1.audit 审计 E)>6}0P
2.attestation 鉴证 U4^dDj
3.credibility 可信赖程度 *i)GoQoB
4.audit of financial statements 财务报表审计 WS2TOAya)
5.agreed-upon procedures 执行商定程序 Ne
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6.high levels of assurance 高水平保证 d4A}BTs1
7.compilation 编制 "f5u2=7 }
8.reliability 可靠性 fZXd<Fg+
9.relevance 相关性 (3=. 3[
10.professional skepticism 职业谨慎 p2w/jJMD
11.objectivity 客观性 #YhKAG@|
12. professional competence 专业胜任能力 Z#^2F8,]
13.Senior/CPA-in-charge 项目经理 TC J\@|yw
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 h`Y t4
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16.the client 委托人 7|"11^q
17.change CPA 更换注册会计师 aD0w82s]J
18.the existing CPA 现任注册会计师 jS|(g##4
19.the successor CPA 后任注册会计师 yh lZdF
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 \/{qE hP
22.expert 专家 24|:VxO
23.the board of directors 董事会 ];j8vts&
24.knowledge of the entity‘ s business 了解被审计单位情况 {s_0[>
25.assess material misstatement risks评估重大错报风险 1AA(qE
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 gy~M]u{
27.a general knowledge of —— 初步了解―――的情况 ~hP[[?
28.a more knowledge of—— 进一步了解的情况 *)u_m h
29.the prior year‘s working papers 以前年度工作底稿 }RW4
30.minutes of meeting 会议纪要 -/7[_,
31.business risks 经营风险 gY;N>Yq,C
32.appropriateness 适当性 M`iJ6L
33.accounting estimate 会计估计 | ql!@M(p
34.management representations 管理层声明 6S]GSS<
35.going concern assumption 持续经营假设 yvNYYp2r
36.audit plan 审计计划 P),%S9jP;
37.significant audit areas 重点审计领域 uodO^5"-
38.error 错误 [y>Q3UqN
39.fraud舞弊 E/AM<eN
40.modified or additional procedures 修改或追加审计程序 "ve?7&G7U
41.misappropriation of assets 侵占资产 Cg )#B+
42.transactions without substance 虚假交易 7Zr jU{
43.unusual pressures 异常压力 7|65;jm+
44.the suspected noncompliance 涉嫌存在违法行为 OM2|c}]ZQ
45.materialiy 重要性 c3oI\lU
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 WDgp(Av!
48.an acceptably low level 可接受水平 ChGwG.-%L
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 :GGsQ
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50.misstatements or omissions 错报或漏报 [o|]>(tk
51.aggregate 总计 ~x>IN1Vci
52.subsequent events 期后事项 0nhsjN}v
53.adjust the financial statements 调整财务报表 j
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54.perform additional audit procedures 实施追加的审计程序 6^|bKoN/ f
55.audit risk 审计风险 =fG(K!AQ
56.detection risk 检查风险 BWw7o{d
57.inappropriate audit opinion 不适当的审计意见 @{t^8I#]
58.material misstatement 重大的错报 _FAwW<S4B
59.tolerable misstatement 可容忍错报 =>-b?F0(c
60.the acceptable level of detection risk 可接受的检查风险