1.audit 审计 6!SW]#sD
2.attestation 鉴证 -$$mr U
3.credibility 可信赖程度 tX6_n%/L
4.audit of financial statements 财务报表审计 "R"{xOQl
5.agreed-upon procedures 执行商定程序 a(LtiO
6.high levels of assurance 高水平保证 8nwps(3
7.compilation 编制 }WhRJr`a
8.reliability 可靠性 ^6J*:(eM
9.relevance 相关性 `g<0FQA
10.professional skepticism 职业谨慎 Mh
MXn;VKj
11.objectivity 客观性
q]U!n
12. professional competence 专业胜任能力 V9jxmu F,
13.Senior/CPA-in-charge 项目经理 LTB
rg[X
14.audit engagement letter 业务约定书 {yDQncq'^
15.recurring audit 连续审计 - ,?LS w
16.the client 委托人 O[\mPFu5
17.change CPA 更换注册会计师 Ze <)B
*
18.the existing CPA 现任注册会计师 >!Xj%RW
19.the successor CPA 后任注册会计师 USaa#s4'
20.the preceding CPA前任注册会计师 _l+C0lQl=
21.issue the audit report 出具审计报告 eL.WP`Lz
22.expert 专家 P-<1vfThH
23.the board of directors 董事会 _Tm]tlV
24.knowledge of the entity‘ s business 了解被审计单位情况 Uq~b4 X$
25.assess material misstatement risks评估重大错报风险 3Yo)K
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 ":q+"*fy
27.a general knowledge of —— 初步了解―――的情况 gAVD-]`
28.a more knowledge of—— 进一步了解的情况 (UCCEQq5
29.the prior year‘s working papers 以前年度工作底稿 I9m9`4BK
30.minutes of meeting 会议纪要 Mdh]qKw
31.business risks 经营风险 ;&'r yYrex
32.appropriateness 适当性 OMM5ALc(F
33.accounting estimate 会计估计 [!MS1vc;
34.management representations 管理层声明 yFS{8yrRUU
35.going concern assumption 持续经营假设 ,SNt*t1"
36.audit plan 审计计划 ^;F5ymb3U
37.significant audit areas 重点审计领域 @4MQ021(
38.error 错误 bYZU}Kl;(
39.fraud舞弊 6nREuT'k
40.modified or additional procedures 修改或追加审计程序 Djdd|Z+*{
41.misappropriation of assets 侵占资产 Y]5spqG
42.transactions without substance 虚假交易 sT "q]
43.unusual pressures 异常压力 W;l0GxOxQ
44.the suspected noncompliance 涉嫌存在违法行为 zR<fz
45.materialiy 重要性 Z/!awf>
46.exceed the materiality level 超过重要性水平 z 2jC48~
47.approach the materiality level 接近重要性水平 t&NpC;>v
48.an acceptably low level 可接受水平 k"C'8<T)'
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 \Rb:t}
50.misstatements or omissions 错报或漏报 &,=FPlTC=
51.aggregate 总计 8!HB$vdw7
52.subsequent events 期后事项 E m^Dg9
53.adjust the financial statements 调整财务报表 a2ho+TwT
54.perform additional audit procedures 实施追加的审计程序 F n iht<
55.audit risk 审计风险 n>7aZ1Qa
56.detection risk 检查风险 cA|vH^:
57.inappropriate audit opinion 不适当的审计意见 ,I ][
58.material misstatement 重大的错报 }/h&`0z`
59.tolerable misstatement 可容忍错报 :YOo"3.]
60.the acceptable level of detection risk 可接受的检查风险