1.audit 审计 *xkbKkm
2.attestation 鉴证 RVXRF_I
3.credibility 可信赖程度 j8hb
4.audit of financial statements 财务报表审计 :*/<eT_
5.agreed-upon procedures 执行商定程序 p!hewtb5
6.high levels of assurance 高水平保证
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7.compilation 编制 O>n L
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8.reliability 可靠性 Mff_j0D
9.relevance 相关性 A}t.`FLP,j
10.professional skepticism 职业谨慎 IN ,@
11.objectivity 客观性 !CPv{c`|qg
12. professional competence 专业胜任能力 !D7\$
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13.Senior/CPA-in-charge 项目经理 FT[wa-b
14.audit engagement letter 业务约定书 )WwysGkqol
15.recurring audit 连续审计 e4khReF;
16.the client 委托人 n!ea)+^
17.change CPA 更换注册会计师 o:f=dBmoX
18.the existing CPA 现任注册会计师 3|/ ;`KfQ
19.the successor CPA 后任注册会计师 [9'5+RXw3
20.the preceding CPA前任注册会计师 1YAy\F~`.
21.issue the audit report 出具审计报告 !+U#^2Gz
22.expert 专家 bsP:tFw>
23.the board of directors 董事会 E 7;KG^
24.knowledge of the entity‘ s business 了解被审计单位情况 I"Ju3o?u
25.assess material misstatement risks评估重大错报风险 9oKRu6]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 ^%IKlj-E
27.a general knowledge of —— 初步了解―――的情况 ?mG
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28.a more knowledge of—— 进一步了解的情况 43,-
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29.the prior year‘s working papers 以前年度工作底稿 [9[tn-
30.minutes of meeting 会议纪要 ]9R?2{"K
31.business risks 经营风险 s^L\hr
32.appropriateness 适当性 e%wbUr]c2
33.accounting estimate 会计估计 o1GWcxu*\
34.management representations 管理层声明 <2}"Y(zwKl
35.going concern assumption 持续经营假设 ]A<\d
36.audit plan 审计计划 ln3x1^!
37.significant audit areas 重点审计领域 a[lE9JA;|
38.error 错误 cvn,&G-`
39.fraud舞弊 7:jSP$
40.modified or additional procedures 修改或追加审计程序 *v8Cj(69
41.misappropriation of assets 侵占资产 .zBSjh_=H
42.transactions without substance 虚假交易 IW6;ZDP
43.unusual pressures 异常压力 {7Dc(gNS
44.the suspected noncompliance 涉嫌存在违法行为 q^(A6W
45.materialiy 重要性 Qy0bp;V/
46.exceed the materiality level 超过重要性水平 G1$DVGo
47.approach the materiality level 接近重要性水平 ]2h~Db=
48.an acceptably low level 可接受水平 AGLzA+6M
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 sJ3HH0e
51.aggregate 总计 ;,Lq*x2s
52.subsequent events 期后事项 CDU^X$Q
53.adjust the financial statements 调整财务报表 3zs~Y3M?i
54.perform additional audit procedures 实施追加的审计程序 4)v\Dc/9i
55.audit risk 审计风险 Z|' tw^0e5
56.detection risk 检查风险 W5J"#^kdF8
57.inappropriate audit opinion 不适当的审计意见 SV6
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58.material misstatement 重大的错报 =qIJXV
59.tolerable misstatement 可容忍错报 "=P@x|I
60.the acceptable level of detection risk 可接受的检查风险