1.audit 审计 zpn9,,~u
2.attestation 鉴证 h,:m~0gmj
3.credibility 可信赖程度 LBeF&sb6
4.audit of financial statements 财务报表审计 |d2S
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5.agreed-upon procedures 执行商定程序 M)Z7k/=<P
6.high levels of assurance 高水平保证 Oi.C(@^(
7.compilation 编制 ;?Tbnn Wn
8.reliability 可靠性 !/b>sN}
9.relevance 相关性 BKCiIfkZ
10.professional skepticism 职业谨慎 s[>,X#7 y
11.objectivity 客观性 v4TQX<0s
12. professional competence 专业胜任能力 ?FZ HrA
13.Senior/CPA-in-charge 项目经理 Vr)S{k-Q
14.audit engagement letter 业务约定书 =ZznFVJ`={
15.recurring audit 连续审计 4\N;2N
16.the client 委托人 #P9~}JB3,
17.change CPA 更换注册会计师 1t~G|zhX
18.the existing CPA 现任注册会计师 g}oi!f$|
19.the successor CPA 后任注册会计师 eb{nWP
20.the preceding CPA前任注册会计师 s]0{a.Cpv
21.issue the audit report 出具审计报告 M]
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22.expert 专家 }-{H Y
23.the board of directors 董事会 e2Pcm_Ahv*
24.knowledge of the entity‘ s business 了解被审计单位情况 |3b^~?S
25.assess material misstatement risks评估重大错报风险 net@j#}j-
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 %IA\pSE
27.a general knowledge of —— 初步了解―――的情况 ~vhE|f
28.a more knowledge of—— 进一步了解的情况 !*&V-4
29.the prior year‘s working papers 以前年度工作底稿 x_}:D *aI
30.minutes of meeting 会议纪要 |^I0dR/w:
31.business risks 经营风险 (8DC}kckE
32.appropriateness 适当性 7F7{)L
33.accounting estimate 会计估计 |Zpfq63W
34.management representations 管理层声明 4Z=_,#h4.
35.going concern assumption 持续经营假设 tY<4%~%X
36.audit plan 审计计划 UgSB>V<?
37.significant audit areas 重点审计领域 wmL'F:UP
38.error 错误 qr^3R&z!}
39.fraud舞弊 CsR$c,8X.
40.modified or additional procedures 修改或追加审计程序 ~W'{p
41.misappropriation of assets 侵占资产 e]"W!KcD9
42.transactions without substance 虚假交易 \)904W5R
43.unusual pressures 异常压力 M)+H{5bt
44.the suspected noncompliance 涉嫌存在违法行为 9&2O9Nz6
45.materialiy 重要性 i>A s;*
46.exceed the materiality level 超过重要性水平 4B1v4g
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47.approach the materiality level 接近重要性水平 %XDc,AR[
48.an acceptably low level 可接受水平 DJ k/{Z:
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_/zK6e
50.misstatements or omissions 错报或漏报 kCF>nt@
51.aggregate 总计 [ ({nj`
52.subsequent events 期后事项 }eU*(
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53.adjust the financial statements 调整财务报表 %lhEM
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54.perform additional audit procedures 实施追加的审计程序 ^zmG0EH,
55.audit risk 审计风险 <z&/L/bl"
56.detection risk 检查风险 6I4\q.^qw
57.inappropriate audit opinion 不适当的审计意见 ::lKL
58.material misstatement 重大的错报 bHYy }weZ
59.tolerable misstatement 可容忍错报 (zYtNLoFx
60.the acceptable level of detection risk 可接受的检查风险