1.audit 审计 &;)B
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2.attestation 鉴证 nE
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3.credibility 可信赖程度 lX)AbK]nb
4.audit of financial statements 财务报表审计 Y6Cm
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5.agreed-upon procedures 执行商定程序 ,\c V,$
6.high levels of assurance 高水平保证 t[|t0y8
7.compilation 编制 U]_WX(4 @
8.reliability 可靠性 "DfjUk
9.relevance 相关性 (GC5r#AnS
10.professional skepticism 职业谨慎 9==4T$nM[
11.objectivity 客观性 ,aGIq. *v
12. professional competence 专业胜任能力 D7JrGaF{
13.Senior/CPA-in-charge 项目经理 _q4O2Fx0
14.audit engagement letter 业务约定书 `
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15.recurring audit 连续审计 a:`<=^:4,
16.the client 委托人 mH0OW
17.change CPA 更换注册会计师 O-K*->5S
18.the existing CPA 现任注册会计师 D}lqd Ja
19.the successor CPA 后任注册会计师 iLNUydiS
20.the preceding CPA前任注册会计师 s-+-?$K
21.issue the audit report 出具审计报告 C;K+ITlJ
22.expert 专家 .%e>>U>F
23.the board of directors 董事会 ,Xfu?Yan
24.knowledge of the entity‘ s business 了解被审计单位情况 {*TB }Xsr,
25.assess material misstatement risks评估重大错报风险 |N"K83_pr
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 C=@4U}
27.a general knowledge of —— 初步了解―――的情况 US(RWXyg
28.a more knowledge of—— 进一步了解的情况 /|i*'6*
29.the prior year‘s working papers 以前年度工作底稿 2IRARZ,3
30.minutes of meeting 会议纪要 u)I\
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31.business risks 经营风险 vYb4&VV
32.appropriateness 适当性 Sw,*#98
33.accounting estimate 会计估计 .ml\z5
34.management representations 管理层声明 Skg/iH"(
35.going concern assumption 持续经营假设 ~%g,Uypi
36.audit plan 审计计划 ;-@
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37.significant audit areas 重点审计领域 T 4p}5ew'
38.error 错误 Z|Rc54Ct
39.fraud舞弊 zGyRzxFN
40.modified or additional procedures 修改或追加审计程序 fRLA;1va
41.misappropriation of assets 侵占资产 ,>7dIJqzw
42.transactions without substance 虚假交易 +$nNYD
43.unusual pressures 异常压力 ng9e)lU~*b
44.the suspected noncompliance 涉嫌存在违法行为 LQ4:SV'3
45.materialiy 重要性 wv.
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46.exceed the materiality level 超过重要性水平 %_4#WI
47.approach the materiality level 接近重要性水平 w9VwZow
48.an acceptably low level 可接受水平 ^C
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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 d~%7A5
50.misstatements or omissions 错报或漏报 OUF%DMl4
51.aggregate 总计 $w{d4" )
52.subsequent events 期后事项 `'<$N<!
53.adjust the financial statements 调整财务报表 zEtsM
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54.perform additional audit procedures 实施追加的审计程序 P-gj SE|yh
55.audit risk 审计风险 =<p=?16
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56.detection risk 检查风险 t,JX6ni
57.inappropriate audit opinion 不适当的审计意见 {.AN4
58.material misstatement 重大的错报 u*P@Nuy6
59.tolerable misstatement 可容忍错报 sL~4~178
60.the acceptable level of detection risk 可接受的检查风险