1.audit 审计 Mn-f
2.attestation 鉴证 #hA]r.
3.credibility 可信赖程度 YPjjSi:#
4.audit of financial statements 财务报表审计 xHA6
5.agreed-upon procedures 执行商定程序 n^svRM]eQ
6.high levels of assurance 高水平保证 syEWc(5
7.compilation 编制 /_N*6a~
8.reliability 可靠性 @E(_H$|E
9.relevance 相关性 7rc6
10.professional skepticism 职业谨慎 bJ[{[|yEd
11.objectivity 客观性 V/=NIeSE
12. professional competence 专业胜任能力 =~OH.=9\
13.Senior/CPA-in-charge 项目经理 D[m+=-
14.audit engagement letter 业务约定书 *r
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15.recurring audit 连续审计 h83;}>
16.the client 委托人 '8auj
17.change CPA 更换注册会计师 D!K){E
18.the existing CPA 现任注册会计师 X&B2&e;
19.the successor CPA 后任注册会计师 -P+@n)?T6
20.the preceding CPA前任注册会计师 <Ae1YHUY
21.issue the audit report 出具审计报告 7XZ5CX&
22.expert 专家 _T
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23.the board of directors 董事会 Cr!}qZq
24.knowledge of the entity‘ s business 了解被审计单位情况 .>5KwEK~
25.assess material misstatement risks评估重大错报风险 ?!N@%R>5rN
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 tWs ]Zd
27.a general knowledge of —— 初步了解―――的情况 /M:R|91:_
28.a more knowledge of—— 进一步了解的情况 cJ6n@\
29.the prior year‘s working papers 以前年度工作底稿 #HMJBQ4v#
30.minutes of meeting 会议纪要 m&GxLT6
31.business risks 经营风险
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32.appropriateness 适当性 \S[7-:Lu^
33.accounting estimate 会计估计 l!U_7)s/
34.management representations 管理层声明 2D5S%27,
35.going concern assumption 持续经营假设 H5L~[\
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36.audit plan 审计计划 QKj-"y
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37.significant audit areas 重点审计领域 i.eu$~F
38.error 错误 iIOA5 4!o
39.fraud舞弊 SDdefB
40.modified or additional procedures 修改或追加审计程序 ]h(}%fk_
41.misappropriation of assets 侵占资产 w
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42.transactions without substance 虚假交易 DNARe!pK
43.unusual pressures 异常压力 k`LoRqF
44.the suspected noncompliance 涉嫌存在违法行为 =}:9y6QR.
45.materialiy 重要性 ;.=ZwM]C
46.exceed the materiality level 超过重要性水平 ]Iku(<*Ya
47.approach the materiality level 接近重要性水平 rf2+~B{$,
48.an acceptably low level 可接受水平 2"31k2H[
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 `Qf$]Eoft
50.misstatements or omissions 错报或漏报 d?j
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51.aggregate 总计 8Ol#-2>k$
52.subsequent events 期后事项 @yBg)1A
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53.adjust the financial statements 调整财务报表 uF xrv
54.perform additional audit procedures 实施追加的审计程序 j,q8n`@
55.audit risk 审计风险 h0YI
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56.detection risk 检查风险 '$5.{o`s*1
57.inappropriate audit opinion 不适当的审计意见 TM|M#hMS
58.material misstatement 重大的错报 54TW8y `h
59.tolerable misstatement 可容忍错报 VDCG
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60.the acceptable level of detection risk 可接受的检查风险