1.audit 审计 I1X-s
2.attestation 鉴证 |j,"Pl}il^
3.credibility 可信赖程度 ,N)/w1?I
4.audit of financial statements 财务报表审计 HPZ}*m'
5.agreed-upon procedures 执行商定程序 :\|
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6.high levels of assurance 高水平保证 : 2EDjW
7.compilation 编制 h D/*h*}T>
8.reliability 可靠性 [C'JH//q*t
9.relevance 相关性 maN
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10.professional skepticism 职业谨慎 1]p ZrBh"E
11.objectivity 客观性 w9bbMx
12. professional competence 专业胜任能力 sr{a(4*\
13.Senior/CPA-in-charge 项目经理 X"fb; sGT
14.audit engagement letter 业务约定书 y2^Y/)
15.recurring audit 连续审计 @"^0%/2-
16.the client 委托人 o6uJyCO
17.change CPA 更换注册会计师 B\o Mn
18.the existing CPA 现任注册会计师 ()6wvu}
19.the successor CPA 后任注册会计师 M
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20.the preceding CPA前任注册会计师 C@'h<[v`1v
21.issue the audit report 出具审计报告 TIQkW,
22.expert 专家 `)_dS&_\
23.the board of directors 董事会 3R.W>U
24.knowledge of the entity‘ s business 了解被审计单位情况 ]d!
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25.assess material misstatement risks评估重大错报风险 LhA/xf
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 K/|Z$4
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27.a general knowledge of —— 初步了解―――的情况 zN^n]N_?
28.a more knowledge of—— 进一步了解的情况 d^{RQ
29.the prior year‘s working papers 以前年度工作底稿 e?8
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30.minutes of meeting 会议纪要 ~Vr.J}]J
31.business risks 经营风险 sTn<#l6
32.appropriateness 适当性 ~T1XLu
33.accounting estimate 会计估计 Utnr5^].2O
34.management representations 管理层声明 &E.^jR~*
35.going concern assumption 持续经营假设 ?#}N1k\S
36.audit plan 审计计划 hhCrUn"
37.significant audit areas 重点审计领域 X:vghOt?
38.error 错误 z=q3Zo
39.fraud舞弊 iKX-myCz
40.modified or additional procedures 修改或追加审计程序 HTX?,C_
41.misappropriation of assets 侵占资产 &m-PC(W+
42.transactions without substance 虚假交易 RO 4Z?tz
43.unusual pressures 异常压力 n>BkTaI
44.the suspected noncompliance 涉嫌存在违法行为 H9YW
45.materialiy 重要性 leTf&W
46.exceed the materiality level 超过重要性水平 1H6<[iHW
47.approach the materiality level 接近重要性水平 ;DFSzbF`
48.an acceptably low level 可接受水平 g/CSGIIT
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 um!J]N^
50.misstatements or omissions 错报或漏报 {zQ8)$CQ
51.aggregate 总计
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52.subsequent events 期后事项 t*Sa@$p
53.adjust the financial statements 调整财务报表 X= 5xh
54.perform additional audit procedures 实施追加的审计程序 5Co
55.audit risk 审计风险 tX_R_]v3
56.detection risk 检查风险 L^@'q6
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57.inappropriate audit opinion 不适当的审计意见 n"G&ENN"$
58.material misstatement 重大的错报 $u]jy0X<Y;
59.tolerable misstatement 可容忍错报 _K l_61k
60.the acceptable level of detection risk 可接受的检查风险