1.audit 审计 w*-1*XNA
2.attestation 鉴证 .:(N1n'>1
3.credibility 可信赖程度 \NN5'DBx
4.audit of financial statements 财务报表审计 SB<09|2
5.agreed-upon procedures 执行商定程序 G1`H
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6.high levels of assurance 高水平保证 "v9i;Ba>+
7.compilation 编制 ZR|cZH1}C
8.reliability 可靠性 ;[[GA0
9.relevance 相关性 H>/LC* 8-
10.professional skepticism 职业谨慎 ~H+W[r}
11.objectivity 客观性 GSh~j-C'
12. professional competence 专业胜任能力 R/UL4R,)^
13.Senior/CPA-in-charge 项目经理 R{hq1-
14.audit engagement letter 业务约定书 U}]uPvu
15.recurring audit 连续审计 1X45~
16.the client 委托人 ?t{ 2y1
17.change CPA 更换注册会计师 g12mSbf=9
18.the existing CPA 现任注册会计师 *?Pbk+}%
19.the successor CPA 后任注册会计师 7Hm/g
20.the preceding CPA前任注册会计师 Ksu_4dE
21.issue the audit report 出具审计报告 mE
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22.expert 专家 F]"Hs>
23.the board of directors 董事会 j & x=?jX
24.knowledge of the entity‘ s business 了解被审计单位情况 $kM8E@x2
25.assess material misstatement risks评估重大错报风险 ji~P?5(:
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 Ub%sw&QG(9
27.a general knowledge of —— 初步了解―――的情况 8pQ:B
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28.a more knowledge of—— 进一步了解的情况 UVIR
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29.the prior year‘s working papers 以前年度工作底稿 s,2gd'
30.minutes of meeting 会议纪要 wV,l }Xb-
31.business risks 经营风险 K#LG7faj
32.appropriateness 适当性 bR*/d-v^
33.accounting estimate 会计估计 w'-J24>=
34.management representations 管理层声明 4)4E/q/5
35.going concern assumption 持续经营假设 =%Yw;%0)Y
36.audit plan 审计计划 +l,6}tV9
37.significant audit areas 重点审计领域 n~wNee
38.error 错误 !UV/p"CfX
39.fraud舞弊 -1>$3-ur~
40.modified or additional procedures 修改或追加审计程序 fcC?1M[BP~
41.misappropriation of assets 侵占资产 &d8z`amP
42.transactions without substance 虚假交易 <X{hW^??)
43.unusual pressures 异常压力 p7YfOUo
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44.the suspected noncompliance 涉嫌存在违法行为 pJK}9p=4`
45.materialiy 重要性 9u->.O: p
46.exceed the materiality level 超过重要性水平 BW61WH?
47.approach the materiality level 接近重要性水平 Q;
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48.an acceptably low level 可接受水平 B9-Nb
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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 jP-=x(
50.misstatements or omissions 错报或漏报 G \S >H
51.aggregate 总计 [9O,C-Mk
52.subsequent events 期后事项 I9 R\)3"
53.adjust the financial statements 调整财务报表 J3$Ce%<
54.perform additional audit procedures 实施追加的审计程序 )=
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55.audit risk 审计风险 eZr}xo@9
56.detection risk 检查风险 \40d?N#D
57.inappropriate audit opinion 不适当的审计意见 H3?HQ>&O7
58.material misstatement 重大的错报 #78P_{#!
59.tolerable misstatement 可容忍错报 9b0M'x'W5
60.the acceptable level of detection risk 可接受的检查风险