1.audit 审计 3_T'0x\FP
2.attestation 鉴证 kV3LFPf>0
3.credibility 可信赖程度 A;f)`i0l,
4.audit of financial statements 财务报表审计 S&;)F|-q
5.agreed-upon procedures 执行商定程序 :_+U[k(#
6.high levels of assurance 高水平保证 XXQC`%-]<i
7.compilation 编制 z`D|O|#q
8.reliability 可靠性 % 3fpIzm
9.relevance 相关性 [$fB]7
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10.professional skepticism 职业谨慎 ^PMA"!n8
11.objectivity 客观性 ~bis!(}p-
12. professional competence 专业胜任能力 v[?gM.S
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13.Senior/CPA-in-charge 项目经理 D7c+/H@PF
14.audit engagement letter 业务约定书 ^}:0\;|N
15.recurring audit 连续审计 c)q=il7ef
16.the client 委托人 nhd.c2t\
17.change CPA 更换注册会计师 *Tmqs@L
18.the existing CPA 现任注册会计师 }"q#"s
19.the successor CPA 后任注册会计师 vY[u;VU
20.the preceding CPA前任注册会计师 6vzvH
21.issue the audit report 出具审计报告 1k"i"kRM
22.expert 专家 0XE(v c!
23.the board of directors 董事会 ;#*.@Or@Ah
24.knowledge of the entity‘ s business 了解被审计单位情况 {yi!vw
25.assess material misstatement risks评估重大错报风险 ol`q7i
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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\y\]AmF
27.a general knowledge of —— 初步了解―――的情况 "g(q)u >
28.a more knowledge of—— 进一步了解的情况 rERtOgi
29.the prior year‘s working papers 以前年度工作底稿 L
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30.minutes of meeting 会议纪要 CM`Q((
31.business risks 经营风险 ur]WNk8bN
32.appropriateness 适当性 ]*0t?'go'
33.accounting estimate 会计估计 UA#=K+2
34.management representations 管理层声明 QqXaXx;
35.going concern assumption 持续经营假设 s,D GFK
36.audit plan 审计计划 DvA#zX[
37.significant audit areas 重点审计领域 j}8^gz]
38.error 错误 'OMl9}M
39.fraud舞弊 h}S2b@e|
40.modified or additional procedures 修改或追加审计程序 j",*&sy
41.misappropriation of assets 侵占资产 TETfRnm
42.transactions without substance 虚假交易 >as+#rz1p
43.unusual pressures 异常压力 lHu/pSu@k
44.the suspected noncompliance 涉嫌存在违法行为 n9 Jev_!A
45.materialiy 重要性 Z(J
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46.exceed the materiality level 超过重要性水平 2 m72PU<.
47.approach the materiality level 接近重要性水平 HS1{4/
48.an acceptably low level 可接受水平 q@4Cw&AI
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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
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50.misstatements or omissions 错报或漏报 l8lJ &
51.aggregate 总计 9YBlMf`KEf
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 }E)
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54.perform additional audit procedures 实施追加的审计程序 #EH\Q%
55.audit risk 审计风险 S:c
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56.detection risk 检查风险 6$fwpW
57.inappropriate audit opinion 不适当的审计意见 ,yi@?lc
58.material misstatement 重大的错报 eJEcLK3u
59.tolerable misstatement 可容忍错报 x+1-^XvK
60.the acceptable level of detection risk 可接受的检查风险