1.audit 审计 F+W{R+6
2.attestation 鉴证 f Avh!g
3.credibility 可信赖程度 }b{7+ +
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4.audit of financial statements 财务报表审计 p`!<yq2_
5.agreed-upon procedures 执行商定程序 'mF&`BN}b
6.high levels of assurance 高水平保证 )U8=-_m
7.compilation 编制 ;:Tb_4Hr
8.reliability 可靠性 u_o]\D~
9.relevance 相关性 6!=q+sw/X
10.professional skepticism 职业谨慎 bcAk$tA2
11.objectivity 客观性 >]Dn,*R
12. professional competence 专业胜任能力 wawJZ+V
13.Senior/CPA-in-charge 项目经理 gXY]NWI
14.audit engagement letter 业务约定书 `?d`
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15.recurring audit 连续审计 uE..1N&*
16.the client 委托人 F
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17.change CPA 更换注册会计师 zP|^@Homk
18.the existing CPA 现任注册会计师 OhM_{]*
19.the successor CPA 后任注册会计师 DD[<J:
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20.the preceding CPA前任注册会计师 uOh
21.issue the audit report 出具审计报告 SI=7$8T5=5
22.expert 专家 '+*'sQvH[
23.the board of directors 董事会 $"6Gv
24.knowledge of the entity‘ s business 了解被审计单位情况 _d>{Hz2
25.assess material misstatement risks评估重大错报风险 wz Y{ii
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 r=]$>&
27.a general knowledge of —— 初步了解―――的情况 z1.vnGP
28.a more knowledge of—— 进一步了解的情况 A3J=,aRI_v
29.the prior year‘s working papers 以前年度工作底稿 QQ %W3D@
30.minutes of meeting 会议纪要
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31.business risks 经营风险 #TB
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32.appropriateness 适当性 \J-D
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33.accounting estimate 会计估计 Y+0GJ
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34.management representations 管理层声明 Q0g^%
35.going concern assumption 持续经营假设 L9!\\U
36.audit plan 审计计划 wb39s^n
37.significant audit areas 重点审计领域 *- E'$
38.error 错误 5d-rF:#
39.fraud舞弊 XXXQA Y-,C
40.modified or additional procedures 修改或追加审计程序 {?r5~T`2
41.misappropriation of assets 侵占资产 L} K8cB
42.transactions without substance 虚假交易 4lwoTGVZj
43.unusual pressures 异常压力 \Y6r
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44.the suspected noncompliance 涉嫌存在违法行为 Q
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45.materialiy 重要性 ROO@EQ#`Z
46.exceed the materiality level 超过重要性水平 K :>O X
47.approach the materiality level 接近重要性水平 '{)Jhl47
48.an acceptably low level 可接受水平 F><ficT
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 m@",Zr`f=
50.misstatements or omissions 错报或漏报 N).'>
51.aggregate 总计 oA;ZDO06r
52.subsequent events 期后事项 8KsPAK_
53.adjust the financial statements 调整财务报表 a/[)A _-
54.perform additional audit procedures 实施追加的审计程序 vb9C&
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55.audit risk 审计风险 Xwd9-:
56.detection risk 检查风险 ~{pd
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57.inappropriate audit opinion 不适当的审计意见 _
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58.material misstatement 重大的错报 Y<_;8%S
59.tolerable misstatement 可容忍错报 c IPOI'3d
60.the acceptable level of detection risk 可接受的检查风险