1.audit 审计 1pK7EK3R
2.attestation 鉴证 qH
~usgqB7
3.credibility 可信赖程度 -zkB`~u_
4.audit of financial statements 财务报表审计 U:>O6"
5.agreed-upon procedures 执行商定程序 i <bs{Cu_S
6.high levels of assurance 高水平保证 ~AO0(Lp
7.compilation 编制 _i
8oWy1
8.reliability 可靠性 ,]d}pJ}PX`
9.relevance 相关性 uO6_lOT9n
10.professional skepticism 职业谨慎 =Yfs=+O
11.objectivity 客观性 _RmrjDk
12. professional competence 专业胜任能力 4-m%[D
|W
13.Senior/CPA-in-charge 项目经理 l^_X?L@
14.audit engagement letter 业务约定书 ZG>OT@
GA
15.recurring audit 连续审计 | @YN\g K;
16.the client 委托人 ]?r8^L yZ4
17.change CPA 更换注册会计师 I#0.72:[
18.the existing CPA 现任注册会计师 hYV{N7$U|
19.the successor CPA 后任注册会计师 W1OGN4`C
20.the preceding CPA前任注册会计师 \|(;q+n?k
21.issue the audit report 出具审计报告 4k#6)e
22.expert 专家 SXT/9FteZ
23.the board of directors 董事会 b{oNV-<&{
24.knowledge of the entity‘ s business 了解被审计单位情况 fZZ!kea[
25.assess material misstatement risks评估重大错报风险 aX|`G]PhdI
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 _)|!.r&)63
27.a general knowledge of —— 初步了解―――的情况 U +]ab
28.a more knowledge of—— 进一步了解的情况 _:gV7>S?
29.the prior year‘s working papers 以前年度工作底稿 f|`{PP`\
30.minutes of meeting 会议纪要 MMf6QxYf
31.business risks 经营风险 t@ Jo ?0s
32.appropriateness 适当性 H)p{T@
33.accounting estimate 会计估计 w+}dm^X
34.management representations 管理层声明 YZk& 'w
35.going concern assumption 持续经营假设 NE! Xt <A
36.audit plan 审计计划 'e&4#VLH^
37.significant audit areas 重点审计领域 ka'MF;!rc
38.error 错误 ;
?&;I!
39.fraud舞弊 L}9@kjW
40.modified or additional procedures 修改或追加审计程序 fSTEZH
41.misappropriation of assets 侵占资产 "mOoGy,(
42.transactions without substance 虚假交易 v!x[1[
43.unusual pressures 异常压力 V_~wWuZ-
44.the suspected noncompliance 涉嫌存在违法行为 l}wBthwCc
45.materialiy 重要性 @@5u{K
46.exceed the materiality level 超过重要性水平 Q.fBuF
47.approach the materiality level 接近重要性水平 s:_5p`w>
48.an acceptably low level 可接受水平 OT [t
EqQ
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 8RK\B%UW
50.misstatements or omissions 错报或漏报 F^\v`l,
51.aggregate 总计 KGJB.<Be
52.subsequent events 期后事项 @bPJ}C
53.adjust the financial statements 调整财务报表 ?SpI^Wn)[
54.perform additional audit procedures 实施追加的审计程序 A+p}oY '
55.audit risk 审计风险 JdAjKN
56.detection risk 检查风险 k
X-AC
5]
57.inappropriate audit opinion 不适当的审计意见 5
9X|l&/
58.material misstatement 重大的错报 2c~^|@
59.tolerable misstatement 可容忍错报 Bm?Ku7}.
60.the acceptable level of detection risk 可接受的检查风险