1.audit 审计 ikxSWO_Y=
2.attestation 鉴证 Lqch~@E&%#
3.credibility 可信赖程度 N@A#e/8
4.audit of financial statements 财务报表审计 &[Sw:{&*jv
5.agreed-upon procedures 执行商定程序 H/L3w|2+
6.high levels of assurance 高水平保证 .7kVC
7.compilation 编制 r},|kb
8.reliability 可靠性
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9.relevance 相关性 AVcZ.+?
10.professional skepticism 职业谨慎 >K
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11.objectivity 客观性 u5,IH2BU
12. professional competence 专业胜任能力 ?&X6VNbU
13.Senior/CPA-in-charge 项目经理 ~(&xBtg:}
14.audit engagement letter 业务约定书 ' l!QGKz
15.recurring audit 连续审计 1gt[_P2u
16.the client 委托人 bX6*/N
17.change CPA 更换注册会计师 Jz|(B_U
18.the existing CPA 现任注册会计师 &1?Q]ZRp
19.the successor CPA 后任注册会计师 Awr]@%I
20.the preceding CPA前任注册会计师 5o72X k
21.issue the audit report 出具审计报告 J`x9XWYw
22.expert 专家 ~z'0~3
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 ~]yqJYiid^
25.assess material misstatement risks评估重大错报风险 +L49
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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 ZtvU~'Q
27.a general knowledge of —— 初步了解―――的情况 n
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28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 X:e'@]Z)?
30.minutes of meeting 会议纪要 @+2Zt%
31.business risks 经营风险 un/eS-IIh
32.appropriateness 适当性 T }8aj
33.accounting estimate 会计估计 Bo0y"W[+
34.management representations 管理层声明 jxoEOE
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35.going concern assumption 持续经营假设 au7BqV!uL
36.audit plan 审计计划 y7w>/7q
37.significant audit areas 重点审计领域 u(o @_6
38.error 错误 r;'!qwr
39.fraud舞弊 Zn^E
40.modified or additional procedures 修改或追加审计程序 L*l( ~t)vF
41.misappropriation of assets 侵占资产 C4G)anT
42.transactions without substance 虚假交易 6S8l
43.unusual pressures 异常压力 P9'5=e@jB
44.the suspected noncompliance 涉嫌存在违法行为 >Y,7>ahyt
45.materialiy 重要性 "ulaF+
46.exceed the materiality level 超过重要性水平 tT
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47.approach the materiality level 接近重要性水平 [Ytia#Vv
48.an acceptably low level 可接受水平
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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 lu{}j4
50.misstatements or omissions 错报或漏报 "d#s|_n,d)
51.aggregate 总计 |/s.PNP2
52.subsequent events 期后事项 @2u<Bh}}
53.adjust the financial statements 调整财务报表 0hv[Ff
54.perform additional audit procedures 实施追加的审计程序 q{@Wn]!k
55.audit risk 审计风险 vbFAS:Y:+
56.detection risk 检查风险 B8nXWi
57.inappropriate audit opinion 不适当的审计意见 _m&VdIPO
58.material misstatement 重大的错报 =?2y
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59.tolerable misstatement 可容忍错报 lfKknp#B/O
60.the acceptable level of detection risk 可接受的检查风险