1.audit 审计 Ap`D{u/
2.attestation 鉴证 &-ZRS/_d>
3.credibility 可信赖程度 Z
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4.audit of financial statements 财务报表审计 TK#-;p_
5.agreed-upon procedures 执行商定程序 CfHPJ:Qo[
6.high levels of assurance 高水平保证 s;:quM
7.compilation 编制 }-paGM@'Nd
8.reliability 可靠性 SSr2K
9.relevance 相关性 $+HS^m
10.professional skepticism 职业谨慎 &sS]h|2Z5
11.objectivity 客观性 .%mjE'
12. professional competence 专业胜任能力 "C9.pdP\8
13.Senior/CPA-in-charge 项目经理 GoG_4:^#h
14.audit engagement letter 业务约定书 ,CnUQx0
15.recurring audit 连续审计 "z|%V/2b3
16.the client 委托人 "QV1G'
17.change CPA 更换注册会计师 Bqb3[^;~
18.the existing CPA 现任注册会计师 jp-]];:aPJ
19.the successor CPA 后任注册会计师 9;EY3[N
20.the preceding CPA前任注册会计师 '8f
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21.issue the audit report 出具审计报告 ^s?i&K,!
22.expert 专家 Py#iC#g~
23.the board of directors 董事会 p9iCrq
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24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 n`7n5M*
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 7R".$
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27.a general knowledge of —— 初步了解―――的情况 '>|
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28.a more knowledge of—— 进一步了解的情况 \EEU G^T
29.the prior year‘s working papers 以前年度工作底稿 3S1`av(tD
30.minutes of meeting 会议纪要 w7h=vy n?
31.business risks 经营风险 *wJ'Z4_5F
32.appropriateness 适当性 s&qr2'F+z
33.accounting estimate 会计估计 Z!qF0UDj
34.management representations 管理层声明 nB86oQ/S
35.going concern assumption 持续经营假设 " qrL:,
36.audit plan 审计计划 ki|w?0s
37.significant audit areas 重点审计领域 v7-
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38.error 错误 *wfkjG
39.fraud舞弊 ?C9>bKo*2H
40.modified or additional procedures 修改或追加审计程序 DR#[\RzNI
41.misappropriation of assets 侵占资产 7$I *ju_
42.transactions without substance 虚假交易 W[j7Vi8v
43.unusual pressures 异常压力 E{6X-C[)v
44.the suspected noncompliance 涉嫌存在违法行为 Q*AgFF%wn
45.materialiy 重要性 WjMP]ND#c
46.exceed the materiality level 超过重要性水平 *gXm&/2*
47.approach the materiality level 接近重要性水平 rz
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48.an acceptably low level 可接受水平 _fANl}Mf:
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 +)K yG
50.misstatements or omissions 错报或漏报 9
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51.aggregate 总计 X+XbIb
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52.subsequent events 期后事项 L\UM12
53.adjust the financial statements 调整财务报表 4WV)&50
54.perform additional audit procedures 实施追加的审计程序 _i{4 4zE
55.audit risk 审计风险 q CB9
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56.detection risk 检查风险 f7QX"p&P
57.inappropriate audit opinion 不适当的审计意见 E.~~.2
58.material misstatement 重大的错报 V/7?]?!xu
59.tolerable misstatement 可容忍错报 a'ODm6#
60.the acceptable level of detection risk 可接受的检查风险