1.audit 审计 FV^CSaN[R
2.attestation 鉴证 ,
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3.credibility 可信赖程度 a%f{mP$m
4.audit of financial statements 财务报表审计 >R3~P~@30
5.agreed-upon procedures 执行商定程序 Qfo'w%px
6.high levels of assurance 高水平保证 >|SB]'C|
7.compilation 编制 HRi~TZ?\
8.reliability 可靠性 =Xzqp,
9.relevance 相关性 (WiA
10.professional skepticism 职业谨慎 |o~<Ti6]
11.objectivity 客观性 g.aNITjP
12. professional competence 专业胜任能力 Dr6"~5~9w
13.Senior/CPA-in-charge 项目经理 K
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14.audit engagement letter 业务约定书 vgOmcf%;
15.recurring audit 连续审计 :xZ/c\
16.the client 委托人 3 2Q/4
17.change CPA 更换注册会计师 USu/Y29
18.the existing CPA 现任注册会计师 5:9Ay ?
19.the successor CPA 后任注册会计师 ||hy+f[A
20.the preceding CPA前任注册会计师 D
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21.issue the audit report 出具审计报告 l)D18
22.expert 专家 =wK3\rG
23.the board of directors 董事会 DCX4!,ZF
24.knowledge of the entity‘ s business 了解被审计单位情况 ;+K:^*oJ
25.assess material misstatement risks评估重大错报风险 LfyycC2E
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 94I8~Jj4
27.a general knowledge of —— 初步了解―――的情况 qRsPi0;
28.a more knowledge of—— 进一步了解的情况 :Oo
29.the prior year‘s working papers 以前年度工作底稿 K @"m0
30.minutes of meeting 会议纪要 K2nq2Gbn
31.business risks 经营风险 R?1;'pvpa[
32.appropriateness 适当性 Gh0H)
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33.accounting estimate 会计估计 UV)[a%/SB&
34.management representations 管理层声明 W5}.WFu
35.going concern assumption 持续经营假设 CZE5RzG
36.audit plan 审计计划 tr7FV1p
37.significant audit areas 重点审计领域 e.G&hJr
38.error 错误 :BCjt@K}
39.fraud舞弊 ]tH/87qJ
40.modified or additional procedures 修改或追加审计程序 TJ7on.;
41.misappropriation of assets 侵占资产 Svn|vH
42.transactions without substance 虚假交易 ?yddr`?W
43.unusual pressures 异常压力 2j-|.l c
44.the suspected noncompliance 涉嫌存在违法行为 ;3Fgy8T
45.materialiy 重要性 <;#d*&]
46.exceed the materiality level 超过重要性水平 fMwJw
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47.approach the materiality level 接近重要性水平 eJE?H]
48.an acceptably low level 可接受水平 00?^!';
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 KQ?E]}rZ
50.misstatements or omissions 错报或漏报 T*\'G6e
51.aggregate 总计 ^C>i(j&
52.subsequent events 期后事项 `j[)iok
53.adjust the financial statements 调整财务报表 :<gmgI
54.perform additional audit procedures 实施追加的审计程序 bjPI:j*XU
55.audit risk 审计风险 fS-#dJC";`
56.detection risk 检查风险 eznw05U
57.inappropriate audit opinion 不适当的审计意见 -x3QgDno
58.material misstatement 重大的错报 -`]B4Nt6
59.tolerable misstatement 可容忍错报 j9%u&
60.the acceptable level of detection risk 可接受的检查风险