1.audit 审计 ? 3fnt "
2.attestation 鉴证 5 ,MM`:{{
3.credibility 可信赖程度 `;}qjm0a
4.audit of financial statements 财务报表审计 k8st XW-w
5.agreed-upon procedures 执行商定程序 vo
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6.high levels of assurance 高水平保证 e"^WXP.t&
7.compilation 编制 |khFQ(
8.reliability 可靠性 }|Q
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9.relevance 相关性 ` $1A;wg<
10.professional skepticism 职业谨慎 ;U?=YSHk 7
11.objectivity 客观性 0N
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12. professional competence 专业胜任能力 &?QKWxN
13.Senior/CPA-in-charge 项目经理 a] c03$f K
14.audit engagement letter 业务约定书 ?E!M%c@,
15.recurring audit 连续审计 o<48' > [
16.the client 委托人 \\ R<HuTY
17.change CPA 更换注册会计师 -2}ons(
18.the existing CPA 现任注册会计师 Z:h'kgG &
19.the successor CPA 后任注册会计师 [AFR \{
20.the preceding CPA前任注册会计师 a+v.(mCG
21.issue the audit report 出具审计报告 Bj6%mI42hl
22.expert 专家 zwQ #Yvd
23.the board of directors 董事会 3'L =S
24.knowledge of the entity‘ s business 了解被审计单位情况 3; z1Hp2X
25.assess material misstatement risks评估重大错报风险 ]Gm4gd`
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 TW 1`{SM
27.a general knowledge of —— 初步了解―――的情况 Xbx=h ^S
28.a more knowledge of—— 进一步了解的情况 9wfE^E1
29.the prior year‘s working papers 以前年度工作底稿 )Az0.}
30.minutes of meeting 会议纪要 8v/,< eARJ
31.business risks 经营风险 mnZ fk
32.appropriateness 适当性 #o~C0`8!B=
33.accounting estimate 会计估计 ;8MQ'#
34.management representations 管理层声明 PyI"B96gz
35.going concern assumption 持续经营假设 T"H"m4{'
36.audit plan 审计计划 J0&-UnJ
37.significant audit areas 重点审计领域 x76;wQ
38.error 错误 p<D@l2vt
39.fraud舞弊 wU'+4N".
40.modified or additional procedures 修改或追加审计程序 /:
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41.misappropriation of assets 侵占资产 Y#9bM $x7
42.transactions without substance 虚假交易 t; #@t/`
43.unusual pressures 异常压力 yZ=O+H
44.the suspected noncompliance 涉嫌存在违法行为 =`( W^&|
45.materialiy 重要性 {C]tS5$Z
46.exceed the materiality level 超过重要性水平 Dby|l#X
47.approach the materiality level 接近重要性水平 er
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48.an acceptably low level 可接受水平 (O!CH N!:
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 PL31(!`@d
50.misstatements or omissions 错报或漏报 8]#J_|A6Z
51.aggregate 总计 PpLh j
52.subsequent events 期后事项 $P8AU81
53.adjust the financial statements 调整财务报表 +:aNgO#e8
54.perform additional audit procedures 实施追加的审计程序 3e-E/ 6zH6
55.audit risk 审计风险 < ir]bQT
56.detection risk 检查风险 _XT
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57.inappropriate audit opinion 不适当的审计意见 /i
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58.material misstatement 重大的错报 ,bM ):
59.tolerable misstatement 可容忍错报 -e"kJd&V
60.the acceptable level of detection risk 可接受的检查风险
