1.audit 审计 I= G%r/3
2.attestation 鉴证 Nwr.mtvh
3.credibility 可信赖程度 h$F;=YS
4.audit of financial statements 财务报表审计 |Zr5I";
5.agreed-upon procedures 执行商定程序 p(QB 5at
6.high levels of assurance 高水平保证 orVsMT[A
7.compilation 编制 ^1s!OT Is
8.reliability 可靠性 |5_bFB+&
9.relevance 相关性 |s-q+q{|
10.professional skepticism 职业谨慎 !rZO~a0
11.objectivity 客观性 1t_$pDF}
12. professional competence 专业胜任能力 7-6Z\.-
13.Senior/CPA-in-charge 项目经理 !
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14.audit engagement letter 业务约定书 x%23oPM
15.recurring audit 连续审计 %C\Q{_ AS
16.the client 委托人 '%_1eaH
17.change CPA 更换注册会计师 (#Z2
18.the existing CPA 现任注册会计师 BIEc4k5(
19.the successor CPA 后任注册会计师 |RDmY!9&
20.the preceding CPA前任注册会计师 &I
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21.issue the audit report 出具审计报告 (JH LWAH
22.expert 专家 SlB,?R2
23.the board of directors 董事会 ;ZHKTOoK
24.knowledge of the entity‘ s business 了解被审计单位情况 EAn}8#r'(8
25.assess material misstatement risks评估重大错报风险 L+LxS|S+M
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 ,Dfq%~:grT
27.a general knowledge of —— 初步了解―――的情况 C7[ge&
28.a more knowledge of—— 进一步了解的情况 z`qBs
29.the prior year‘s working papers 以前年度工作底稿 7Fw`s@/%
30.minutes of meeting 会议纪要 * t6XU
31.business risks 经营风险 Rq gH,AN
32.appropriateness 适当性 et(/`
33.accounting estimate 会计估计 8>S"aHt 7
34.management representations 管理层声明 %;yDiQ !+
35.going concern assumption 持续经营假设 R$'4 d
36.audit plan 审计计划 TC[_Ip&
37.significant audit areas 重点审计领域 5JW+&XA
38.error 错误 xB_F?d40T5
39.fraud舞弊 s\i=-`
40.modified or additional procedures 修改或追加审计程序 eZ5UR014
41.misappropriation of assets 侵占资产 -fw0bL%0
42.transactions without substance 虚假交易 4r;!b;3
43.unusual pressures 异常压力 ZZOBMF7
44.the suspected noncompliance 涉嫌存在违法行为 vZj^&/F$=g
45.materialiy 重要性 Uhfm@1 cz&
46.exceed the materiality level 超过重要性水平 .yE!,^j.gB
47.approach the materiality level 接近重要性水平 j2# nCU54Z
48.an acceptably low level 可接受水平 L@2%a'
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 !-b4@=f:
50.misstatements or omissions 错报或漏报 8:;_MBt
51.aggregate 总计 hYMIe]kJ
52.subsequent events 期后事项 Ni*f1[sI<
53.adjust the financial statements 调整财务报表 J;h4)w~9H3
54.perform additional audit procedures 实施追加的审计程序 z"*X/T
55.audit risk 审计风险 pA%XqG*=Y
56.detection risk 检查风险 `<kHNcm
57.inappropriate audit opinion 不适当的审计意见 [?x9NQ{
58.material misstatement 重大的错报 -NtT@ +AE
59.tolerable misstatement 可容忍错报 x- kCNy
60.the acceptable level of detection risk 可接受的检查风险