1.audit 审计 ">[#Ops-;$
2.attestation 鉴证 o h{>nwH
3.credibility 可信赖程度 `G$>T#Dq
4.audit of financial statements 财务报表审计 h ;*x1BVE
5.agreed-upon procedures 执行商定程序 Uj5-x%~
6.high levels of assurance 高水平保证
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7.compilation 编制 >+{WiZ`
8.reliability 可靠性
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9.relevance 相关性 cQEUHhRg!
10.professional skepticism 职业谨慎 !+SL=xy!{
11.objectivity 客观性 cKVFykwM
12. professional competence 专业胜任能力 mG1~rI
13.Senior/CPA-in-charge 项目经理 M/ 64`lcb
14.audit engagement letter 业务约定书 a&'9[9E1
15.recurring audit 连续审计 h%EeU
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16.the client 委托人 9"P+K.%
17.change CPA 更换注册会计师 ;+~5XLk
18.the existing CPA 现任注册会计师 s[8. l35|
19.the successor CPA 后任注册会计师 >/n];
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20.the preceding CPA前任注册会计师 &'u|^d
21.issue the audit report 出具审计报告 T]\
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22.expert 专家 GxhE5f;
23.the board of directors 董事会 'J?{/O ^
24.knowledge of the entity‘ s business 了解被审计单位情况 BHr ,jC
25.assess material misstatement risks评估重大错报风险 33
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xeF>"6\
27.a general knowledge of —— 初步了解―――的情况 t=Oq<r
28.a more knowledge of—— 进一步了解的情况 E
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29.the prior year‘s working papers 以前年度工作底稿 =f~<*wQ
30.minutes of meeting 会议纪要 .?u<|4jE6
31.business risks 经营风险 ~9]vd|
32.appropriateness 适当性 {.LJ(|(Mz
33.accounting estimate 会计估计 {]\7
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34.management representations 管理层声明 PSJj$bt;<+
35.going concern assumption 持续经营假设 _%CM<z
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36.audit plan 审计计划 {8.Zb NEJ
37.significant audit areas 重点审计领域 :A8r{`R'N
38.error 错误 JRB6T _U
39.fraud舞弊 |"}rdOV)
40.modified or additional procedures 修改或追加审计程序 nVs@DH
41.misappropriation of assets 侵占资产 /bykIUTKI
42.transactions without substance 虚假交易 3S3 a|_+%
43.unusual pressures 异常压力 Z' i@;^=A
44.the suspected noncompliance 涉嫌存在违法行为 <6(0ZO%,C!
45.materialiy 重要性 H8YwMhE7
46.exceed the materiality level 超过重要性水平 cq[9#@
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47.approach the materiality level 接近重要性水平 z\eQB%aM
48.an acceptably low level 可接受水平 $q\"d?n
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 @@H/q
50.misstatements or omissions 错报或漏报 ^t3>Z|DiB^
51.aggregate 总计 ~R;/u")@e
52.subsequent events 期后事项 !SK`!/7c?
53.adjust the financial statements 调整财务报表 &MH8~LSb
54.perform additional audit procedures 实施追加的审计程序 +JI,6)Ry
55.audit risk 审计风险 @K <Onh`
56.detection risk 检查风险 76D$Nm
57.inappropriate audit opinion 不适当的审计意见 {]6-,/3UR
58.material misstatement 重大的错报 ug,AvHEnB
59.tolerable misstatement 可容忍错报 |pHlBzHj
60.the acceptable level of detection risk 可接受的检查风险