1.audit 审计 Kzx`
E>,z'
2.attestation 鉴证 I~GHx5Dk
3.credibility 可信赖程度 ]D&U}n
4.audit of financial statements 财务报表审计 <naxpflom0
5.agreed-upon procedures 执行商定程序 [<|$If99\
6.high levels of assurance 高水平保证 /|8rVYSs
7.compilation 编制 6p9 {z42
8.reliability 可靠性 F/PH=Dk
9.relevance 相关性 9;Q|"
T
10.professional skepticism 职业谨慎 ~/qBOeU3
11.objectivity 客观性 `mH]QjAO
12. professional competence 专业胜任能力 @\r
2%M-
13.Senior/CPA-in-charge 项目经理 :='I>Gn
14.audit engagement letter 业务约定书 dT0>\9ZNr
15.recurring audit 连续审计 p, T
4BO
16.the client 委托人 G8zbb
17.change CPA 更换注册会计师 ~s
yWORiXm
18.the existing CPA 现任注册会计师 Vr@tSc&
19.the successor CPA 后任注册会计师 Qz89=#W
20.the preceding CPA前任注册会计师 9}_'
21.issue the audit report 出具审计报告 3Vbt(K
22.expert 专家 ,^7]F"5
23.the board of directors 董事会 5 B t~tt
24.knowledge of the entity‘ s business 了解被审计单位情况 jgiS/oW
25.assess material misstatement risks评估重大错报风险 Cmp5or6d
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 JZK93R
27.a general knowledge of —— 初步了解―――的情况 ;b(ww{&
28.a more knowledge of—— 进一步了解的情况 &=f?:UZ%
29.the prior year‘s working papers 以前年度工作底稿 -u7NBtgUh
30.minutes of meeting 会议纪要 Yw
yMCd
31.business risks 经营风险 (xE |T f
32.appropriateness 适当性 l<p<\,nV$
33.accounting estimate 会计估计 MsZx 0]
34.management representations 管理层声明 `8r$b/6
35.going concern assumption 持续经营假设 NG`Y{QT6N
36.audit plan 审计计划 +MD
84YR
37.significant audit areas 重点审计领域 FQ>kTm`d
38.error 错误 /+*N.D'`t,
39.fraud舞弊 R58NTPm
40.modified or additional procedures 修改或追加审计程序 {\vVzy,t7
41.misappropriation of assets 侵占资产 x4/{XRQ
42.transactions without substance 虚假交易 f5p/cUzX
43.unusual pressures 异常压力 ExQ\qp3
44.the suspected noncompliance 涉嫌存在违法行为 +h
Ks
45.materialiy 重要性 /M'd$k"0z
46.exceed the materiality level 超过重要性水平 _Hd|y
47.approach the materiality level 接近重要性水平 SME9hS$4
48.an acceptably low level 可接受水平 5F!Qn\{u{
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 *?*~<R
50.misstatements or omissions 错报或漏报 in5e *
51.aggregate 总计 xjSzQ|k-
52.subsequent events 期后事项 &CcW(-
53.adjust the financial statements 调整财务报表 [V>s]c<4`o
54.perform additional audit procedures 实施追加的审计程序 &2U%/JqY
55.audit risk 审计风险 SQhVdYU1'
56.detection risk 检查风险 g?xD*3<
57.inappropriate audit opinion 不适当的审计意见 0w:
3/WO
58.material misstatement 重大的错报 V2|By,.
59.tolerable misstatement 可容忍错报 3HBh
3p5
60.the acceptable level of detection risk 可接受的检查风险