1.audit 审计 xqzdXL}
2.attestation 鉴证 ?To r)>A'
3.credibility 可信赖程度 ~); 7D'[
4.audit of financial statements 财务报表审计 l7JY`x
5.agreed-upon procedures 执行商定程序 A0Hs d
6.high levels of assurance 高水平保证 Co>=<\yi
7.compilation 编制 Ih0kdi
8.reliability 可靠性 '.DFyHsq
9.relevance 相关性 aTY\mKk
10.professional skepticism 职业谨慎 g)k::k)<e
11.objectivity 客观性 -i?-Xj#%
12. professional competence 专业胜任能力 6d3-GMUQ
13.Senior/CPA-in-charge 项目经理 )Wm:Ilq
14.audit engagement letter 业务约定书 UYb:q
15.recurring audit 连续审计 Hlq#X:DCn
16.the client 委托人 +lqX;*a=N
17.change CPA 更换注册会计师 {o[*S%Z"
18.the existing CPA 现任注册会计师 P\CT|K'P
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 HI
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21.issue the audit report 出具审计报告 c`&<"Us
22.expert 专家 j!P]xl0vOZ
23.the board of directors 董事会 /g!', r,
24.knowledge of the entity‘ s business 了解被审计单位情况 !N1DJd
25.assess material misstatement risks评估重大错报风险 wGf SVA-q\
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 vN%SN>=L<
27.a general knowledge of —— 初步了解―――的情况 7.l[tKh
28.a more knowledge of—— 进一步了解的情况 T/&4lJ^2l^
29.the prior year‘s working papers 以前年度工作底稿 v [ 4J0
30.minutes of meeting 会议纪要 7,2bR
31.business risks 经营风险 Ytnk^/Z1L
32.appropriateness 适当性 xeX Pc7JG
33.accounting estimate 会计估计 _0<EbJ8Z
34.management representations 管理层声明 auTApYS53
35.going concern assumption 持续经营假设 ,$96bF "#
36.audit plan 审计计划 /r Hd9^Y
37.significant audit areas 重点审计领域 /-l 7GswF
38.error 错误 n15F4DnP
39.fraud舞弊 AVA
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40.modified or additional procedures 修改或追加审计程序 +idj,J|
41.misappropriation of assets 侵占资产 _$?SK id|o
42.transactions without substance 虚假交易 n
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43.unusual pressures 异常压力 ayJKt03\O\
44.the suspected noncompliance 涉嫌存在违法行为 Vx^+Z,y&QP
45.materialiy 重要性 iii2nmiK
46.exceed the materiality level 超过重要性水平 d[5?P?h')
47.approach the materiality level 接近重要性水平 X
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48.an acceptably low level 可接受水平 X99:/3MXB'
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 )q\|f_
50.misstatements or omissions 错报或漏报 mRw &^7r
51.aggregate 总计 XOzd{
52.subsequent events 期后事项 54w..8'
53.adjust the financial statements 调整财务报表 Dxu2rz!li-
54.perform additional audit procedures 实施追加的审计程序 k!K}<sX2
55.audit risk 审计风险 LuB-9[^<
56.detection risk 检查风险 uFIr.U$V
57.inappropriate audit opinion 不适当的审计意见 7W6tz\Y
58.material misstatement 重大的错报 !
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59.tolerable misstatement 可容忍错报 Ax4nx!W,
60.the acceptable level of detection risk 可接受的检查风险