1.audit 审计 r!&174DSR1
2.attestation 鉴证 ^s{F f+]W
3.credibility 可信赖程度 V[(fE=cIN~
4.audit of financial statements 财务报表审计 hr];!.Fv
5.agreed-upon procedures 执行商定程序 Z^> 4qf,k
6.high levels of assurance 高水平保证
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7.compilation 编制 U
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8.reliability 可靠性 ID_4M_G
9.relevance 相关性 -~]H5er`
10.professional skepticism 职业谨慎 4 eLZ
11.objectivity 客观性 8NfXYR#
12. professional competence 专业胜任能力 }[akj8U
13.Senior/CPA-in-charge 项目经理 %C/p+Tg
14.audit engagement letter 业务约定书 [`@M!G.
15.recurring audit 连续审计 ?"Ez
16.the client 委托人 Q'n+K5&p
17.change CPA 更换注册会计师 5f7id7SI
18.the existing CPA 现任注册会计师 |<u+Xi
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19.the successor CPA 后任注册会计师 m8L *LB
20.the preceding CPA前任注册会计师 N~,
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21.issue the audit report 出具审计报告 `0qjaC
22.expert 专家 Pg8.RvmQ
23.the board of directors 董事会 &\9%;k
24.knowledge of the entity‘ s business 了解被审计单位情况 ?+Gt?-! 5q
25.assess material misstatement risks评估重大错报风险 1O`V_d)
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 v7"VH90`!
27.a general knowledge of —— 初步了解―――的情况 ?SNacN@r
28.a more knowledge of—— 进一步了解的情况 DT`HS/~fH
29.the prior year‘s working papers 以前年度工作底稿 n
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30.minutes of meeting 会议纪要 )9nW`d+
31.business risks 经营风险 PRU&y/zZmG
32.appropriateness 适当性 !CU-5bpu
33.accounting estimate 会计估计 R$awo/'^
34.management representations 管理层声明 ?(gha
35.going concern assumption 持续经营假设 V| V9.
36.audit plan 审计计划 )Dz]Pv]H'
37.significant audit areas 重点审计领域 5.\p]>|G1
38.error 错误 ee?
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39.fraud舞弊 OWibmX
40.modified or additional procedures 修改或追加审计程序 C7dq=(p&
41.misappropriation of assets 侵占资产 hV(^Y)f
42.transactions without substance 虚假交易 8lM=v> Xc
43.unusual pressures 异常压力 D\_nqx9O
44.the suspected noncompliance 涉嫌存在违法行为 s;I
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45.materialiy 重要性 7n#-3#_mG
46.exceed the materiality level 超过重要性水平 \oWpyT _
47.approach the materiality level 接近重要性水平 SEM?vQ
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48.an acceptably low level 可接受水平 Da 7(jA+
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 iHhdoY[]
50.misstatements or omissions 错报或漏报 ]owgsR
51.aggregate 总计 R5ra*!|L)
52.subsequent events 期后事项 $_F_%m"\
53.adjust the financial statements 调整财务报表 rNk'W, FU
54.perform additional audit procedures 实施追加的审计程序 r<ww%2HTS
55.audit risk 审计风险 >
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56.detection risk 检查风险 #ELeW3
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57.inappropriate audit opinion 不适当的审计意见 %nkP" Z#
58.material misstatement 重大的错报 * F%1
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59.tolerable misstatement 可容忍错报 D
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60.the acceptable level of detection risk 可接受的检查风险