1.audit 审计 PHUeN]s#
2.attestation 鉴证 VvT7v]
3.credibility 可信赖程度 Y\+LBbB8
4.audit of financial statements 财务报表审计 2+b}FVOe\
5.agreed-upon procedures 执行商定程序 l|iOdKr h
6.high levels of assurance 高水平保证 7\ZSXQy1W
7.compilation 编制 ruyQ}b:zS
8.reliability 可靠性 gv D*^
9.relevance 相关性 ] W$V#
10.professional skepticism 职业谨慎 !w@i,zqu
11.objectivity 客观性 x34GRe!!
12. professional competence 专业胜任能力 Jr= fc*f
13.Senior/CPA-in-charge 项目经理 ReL+V
14.audit engagement letter 业务约定书 G
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15.recurring audit 连续审计 B(5>H2
16.the client 委托人 ,}"jiGgS4
17.change CPA 更换注册会计师 #{^qBP[
18.the existing CPA 现任注册会计师 $DtUTh3)
19.the successor CPA 后任注册会计师 I6gduvkXi4
20.the preceding CPA前任注册会计师 l N0u1)'2
21.issue the audit report 出具审计报告 SXN]
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22.expert 专家 ledr[)
23.the board of directors 董事会 SqdI($F\:
24.knowledge of the entity‘ s business 了解被审计单位情况 :z *jl'L
25.assess material misstatement risks评估重大错报风险 }B!io-}
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 #!%zf{(C+
27.a general knowledge of —— 初步了解―――的情况 2;J\Z=7
28.a more knowledge of—— 进一步了解的情况 euW
29.the prior year‘s working papers 以前年度工作底稿 *OIBMx#qxn
30.minutes of meeting 会议纪要 @8+v6z
31.business risks 经营风险 O:
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32.appropriateness 适当性
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33.accounting estimate 会计估计 '#eT
34.management representations 管理层声明 DsD? &:
35.going concern assumption 持续经营假设 TtKKU4 yp
36.audit plan 审计计划 x8~*+ j
37.significant audit areas 重点审计领域 Y> AT
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38.error 错误 2JcP4!RD
39.fraud舞弊 N8x.D-=gG
40.modified or additional procedures 修改或追加审计程序 <"xqt7f
41.misappropriation of assets 侵占资产 m~fDDQs
42.transactions without substance 虚假交易 8G9( )UF.
43.unusual pressures 异常压力 7s!rer>
44.the suspected noncompliance 涉嫌存在违法行为 ,'9R/7%s
45.materialiy 重要性 8xG"hJR
46.exceed the materiality level 超过重要性水平 ^U96p0H"T
47.approach the materiality level 接近重要性水平 a2kAZCQ
48.an acceptably low level 可接受水平 i1A<0W|
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 6Z2|j~
50.misstatements or omissions 错报或漏报 5zkj;?s
51.aggregate 总计 (0.JoeA`y
52.subsequent events 期后事项 VeZd\Oe
53.adjust the financial statements 调整财务报表 ~C>Q+tR8
54.perform additional audit procedures 实施追加的审计程序 ir>+p>s.
55.audit risk 审计风险 +Ar4X-A{y
56.detection risk 检查风险 q^n
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57.inappropriate audit opinion 不适当的审计意见 -T-yt2h(
58.material misstatement 重大的错报 X8?@Y@
59.tolerable misstatement 可容忍错报 v&3
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60.the acceptable level of detection risk 可接受的检查风险