iq [@v
36.audit plan 审计计划 #Gx%PQ`
37.significant audit areas 重点审计领域 6!bVPIyYO
38.error 错误 VUxuX5B3M
39.fraud舞弊 rE;*MqYt&
40.modified or additional procedures 修改或追加审计程序 " JFx
41.misappropriation of assets 侵占资产 No>XRG+
42.transactions without substance 虚假交易 #wK { G)J
43.unusual pressures 异常压力 vm"LPwSk>
44.the suspected noncompliance 涉嫌存在违法行为 %%)"W
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45.materialiy 重要性 H
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46.exceed the materiality level 超过重要性水平 Fm_^7|
47.approach the materiality level 接近重要性水平 0f&B;?)
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48.an acceptably low level 可接受水平 So{/V%
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 i#Io;
50.misstatements or omissions 错报或漏报 d&4ve Lu
51.aggregate 总计 Qn(2UO!pD
52.subsequent events 期后事项 bGOOC?[UX
53.adjust the financial statements 调整财务报表 ,Md8A`7x~
54.perform additional audit procedures 实施追加的审计程序 SE.r 'J0
55.audit risk 审计风险 :JH#*5%gQ:
56.detection risk 检查风险 .T
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57.inappropriate audit opinion 不适当的审计意见 r@ujE,D=k
58.material misstatement 重大的错报 njtz,qt_;G
59.tolerable misstatement 可容忍错报 a\>+!Vq
60.the acceptable level of detection risk 可接受的检查风险