1.audit 审计 xn1=@0
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2.attestation 鉴证 xi
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3.credibility 可信赖程度 Iq/V[v
4.audit of financial statements 财务报表审计 lxSCN6
5.agreed-upon procedures 执行商定程序 )GgO=J:o
6.high levels of assurance 高水平保证 bSbUf%LKt
7.compilation 编制 #ArMX3^+w7
8.reliability 可靠性 BBkYc:B=SA
9.relevance 相关性 #21t8
10.professional skepticism 职业谨慎 tZ4Zj`x|^
11.objectivity 客观性 ( q8uB
12. professional competence 专业胜任能力 C{gY*+
13.Senior/CPA-in-charge 项目经理 *(c><N
14.audit engagement letter 业务约定书 b&iJui"7k
15.recurring audit 连续审计 7R4xJ H
16.the client 委托人 w]-,X`
17.change CPA 更换注册会计师 )TH~Tq:
18.the existing CPA 现任注册会计师 ItLP&S=
19.the successor CPA 后任注册会计师 (A<'{J#5,
20.the preceding CPA前任注册会计师 FEoH
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21.issue the audit report 出具审计报告 >S]_{pb
22.expert 专家
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23.the board of directors 董事会 (j*1sk
24.knowledge of the entity‘ s business 了解被审计单位情况 Wu:@+~J.h
25.assess material misstatement risks评估重大错报风险 m`3Mev
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 (=de#wh2]
27.a general knowledge of —— 初步了解―――的情况 <Oyxzs
28.a more knowledge of—— 进一步了解的情况 9bE/7v
29.the prior year‘s working papers 以前年度工作底稿 8r|5l~`8
30.minutes of meeting 会议纪要 ;8VvpO^G/
31.business risks 经营风险 QAI!/bB
32.appropriateness 适当性 aC9PlKI
33.accounting estimate 会计估计 qYi<GI*|@
34.management representations 管理层声明 ,sn/FT^; q
35.going concern assumption 持续经营假设 Z,x9 {
36.audit plan 审计计划 +0)zB;~7
37.significant audit areas 重点审计领域 ? FlV<nE"J
38.error 错误 "@h 5
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39.fraud舞弊 aucQZD-_"
40.modified or additional procedures 修改或追加审计程序 gJn_Z7Mg J
41.misappropriation of assets 侵占资产 UN,y/V
42.transactions without substance 虚假交易 1Vden.H*CI
43.unusual pressures 异常压力 >WKlR` J%
44.the suspected noncompliance 涉嫌存在违法行为 =2BB ~\G+
45.materialiy 重要性 c2$&pZ
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46.exceed the materiality level 超过重要性水平 T@. $Zpz
47.approach the materiality level 接近重要性水平 hhZUE]
48.an acceptably low level 可接受水平 P2Or|_z
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 "q'9-lk
50.misstatements or omissions 错报或漏报 Xy;!Q`h(
51.aggregate 总计 Dq~PxcnI
52.subsequent events 期后事项 @C}Hx;f6
53.adjust the financial statements 调整财务报表 ":o1g5?
54.perform additional audit procedures 实施追加的审计程序 #_zd`s3k
55.audit risk 审计风险 JW`Kh*,~<
56.detection risk 检查风险 `6t3D&.u0
57.inappropriate audit opinion 不适当的审计意见 #9 Fe,
58.material misstatement 重大的错报 WecJ^{g>r{
59.tolerable misstatement 可容忍错报 $ZQ?E^> B
60.the acceptable level of detection risk 可接受的检查风险