1.audit 审计 E#Smi507p
2.attestation 鉴证 &C`t(e
3.credibility 可信赖程度 -;Y*;xe
4.audit of financial statements 财务报表审计 WIa4!\Ky!
5.agreed-upon procedures 执行商定程序 ^Z$
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6.high levels of assurance 高水平保证 )k.;.7dXe
7.compilation 编制 nX7{09
8.reliability 可靠性 ^%VMp>s
9.relevance 相关性 Uw8 O"}U8
10.professional skepticism 职业谨慎 g0:mm,t\
11.objectivity 客观性 jn&[=Y-
12. professional competence 专业胜任能力 Rs$k3
13.Senior/CPA-in-charge 项目经理 y9cW&rDH
14.audit engagement letter 业务约定书 )}0(7z
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15.recurring audit 连续审计 2,{m>fF
16.the client 委托人 _{_ybXG|
17.change CPA 更换注册会计师 uosFpa
18.the existing CPA 现任注册会计师 jSsbL
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19.the successor CPA 后任注册会计师 l&R~I6^E
20.the preceding CPA前任注册会计师 _?x*F?5=
21.issue the audit report 出具审计报告 f R$E*Jd
22.expert 专家 7q&Ru|T33
23.the board of directors 董事会 qL/4mM0
24.knowledge of the entity‘ s business 了解被审计单位情况 KB0HM
25.assess material misstatement risks评估重大错报风险 :aS8%m
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 O(2)A>}
27.a general knowledge of —— 初步了解―――的情况 &^=6W3RD
28.a more knowledge of—— 进一步了解的情况 P:eY>~m<;
29.the prior year‘s working papers 以前年度工作底稿 j7IX"O%f\
30.minutes of meeting 会议纪要 sgW*0o
31.business risks 经营风险 <7NY.zvwk]
32.appropriateness 适当性 d9^ uEz(
33.accounting estimate 会计估计 B[%FZm $`M
34.management representations 管理层声明 9D#"Ey
35.going concern assumption 持续经营假设 ]
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36.audit plan 审计计划 W3Oj6R
37.significant audit areas 重点审计领域 pTT7#b(t
38.error 错误 b_ +dNoB
39.fraud舞弊 vq-Tq>
40.modified or additional procedures 修改或追加审计程序 tgCEz%
41.misappropriation of assets 侵占资产 ~>2@55wElp
42.transactions without substance 虚假交易 q+<X*yC
43.unusual pressures 异常压力 |75>8;
44.the suspected noncompliance 涉嫌存在违法行为 %C^U?m`
45.materialiy 重要性 d:cs8f4>
46.exceed the materiality level 超过重要性水平 TUuw
47.approach the materiality level 接近重要性水平 $$ma1.t"
48.an acceptably low level 可接受水平 r`Y
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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 biLx-F c
50.misstatements or omissions 错报或漏报 `a2%U/U
51.aggregate 总计 z UN&L7D
52.subsequent events 期后事项 \Ld/'Z;w
53.adjust the financial statements 调整财务报表 1AiqB Rs
54.perform additional audit procedures 实施追加的审计程序 cy T,tN
55.audit risk 审计风险 \X1?,gV_
56.detection risk 检查风险 0%$E^`
57.inappropriate audit opinion 不适当的审计意见 hfw$820y[
58.material misstatement 重大的错报 yE1M+x./
59.tolerable misstatement 可容忍错报 >={?H?C
60.the acceptable level of detection risk 可接受的检查风险