1.audit 审计 N *n?hN
2.attestation 鉴证 wLQM]$O
3.credibility 可信赖程度 e7U
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4.audit of financial statements 财务报表审计 jN7Z}1`
5.agreed-upon procedures 执行商定程序 D%'rq
6.high levels of assurance 高水平保证 =&U7:u
7.compilation 编制 VD=F{|^
8.reliability 可靠性 }
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9.relevance 相关性 uC`)?f*I
10.professional skepticism 职业谨慎 .7#04_aP
11.objectivity 客观性 B"RZpx
12. professional competence 专业胜任能力 mO\=#Q>
13.Senior/CPA-in-charge 项目经理 1g|6
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14.audit engagement letter 业务约定书 a4
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15.recurring audit 连续审计 jB d9
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16.the client 委托人 !{oP'8Ax$
17.change CPA 更换注册会计师 q]*:RI?wGT
18.the existing CPA 现任注册会计师 ><;.vP
19.the successor CPA 后任注册会计师 gi\UNT9x
20.the preceding CPA前任注册会计师 Yg`z4U'6~
21.issue the audit report 出具审计报告 b@[5xv\J
22.expert 专家 RveMz$Yy
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 _~ 7cn
25.assess material misstatement risks评估重大错报风险 pM@0>DVi
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 *
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27.a general knowledge of —— 初步了解―――的情况 \V<deMb=
28.a more knowledge of—— 进一步了解的情况 ?DJ,YY9P
29.the prior year‘s working papers 以前年度工作底稿 \hZ9in`YlR
30.minutes of meeting 会议纪要 -Ar 3>d
31.business risks 经营风险 "[]72PC
32.appropriateness 适当性 ( KG>lTdN
33.accounting estimate 会计估计 DfP
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34.management representations 管理层声明 P1QGfp0-J
35.going concern assumption 持续经营假设 ^`!EpO>k9
36.audit plan 审计计划 ~7=w,+
37.significant audit areas 重点审计领域 ,b8B)VZ?
38.error 错误 IqONDdep9
39.fraud舞弊 Bbx.RL.V
40.modified or additional procedures 修改或追加审计程序 *,__\/U98
41.misappropriation of assets 侵占资产 utwqP~
42.transactions without substance 虚假交易 )c<5:c
43.unusual pressures 异常压力 qdVExO&
44.the suspected noncompliance 涉嫌存在违法行为 *
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45.materialiy 重要性 .:s**UiDR
46.exceed the materiality level 超过重要性水平 Eq/%k $6#1
47.approach the materiality level 接近重要性水平 3&JsYQu
48.an acceptably low level 可接受水平 Y3I+TI>x
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 -T-h~5
50.misstatements or omissions 错报或漏报 t%<d}QuHW
51.aggregate 总计 ?en%m|}0
52.subsequent events 期后事项 e c`3
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53.adjust the financial statements 调整财务报表 Lpdp'9>I
54.perform additional audit procedures 实施追加的审计程序 "%Eyb\V!
55.audit risk 审计风险 @7
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56.detection risk 检查风险 QFf lx
57.inappropriate audit opinion 不适当的审计意见 "n@=.x
58.material misstatement 重大的错报 ]"M 4fA
59.tolerable misstatement 可容忍错报 /CN^">|_
60.the acceptable level of detection risk 可接受的检查风险