1.audit 审计 NPEs0|
2.attestation 鉴证 Y0U<l1(|
3.credibility 可信赖程度 R28h%KN
4.audit of financial statements 财务报表审计 Rj%q)aw'
5.agreed-upon procedures 执行商定程序 Qp${/
6.high levels of assurance 高水平保证 8<6;X7<-
7.compilation 编制 [ua{qJ9
8.reliability 可靠性 m`-{ V<(M
9.relevance 相关性 pFD L5
10.professional skepticism 职业谨慎 Z%MP:@z
11.objectivity 客观性 z@biX
12. professional competence 专业胜任能力 qGgT<Rd~1
13.Senior/CPA-in-charge 项目经理 r>`65o
14.audit engagement letter 业务约定书 qMz0R\4
15.recurring audit 连续审计 8fJ- XFK$:
16.the client 委托人 1NT@}j~/
17.change CPA 更换注册会计师 mg*[,_3q33
18.the existing CPA 现任注册会计师 (
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19.the successor CPA 后任注册会计师 1<
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20.the preceding CPA前任注册会计师 '8wA+N6Zr7
21.issue the audit report 出具审计报告 ;e_n7>'#%
22.expert 专家 h 5ST`jZ
23.the board of directors 董事会 hHdH#-O:4"
24.knowledge of the entity‘ s business 了解被审计单位情况 !B(6
25.assess material misstatement risks评估重大错报风险 A3 bE3Fk$
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 HkEfBQmh
27.a general knowledge of —— 初步了解―――的情况 {cKKTD
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28.a more knowledge of—— 进一步了解的情况 k|nv[xY0
29.the prior year‘s working papers 以前年度工作底稿 m
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30.minutes of meeting 会议纪要 +=^10D
31.business risks 经营风险 x2[A(O=
32.appropriateness 适当性 6<R!`N 6
33.accounting estimate 会计估计 {KE858
34.management representations 管理层声明 &jf :7y
35.going concern assumption 持续经营假设 3xh~xE
36.audit plan 审计计划 n_hV;
37.significant audit areas 重点审计领域 uG2Hzav
38.error 错误 gz-}nCSi
39.fraud舞弊 k 0z2)3L
40.modified or additional procedures 修改或追加审计程序 !,PG!Gnl
41.misappropriation of assets 侵占资产 x
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42.transactions without substance 虚假交易 c
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43.unusual pressures 异常压力 Edc< 8-
44.the suspected noncompliance 涉嫌存在违法行为 ;+`t[ go
45.materialiy 重要性 gyJ$Jp
46.exceed the materiality level 超过重要性水平 ^c!"*L0E
47.approach the materiality level 接近重要性水平 iXMs*GcK
48.an acceptably low level 可接受水平 ;zIAh[z
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 o4,W!^n2
50.misstatements or omissions 错报或漏报 _JiB=<Fkr
51.aggregate 总计 ~%B^`s
52.subsequent events 期后事项 } O8|_d
53.adjust the financial statements 调整财务报表 )VID
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54.perform additional audit procedures 实施追加的审计程序 2}[)y\`t3
55.audit risk 审计风险 8/x@|rjW
56.detection risk 检查风险 Z~ VOO7|m
57.inappropriate audit opinion 不适当的审计意见 xg k~y,F
58.material misstatement 重大的错报 1j
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59.tolerable misstatement 可容忍错报 |[;9$Vn
60.the acceptable level of detection risk 可接受的检查风险