1.audit 审计 PlZiTP
2.attestation 鉴证 |Z ,G
3.credibility 可信赖程度 Aq!['G
4.audit of financial statements 财务报表审计 WM"^#=+$
5.agreed-upon procedures 执行商定程序 5F"?]'*/
6.high levels of assurance 高水平保证 \#aVu^`eX
7.compilation 编制 5-^%\?,x
8.reliability 可靠性 &>e
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9.relevance 相关性 ^{:jY, ?]
10.professional skepticism 职业谨慎 L2'd sOn
11.objectivity 客观性 1c#'5~nB
12. professional competence 专业胜任能力 -`OR6jd
13.Senior/CPA-in-charge 项目经理 86#mmm)
14.audit engagement letter 业务约定书 ZRB 0OH
15.recurring audit 连续审计 :eW~nI.Vc
16.the client 委托人 Db(_T8sU
17.change CPA 更换注册会计师 (L$~zw5gr
18.the existing CPA 现任注册会计师 |a{]P=<q
19.the successor CPA 后任注册会计师 iwQ-(GjM[A
20.the preceding CPA前任注册会计师 U*Qq5=dqD
21.issue the audit report 出具审计报告 R`2A-c
22.expert 专家 zXZ'nJ5OGG
23.the board of directors 董事会 f_ztnRw
24.knowledge of the entity‘ s business 了解被审计单位情况 }4SSo)Uv/
25.assess material misstatement risks评估重大错报风险 hXm}d\
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6#M0AG
27.a general knowledge of —— 初步了解―――的情况 8/"|VE DOr
28.a more knowledge of—— 进一步了解的情况 N@6OQ:,[F
29.the prior year‘s working papers 以前年度工作底稿 P/Kit?kngS
30.minutes of meeting 会议纪要 U@MP&sdL
31.business risks 经营风险 |xZ
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32.appropriateness 适当性 .dT;T%3fO
33.accounting estimate 会计估计 S2E HmE&
34.management representations 管理层声明 zpqGh
35.going concern assumption 持续经营假设 T[-c|
36.audit plan 审计计划 c1kxKxE
37.significant audit areas 重点审计领域 1~DD9z
38.error 错误 ~AanU1U<
39.fraud舞弊 HhmVV"g
40.modified or additional procedures 修改或追加审计程序 JA(fam~
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41.misappropriation of assets 侵占资产 ]"Y%M'
42.transactions without substance 虚假交易 Eqbe$o`dd
43.unusual pressures 异常压力 45sxF?GSwL
44.the suspected noncompliance 涉嫌存在违法行为 Wi[m`#
45.materialiy 重要性 =5~F6to
46.exceed the materiality level 超过重要性水平 #we>75l{+R
47.approach the materiality level 接近重要性水平 T_?nd T2
48.an acceptably low level 可接受水平 &3Z.
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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 tx5T^K7[
50.misstatements or omissions 错报或漏报 ;{f?? G
51.aggregate 总计 +}QBzGW`
52.subsequent events 期后事项 `%M-7n9Y
53.adjust the financial statements 调整财务报表 IT`=\K/[4
54.perform additional audit procedures 实施追加的审计程序 0sDwTb"
55.audit risk 审计风险 ,LW+7yD
56.detection risk 检查风险 c~UAr k S
57.inappropriate audit opinion 不适当的审计意见 5!F\h'E
58.material misstatement 重大的错报 j-YJ."
59.tolerable misstatement 可容忍错报 ~sIGI?5f
60.the acceptable level of detection risk 可接受的检查风险