1.audit 审计 kL"Y>@H
2.attestation 鉴证 L[tq@[(IJ
3.credibility 可信赖程度 up2wkc8
4.audit of financial statements 财务报表审计 !+(H(,gI
5.agreed-upon procedures 执行商定程序 g\pLQH
6.high levels of assurance 高水平保证 5%"sv+iO
7.compilation 编制 BBa!le9P
8.reliability 可靠性 R%"'k<`#
9.relevance 相关性 Bo0f`EC I
10.professional skepticism 职业谨慎 %7
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11.objectivity 客观性 OlM3G^1e1
12. professional competence 专业胜任能力 \?vn0;R4
13.Senior/CPA-in-charge 项目经理 f@0Km^a Uc
14.audit engagement letter 业务约定书 5=Il2
15.recurring audit 连续审计 nw0Tg= P
16.the client 委托人 O@a7MzJ
17.change CPA 更换注册会计师 f1|&umJ$
18.the existing CPA 现任注册会计师 Mp06A.j[
19.the successor CPA 后任注册会计师 H^+Znmo
20.the preceding CPA前任注册会计师 |eqp3@Y1E
21.issue the audit report 出具审计报告 P98g2ak
22.expert 专家 as"@E>a
23.the board of directors 董事会 5%w08
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 9yp'-RKjw
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 *2
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27.a general knowledge of —— 初步了解―――的情况 /%TL{k&m$
28.a more knowledge of—— 进一步了解的情况 hfpis==
29.the prior year‘s working papers 以前年度工作底稿 8|tnhA]~
30.minutes of meeting 会议纪要 ))I[@D1b
31.business risks 经营风险 aX?
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32.appropriateness 适当性 \"b'Z2g
33.accounting estimate 会计估计 lQpl8>
34.management representations 管理层声明 AE=E"l1]
35.going concern assumption 持续经营假设 ?@ 7Reh\
36.audit plan 审计计划 w,LB
37.significant audit areas 重点审计领域
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38.error 错误 EAoq2_(`a
39.fraud舞弊 ;
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40.modified or additional procedures 修改或追加审计程序 j-wKm_M#jX
41.misappropriation of assets 侵占资产 r |2{(+
42.transactions without substance 虚假交易 EPU3Jban
43.unusual pressures 异常压力 _% i!LyG
44.the suspected noncompliance 涉嫌存在违法行为 G,6 i!M
45.materialiy 重要性 Wm/0Pi
46.exceed the materiality level 超过重要性水平 3g5D[>J'
47.approach the materiality level 接近重要性水平 av~kF
48.an acceptably low level 可接受水平 ~R~eQ=8
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 '?T<o
50.misstatements or omissions 错报或漏报 lqvP
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51.aggregate 总计 0B"_St}3D
52.subsequent events 期后事项 uCc5)
53.adjust the financial statements 调整财务报表 oo|Nu+
54.perform additional audit procedures 实施追加的审计程序 5:%`&B\
55.audit risk 审计风险 XV1XzG# C
56.detection risk 检查风险 'ql<R0g
57.inappropriate audit opinion 不适当的审计意见 cyB2=,
58.material misstatement 重大的错报 9]:F!d/
59.tolerable misstatement 可容忍错报 zN/nKj: Q
60.the acceptable level of detection risk 可接受的检查风险