1.audit 审计 L^xh5{
2.attestation 鉴证 0rCQz3gh1
3.credibility 可信赖程度 >Q[3t79^
4.audit of financial statements 财务报表审计 .njk^,N
5.agreed-upon procedures 执行商定程序 jAak,[~;
6.high levels of assurance 高水平保证 NY"+Qw@$
7.compilation 编制 *1g3,NMA
8.reliability 可靠性 ]\
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9.relevance 相关性 A&D<}y/%
10.professional skepticism 职业谨慎 KuZZKh
11.objectivity 客观性 DAf0bh"
12. professional competence 专业胜任能力 #&K? N
13.Senior/CPA-in-charge 项目经理 {wvBs87
14.audit engagement letter 业务约定书 usR+ZQaA
15.recurring audit 连续审计 tX~*.W:
16.the client 委托人 _t?#
17.change CPA 更换注册会计师 <ZjT4><
18.the existing CPA 现任注册会计师 n.OsmCR N;
19.the successor CPA 后任注册会计师 qijQRxS
20.the preceding CPA前任注册会计师 '9@AhiNV
21.issue the audit report 出具审计报告 \HQw$E/
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22.expert 专家 u{LtyDnik
23.the board of directors 董事会 rr]-$]Q
24.knowledge of the entity‘ s business 了解被审计单位情况 PC3?eS}
25.assess material misstatement risks评估重大错报风险 rVZl v3
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 N^4CA@'{
27.a general knowledge of —— 初步了解―――的情况 O'h f8w
28.a more knowledge of—— 进一步了解的情况 xq&r|el
29.the prior year‘s working papers 以前年度工作底稿 [,sm]/Xlc
30.minutes of meeting 会议纪要 k|`Qk!tr
31.business risks 经营风险 2hsRYh
32.appropriateness 适当性 QzS=oiL
33.accounting estimate 会计估计 m,V"S(A
34.management representations 管理层声明 ~Z' /b|x<3
35.going concern assumption 持续经营假设 %>Mcme>(W
36.audit plan 审计计划 m\G45%m
37.significant audit areas 重点审计领域 &[P(}??Y\
38.error 错误 yb!/DaCd
39.fraud舞弊 I(>j"H)cAF
40.modified or additional procedures 修改或追加审计程序 ca<OG;R^
41.misappropriation of assets 侵占资产 SvQ!n4 $
42.transactions without substance 虚假交易 rqz48~\lJ
43.unusual pressures 异常压力 ^~^=$fz
44.the suspected noncompliance 涉嫌存在违法行为 $},_O8R
45.materialiy 重要性 HT7I
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46.exceed the materiality level 超过重要性水平 l'7'G$v
47.approach the materiality level 接近重要性水平 r6vI6|1
48.an acceptably low level 可接受水平 mcTC'. 9
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 Mh]4K"cs
50.misstatements or omissions 错报或漏报 m=rMx]k
51.aggregate 总计 iLQ;`/j
52.subsequent events 期后事项 ;$3epP
53.adjust the financial statements 调整财务报表 VUC_|=?dL
54.perform additional audit procedures 实施追加的审计程序 QL:Qzr[
55.audit risk 审计风险 %LBf'
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56.detection risk 检查风险 T%4yPmY
57.inappropriate audit opinion 不适当的审计意见 o_a' <7\#i
58.material misstatement 重大的错报 kgd
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59.tolerable misstatement 可容忍错报 3hcWR'|
60.the acceptable level of detection risk 可接受的检查风险