1.audit 审计 m~R Me9Qi
2.attestation 鉴证 4O'%$6KR(
3.credibility 可信赖程度 `2a7y]?
4.audit of financial statements 财务报表审计 O)D+u@RhH
5.agreed-upon procedures 执行商定程序 -:|t^RM;FT
6.high levels of assurance 高水平保证 HImQ.y!B
7.compilation 编制 rtT*2k*
8.reliability 可靠性 m/p:W/0L
9.relevance 相关性 4%>2>5
10.professional skepticism 职业谨慎 Rd,5&X$
11.objectivity 客观性 R=<uf:ca
12. professional competence 专业胜任能力 =q<t,U P8
13.Senior/CPA-in-charge 项目经理 xi}3)5
14.audit engagement letter 业务约定书 +qee8QH
15.recurring audit 连续审计 i _YJq;(
16.the client 委托人 w'&QNm>
17.change CPA 更换注册会计师 G%XjDxo$I
18.the existing CPA 现任注册会计师 J?oEzf;M
19.the successor CPA 后任注册会计师 >"<<hjKJ
20.the preceding CPA前任注册会计师 @
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21.issue the audit report 出具审计报告 T3In
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22.expert 专家 W3y9>]{x^
23.the board of directors 董事会 &b=OT%D~FU
24.knowledge of the entity‘ s business 了解被审计单位情况 fT0+inRG
25.assess material misstatement risks评估重大错报风险 2SJ|$VsLaE
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 #OVS]Asn}
27.a general knowledge of —— 初步了解―――的情况 [KNA5(Y0
28.a more knowledge of—— 进一步了解的情况 Qt"i
29.the prior year‘s working papers 以前年度工作底稿 { v#wU
30.minutes of meeting 会议纪要 v 0D@`C
31.business risks 经营风险 >L,Pw1Y0W[
32.appropriateness 适当性 9e0t
33.accounting estimate 会计估计 i?]`9 z
34.management representations 管理层声明 .M>g`UW
35.going concern assumption 持续经营假设 !H4C5wDu
36.audit plan 审计计划 ?7\$zn)v#
37.significant audit areas 重点审计领域 e<duDW$X
38.error 错误 @0fiui_
39.fraud舞弊 1aS66TS3
40.modified or additional procedures 修改或追加审计程序 WNo< 0|X
41.misappropriation of assets 侵占资产 s E0
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42.transactions without substance 虚假交易 df7 xpV
43.unusual pressures 异常压力 NzG] nsw
44.the suspected noncompliance 涉嫌存在违法行为 Cd'K~Ch3
45.materialiy 重要性 >/9on.
46.exceed the materiality level 超过重要性水平 Ht&%`\9s
47.approach the materiality level 接近重要性水平 (T1d!v"~"
48.an acceptably low level 可接受水平 3$
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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 ;\rKkH"K8n
50.misstatements or omissions 错报或漏报 d5l].%~
51.aggregate 总计 P>qDQ1
52.subsequent events 期后事项 D:fLQ
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53.adjust the financial statements 调整财务报表 ]Aa.=
54.perform additional audit procedures 实施追加的审计程序 SoNT12>
55.audit risk 审计风险 C#:L.qK
56.detection risk 检查风险 O"m(C[+[
57.inappropriate audit opinion 不适当的审计意见 4j}uVGi{e
58.material misstatement 重大的错报 IpKpj"eoLy
59.tolerable misstatement 可容忍错报 6
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60.the acceptable level of detection risk 可接受的检查风险