1.audit 审计 9@ndi u[
2.attestation 鉴证 C/G]v*MBQ
3.credibility 可信赖程度 @RGDhwS47
4.audit of financial statements 财务报表审计 hGI+:Js6
5.agreed-upon procedures 执行商定程序 >7'+ye6z
6.high levels of assurance 高水平保证 */w7?QOv
7.compilation 编制 xvmt.> f
8.reliability 可靠性 t0Zk-/s
9.relevance 相关性 ^gOww6$ <
10.professional skepticism 职业谨慎 zBY
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11.objectivity 客观性 6YmP[%
12. professional competence 专业胜任能力 )JhT1j Qc
13.Senior/CPA-in-charge 项目经理 ?^9BMQ+
14.audit engagement letter 业务约定书 5qbq,#Pf
15.recurring audit 连续审计 iA'As%S1
16.the client 委托人 19Ww3PvQ;
17.change CPA 更换注册会计师 i%;"[M
18.the existing CPA 现任注册会计师 XJgh>^R^
19.the successor CPA 后任注册会计师 F_=1;,K%
20.the preceding CPA前任注册会计师 eY,O@'"8`
21.issue the audit report 出具审计报告 {\G`]r-cM
22.expert 专家 r\2vl8X~
23.the board of directors 董事会 [Atc "X$
24.knowledge of the entity‘ s business 了解被审计单位情况 A&zS'toU
25.assess material misstatement risks评估重大错报风险 I [0!SIqY
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 3K>gz:dt
27.a general knowledge of —— 初步了解―――的情况 ez\eOH6
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 7Xg?U'X
30.minutes of meeting 会议纪要 "(`2eXRn
31.business risks 经营风险 m%QSapV
32.appropriateness 适当性 E{y1S\7K
33.accounting estimate 会计估计 6L9,'Bg
34.management representations 管理层声明 ST
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35.going concern assumption 持续经营假设 #HAC*n
36.audit plan 审计计划 BT,b-=
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37.significant audit areas 重点审计领域 :
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38.error 错误 tfYB _N
39.fraud舞弊 ; s|w{.<:
40.modified or additional procedures 修改或追加审计程序 kWhr1wR1
41.misappropriation of assets 侵占资产 dJ
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42.transactions without substance 虚假交易 SZhOm
43.unusual pressures 异常压力 mwC=o5O
44.the suspected noncompliance 涉嫌存在违法行为 jlqv2V7=/
45.materialiy 重要性 $,fy$
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46.exceed the materiality level 超过重要性水平 6C [E
47.approach the materiality level 接近重要性水平 < zOi4v0
48.an acceptably low level 可接受水平 CMW,slC_3
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 UZ2TqR
50.misstatements or omissions 错报或漏报 $s-Y%gc
51.aggregate 总计 `~#<&w
52.subsequent events 期后事项 SA;#aj}rV
53.adjust the financial statements 调整财务报表 z6*<V5<7
54.perform additional audit procedures 实施追加的审计程序 s?rBE.g@}
55.audit risk 审计风险 0w=R_C)
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56.detection risk 检查风险 !H@0MQ7
57.inappropriate audit opinion 不适当的审计意见 Kibr ]w
58.material misstatement 重大的错报 d0'HDVd
59.tolerable misstatement 可容忍错报 #_i`#d)
60.the acceptable level of detection risk 可接受的检查风险