1.audit 审计 ~[[a7$_4
2.attestation 鉴证 xOkf9k_
3.credibility 可信赖程度 ] $%{nj<
4.audit of financial statements 财务报表审计 \O^=
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5.agreed-upon procedures 执行商定程序 o77H
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6.high levels of assurance 高水平保证 |5O%@
7.compilation 编制 &AoWT:Ea
8.reliability 可靠性 ncWASw`
9.relevance 相关性 {!=IGFe
10.professional skepticism 职业谨慎 V-jo2+Y5=
11.objectivity 客观性 @]OI(B
12. professional competence 专业胜任能力 (V
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13.Senior/CPA-in-charge 项目经理 E P<U:F
14.audit engagement letter 业务约定书 _/KW5
15.recurring audit 连续审计 (US8Sc
16.the client 委托人 ZI5UQH/
17.change CPA 更换注册会计师 +wQGC
18.the existing CPA 现任注册会计师 [7$<sN<'
19.the successor CPA 后任注册会计师 & ??)gMM[
20.the preceding CPA前任注册会计师 GA;E (a
21.issue the audit report 出具审计报告 IQH;`+
22.expert 专家 9%)'QDVGLf
23.the board of directors 董事会 F`Pu$>8C
24.knowledge of the entity‘ s business 了解被审计单位情况 d` ^@/1tO
25.assess material misstatement risks评估重大错报风险 ysL8w"t
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 l ='lV]
27.a general knowledge of —— 初步了解―――的情况 SH5k^EJ
28.a more knowledge of—— 进一步了解的情况 Ad]r )d{
29.the prior year‘s working papers 以前年度工作底稿 uz*C`T0:rj
30.minutes of meeting 会议纪要 ;7qk9rz4
31.business risks 经营风险 ~r!j VK>^
32.appropriateness 适当性 qT}&XK`Q^
33.accounting estimate 会计估计 F.O2;M|x
34.management representations 管理层声明 TN l$P~X>
35.going concern assumption 持续经营假设 {Q4=GrS
36.audit plan 审计计划 ==IL63
37.significant audit areas 重点审计领域 !N!M
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38.error 错误 h7o{l7`)
39.fraud舞弊 OY?uqP}c
40.modified or additional procedures 修改或追加审计程序 pKp#4Js
41.misappropriation of assets 侵占资产 F*Qw%
42.transactions without substance 虚假交易 L5U>`lx6$
43.unusual pressures 异常压力 W}(dhgf
44.the suspected noncompliance 涉嫌存在违法行为 VM-J^
45.materialiy 重要性 "PnYa)?1
46.exceed the materiality level 超过重要性水平 0]NjsOU=
47.approach the materiality level 接近重要性水平 vzs6YsA
48.an acceptably low level 可接受水平 LvE|K&R|
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 sp'q=^t
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 C
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52.subsequent events 期后事项 {hVSVx8ZL
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 4W$53LP8
55.audit risk 审计风险 L"#Tas\5
56.detection risk 检查风险 babDLaC@
57.inappropriate audit opinion 不适当的审计意见 |+ @
58.material misstatement 重大的错报 W9.ZhpM
59.tolerable misstatement 可容忍错报 vP
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60.the acceptable level of detection risk 可接受的检查风险