1.audit 审计 xK$}QZ)
2.attestation 鉴证 7d3'CQQ4
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 S3R|8?|
5.agreed-upon procedures 执行商定程序 s{yJ:WncI
6.high levels of assurance 高水平保证 IYuyj(/!
7.compilation 编制 "Jb3&qdU
8.reliability 可靠性 .D+RLO z
9.relevance 相关性 ]}BB/KQy^
10.professional skepticism 职业谨慎 .W!tveX8-
11.objectivity 客观性 iPMB$SdfO
12. professional competence 专业胜任能力 ,/~[S
13.Senior/CPA-in-charge 项目经理 0;}Aj8Fle
14.audit engagement letter 业务约定书 QZ?d2PC=>?
15.recurring audit 连续审计 |kId8WtA
16.the client 委托人
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17.change CPA 更换注册会计师 ows^W8-w
18.the existing CPA 现任注册会计师 BRe{1i 6
19.the successor CPA 后任注册会计师 Gu2_dT
20.the preceding CPA前任注册会计师 7nm}f
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21.issue the audit report 出具审计报告 a lrt*V|=
22.expert 专家 Ymq3ty]Pe
23.the board of directors 董事会 llNXQlP\B
24.knowledge of the entity‘ s business 了解被审计单位情况 "c
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25.assess material misstatement risks评估重大错报风险 "hW(S
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 /4yOs@#
27.a general knowledge of —— 初步了解―――的情况 y
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28.a more knowledge of—— 进一步了解的情况 -<6v:Z
29.the prior year‘s working papers 以前年度工作底稿 d;{y`4p)s
30.minutes of meeting 会议纪要 Hfke
31.business risks 经营风险 QO@6V
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32.appropriateness 适当性 ~u!gUJ:
33.accounting estimate 会计估计 &(g|="T
34.management representations 管理层声明 d5Qd'
35.going concern assumption 持续经营假设 |Td_S|:d
36.audit plan 审计计划 [ dGO,ndE
37.significant audit areas 重点审计领域 s,w YlVYf!
38.error 错误 rw&y,%2
39.fraud舞弊 =qw&dwIQ
40.modified or additional procedures 修改或追加审计程序 w}d}hI
41.misappropriation of assets 侵占资产 G[#.mD{k
42.transactions without substance 虚假交易 M2dmG<
43.unusual pressures 异常压力 c)03Ms4
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44.the suspected noncompliance 涉嫌存在违法行为 yOc|*O=]U
45.materialiy 重要性 w$b~x4y%
46.exceed the materiality level 超过重要性水平 ovz#
47.approach the materiality level 接近重要性水平 #'C/Gya
48.an acceptably low level 可接受水平 Hr6wgYPi
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 b7!UZu]IEv
50.misstatements or omissions 错报或漏报 m*gj|1k
51.aggregate 总计 3EmcYC
52.subsequent events 期后事项 ~Yl<S(/4
53.adjust the financial statements 调整财务报表 h`lmC]X_
54.perform additional audit procedures 实施追加的审计程序 +lKrj\Xj
55.audit risk 审计风险 2hy NVG&$
56.detection risk 检查风险 }%+qP+O\
57.inappropriate audit opinion 不适当的审计意见 gGmxx,i
58.material misstatement 重大的错报 [.a;L">
59.tolerable misstatement 可容忍错报 C%]."R cMC
60.the acceptable level of detection risk 可接受的检查风险