1.audit 审计 7W"/N#G
2.attestation 鉴证 ;x-(kIiE
3.credibility 可信赖程度 ["}A
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4.audit of financial statements 财务报表审计 0o;O`/x
5.agreed-upon procedures 执行商定程序 @5WgqB
6.high levels of assurance 高水平保证 BPqk"HG]T
7.compilation 编制 Cezh l
8.reliability 可靠性 (:5G#?6,
9.relevance 相关性 u_PuqRcs
10.professional skepticism 职业谨慎 x[QZ@rGIW
11.objectivity 客观性 -D^L}b
12. professional competence 专业胜任能力 98fu>>*G{
13.Senior/CPA-in-charge 项目经理 Zmf'{t T5
14.audit engagement letter 业务约定书 petW
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15.recurring audit 连续审计 d6`OXTD
16.the client 委托人 77V
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17.change CPA 更换注册会计师 UfO7+_2
18.the existing CPA 现任注册会计师 1~J5uB 4
19.the successor CPA 后任注册会计师 A3HF,EG
20.the preceding CPA前任注册会计师 6k"
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21.issue the audit report 出具审计报告 sc W'AJJq
22.expert 专家 K$H
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23.the board of directors 董事会 1G;8MPU
24.knowledge of the entity‘ s business 了解被审计单位情况 $<|o
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25.assess material misstatement risks评估重大错报风险 9GgA 6#
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 q@n^
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27.a general knowledge of —— 初步了解―――的情况 Gih[i\%Q
28.a more knowledge of—— 进一步了解的情况 k6!4Zz_8
29.the prior year‘s working papers 以前年度工作底稿 C9qJ
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30.minutes of meeting 会议纪要 MxOD8TDF4
31.business risks 经营风险 e*C6uz9N
32.appropriateness 适当性 3$VxRz)
33.accounting estimate 会计估计 X<]qU3k5
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 QK; T~
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36.audit plan 审计计划 HSN8O@dy
37.significant audit areas 重点审计领域 2Vk\L~K
38.error 错误 WA$JI@g
39.fraud舞弊 {fV}gR2
40.modified or additional procedures 修改或追加审计程序 at6149B\)
41.misappropriation of assets 侵占资产 B&
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42.transactions without substance 虚假交易 \'Z<P,8~
43.unusual pressures 异常压力 MgJ36zM
44.the suspected noncompliance 涉嫌存在违法行为 5l DFp9
45.materialiy 重要性 ar.AL'
46.exceed the materiality level 超过重要性水平 p@YB?#Im
47.approach the materiality level 接近重要性水平 15{Y9!
48.an acceptably low level 可接受水平 Fl3#D7K
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 {_#y z\j
50.misstatements or omissions 错报或漏报 "w_N'-}#
51.aggregate 总计 rR,2UZR
52.subsequent events 期后事项 -?6MU~"GK
53.adjust the financial statements 调整财务报表 TZRcd~ 5$
54.perform additional audit procedures 实施追加的审计程序 F7MzCZvu
55.audit risk 审计风险 _q?<at}y
56.detection risk 检查风险 0)!Ll*L!p
57.inappropriate audit opinion 不适当的审计意见 93O;+Z5J
58.material misstatement 重大的错报 uj|BQ`k
59.tolerable misstatement 可容忍错报 %."@Q$lA
60.the acceptable level of detection risk 可接受的检查风险