1.audit 审计 `PH{syz
2.attestation 鉴证 HyWCMK6b
3.credibility 可信赖程度 PwLZkr@4^
4.audit of financial statements 财务报表审计 {/:x5l8
5.agreed-upon procedures 执行商定程序 M =r)I~
6.high levels of assurance 高水平保证 s->^=dy
7.compilation 编制 V "h
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8.reliability 可靠性 R~$qo)v
9.relevance 相关性
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10.professional skepticism 职业谨慎 DR<9#RRD
11.objectivity 客观性 ~$?ZK]YOrx
12. professional competence 专业胜任能力 wAW5
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13.Senior/CPA-in-charge 项目经理 kZ3ThIk%
14.audit engagement letter 业务约定书 g}',(tPMZ
15.recurring audit 连续审计 E^eVvP4uC@
16.the client 委托人 "#\;H$+
17.change CPA 更换注册会计师 HA>OkA/
18.the existing CPA 现任注册会计师 kW&TJP+5*
19.the successor CPA 后任注册会计师 E~oOKQ5W
20.the preceding CPA前任注册会计师 ^DwYOo 2B
21.issue the audit report 出具审计报告 CizX<Cr}
22.expert 专家 b1?'gn~
23.the board of directors 董事会 N<injx
24.knowledge of the entity‘ s business 了解被审计单位情况 )I.$=s
25.assess material misstatement risks评估重大错报风险 "LTad`]<Ro
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 s!7y
27.a general knowledge of —— 初步了解―――的情况 Npy:!
28.a more knowledge of—— 进一步了解的情况 6 ~w@PRy
29.the prior year‘s working papers 以前年度工作底稿 (JFWna0@
30.minutes of meeting 会议纪要 ?<'}r7D
31.business risks 经营风险 a!AA]
32.appropriateness 适当性 V6re
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33.accounting estimate 会计估计 >I&5j/&}+
34.management representations 管理层声明 I9hK }D
35.going concern assumption 持续经营假设 !d0kV,F:
36.audit plan 审计计划 '(|ofJe!
37.significant audit areas 重点审计领域 :G%61x&=Zc
38.error 错误 A2jUmK.&
39.fraud舞弊 nc|p )
40.modified or additional procedures 修改或追加审计程序 G*P#]eO
41.misappropriation of assets 侵占资产 7%eK37@u
42.transactions without substance 虚假交易 x+@rg];m
43.unusual pressures 异常压力 4@#
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44.the suspected noncompliance 涉嫌存在违法行为 j+
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45.materialiy 重要性 )|=j`jCC
46.exceed the materiality level 超过重要性水平 Z@PmM4F@S
47.approach the materiality level 接近重要性水平 }Ud*TOo `
48.an acceptably low level 可接受水平 u
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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 b!5~7Ub.No
50.misstatements or omissions 错报或漏报 ,wAF:7'
51.aggregate 总计 vnZC,J `
52.subsequent events 期后事项 RdRp.pb8
53.adjust the financial statements 调整财务报表 ;@Y;g(bw:
54.perform additional audit procedures 实施追加的审计程序 5taT5?n2
55.audit risk 审计风险 {[?(9u7R
56.detection risk 检查风险 (M.&^w;`,
57.inappropriate audit opinion 不适当的审计意见 %aVq+kC h
58.material misstatement 重大的错报 -4{<=y?"a
59.tolerable misstatement 可容忍错报 CdjI`
60.the acceptable level of detection risk 可接受的检查风险