1.audit 审计 wAF#N1-k
2.attestation 鉴证 RjR
3.credibility 可信赖程度 2mvp|<"
4.audit of financial statements 财务报表审计 7bam`)n
5.agreed-upon procedures 执行商定程序 _
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6.high levels of assurance 高水平保证 \" =@uqar2
7.compilation 编制 2I~a{:O
8.reliability 可靠性 iJ`v3PP
9.relevance 相关性 0_map z
10.professional skepticism 职业谨慎 AUkePp78
11.objectivity 客观性 b;(BMO,(
12. professional competence 专业胜任能力 f+dj6!g5/
13.Senior/CPA-in-charge 项目经理 ud,_^Ul
14.audit engagement letter 业务约定书 s\1c.
15.recurring audit 连续审计 ATU] KL!{
16.the client 委托人 ZEU
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17.change CPA 更换注册会计师 <Dp[F|r
18.the existing CPA 现任注册会计师 z 4`H<Pn
19.the successor CPA 后任注册会计师 bU"2D.k
20.the preceding CPA前任注册会计师 :,dO7dJi
21.issue the audit report 出具审计报告 ?pF uV`Zm
22.expert 专家 _"";SqVB
23.the board of directors 董事会 e~BUAz
24.knowledge of the entity‘ s business 了解被审计单位情况 %MUwd@,
25.assess material misstatement risks评估重大错报风险 =dI2j@}c
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 v4x1=E
27.a general knowledge of —— 初步了解―――的情况 'St\$X
28.a more knowledge of—— 进一步了解的情况 lWYgIpw
29.the prior year‘s working papers 以前年度工作底稿 /3v`2=b
30.minutes of meeting 会议纪要 ?`D/#P
31.business risks 经营风险 =arrp:
32.appropriateness 适当性 SA16Ng
33.accounting estimate 会计估计 )h?Pz1-W1
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 A 4|a{\|$
36.audit plan 审计计划 ghqq%g
37.significant audit areas 重点审计领域 , 8F(R%v
38.error 错误 a)Ca:p
39.fraud舞弊 L9)nRV8
40.modified or additional procedures 修改或追加审计程序 %g*AGu`
41.misappropriation of assets 侵占资产 Bl)DuCV
42.transactions without substance 虚假交易 6>B_ojj:
43.unusual pressures 异常压力 jPNm $Y1
44.the suspected noncompliance 涉嫌存在违法行为 [S!_ubP5
45.materialiy 重要性 CR<Nau>
46.exceed the materiality level 超过重要性水平 9AdA|/WV
47.approach the materiality level 接近重要性水平 +gOv5Eno-
48.an acceptably low level 可接受水平 4#y
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ~<#!yRy>r
50.misstatements or omissions 错报或漏报 ]p2M!N,?
51.aggregate 总计 VZArdXTP
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 ta 66AE
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54.perform additional audit procedures 实施追加的审计程序 PKM8MY
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55.audit risk 审计风险 S>pbplE
56.detection risk 检查风险 YAf`Fnmw
57.inappropriate audit opinion 不适当的审计意见 mxV0"$'Fm
58.material misstatement 重大的错报 `by\@xQ)
59.tolerable misstatement 可容忍错报 S
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60.the acceptable level of detection risk 可接受的检查风险