1.audit 审计 C%}FVO\c
2.attestation 鉴证 {{SQL)yJ
3.credibility 可信赖程度 yew9bn0a=
4.audit of financial statements 财务报表审计 WkXa%OZ
5.agreed-upon procedures 执行商定程序 < I8hy$+6
6.high levels of assurance 高水平保证 i)+@'!6
7.compilation 编制 }j+ZF'#
8.reliability 可靠性 Ga.a"\F.V
9.relevance 相关性 ysGK5kFz
10.professional skepticism 职业谨慎 3PpycJ}
11.objectivity 客观性 k/j]
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12. professional competence 专业胜任能力 a&.8*|w3
13.Senior/CPA-in-charge 项目经理 c/x ^I{b*
14.audit engagement letter 业务约定书 oq^#mJL
15.recurring audit 连续审计 Rzj5B\+Rk(
16.the client 委托人 ;5PXPpJ
17.change CPA 更换注册会计师 jNaK]
18.the existing CPA 现任注册会计师 <[ 8at6;
19.the successor CPA 后任注册会计师 T.`E DluG
20.the preceding CPA前任注册会计师 #)GL%{Oa
21.issue the audit report 出具审计报告 u~bk~3.I
22.expert 专家 #If}P
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23.the board of directors 董事会 80![aj}z4G
24.knowledge of the entity‘ s business 了解被审计单位情况 la</I
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25.assess material misstatement risks评估重大错报风险 v'`C16&^]
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 9Fv1D
27.a general knowledge of —— 初步了解―――的情况 ]A5FN4 E
28.a more knowledge of—— 进一步了解的情况 b5No>U) /
29.the prior year‘s working papers 以前年度工作底稿 oa}-=hG
30.minutes of meeting 会议纪要 h-<('w:A
31.business risks 经营风险 vCFMO3
32.appropriateness 适当性 .,
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33.accounting estimate 会计估计 Cc$!TZq=
34.management representations 管理层声明 M//q7SHh
35.going concern assumption 持续经营假设 :JV=
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36.audit plan 审计计划 )_,*2|b
37.significant audit areas 重点审计领域 rt_%_f>qd
38.error 错误 q$(aMO&J
39.fraud舞弊 *_!nil 3(i
40.modified or additional procedures 修改或追加审计程序 HIk5Q'e k
41.misappropriation of assets 侵占资产 i`z1if6O
42.transactions without substance 虚假交易 |
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43.unusual pressures 异常压力 Y]Vt&*{JV
44.the suspected noncompliance 涉嫌存在违法行为 Uk`ym
45.materialiy 重要性 !)?n n3
46.exceed the materiality level 超过重要性水平 =!GUQLS{
47.approach the materiality level 接近重要性水平 \v)Dy)Vhg2
48.an acceptably low level 可接受水平 plh.-"
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 #@w8wCj
50.misstatements or omissions 错报或漏报 p3&/F=T;)
51.aggregate 总计 eY-W5TgU
52.subsequent events 期后事项 Qo4]_,kR
53.adjust the financial statements 调整财务报表 t:eZ`6o$T\
54.perform additional audit procedures 实施追加的审计程序 M56
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55.audit risk 审计风险 r?nvJHP
56.detection risk 检查风险 %\6|fKB4<
57.inappropriate audit opinion 不适当的审计意见 ?w#V<3=
58.material misstatement 重大的错报 ['~3"lK^O
59.tolerable misstatement 可容忍错报 }TzMWdT
60.the acceptable level of detection risk 可接受的检查风险