1.audit 审计 <w8H[y"c
2.attestation 鉴证 [;F!\B-
3.credibility 可信赖程度 gm8JxhL
4.audit of financial statements 财务报表审计 MPyDG"B *
5.agreed-upon procedures 执行商定程序 Eb63O
6.high levels of assurance 高水平保证 WX
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7.compilation 编制
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8.reliability 可靠性 \yxGE+~P
9.relevance 相关性 t}pYSSTz
10.professional skepticism 职业谨慎 )`\Q/TMl5
11.objectivity 客观性 h
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12. professional competence 专业胜任能力 a>,_o(]cW
13.Senior/CPA-in-charge 项目经理 t7xJ"
14.audit engagement letter 业务约定书 B4+u/hkbh?
15.recurring audit 连续审计 B>\q!dX3
16.the client 委托人 0]]OE+9<c
17.change CPA 更换注册会计师 NiE`u
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18.the existing CPA 现任注册会计师 MTgf.
19.the successor CPA 后任注册会计师 Nl%5OBm
20.the preceding CPA前任注册会计师 \VW":+
21.issue the audit report 出具审计报告 vS3Y9|-:
22.expert 专家 T('rM:)/
23.the board of directors 董事会 M\7F1\ X
24.knowledge of the entity‘ s business 了解被审计单位情况 f><V;D#
25.assess material misstatement risks评估重大错报风险 XbFo#Pwk
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`Pe4CrWvu
27.a general knowledge of —— 初步了解―――的情况 m]
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28.a more knowledge of—— 进一步了解的情况 [)I
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29.the prior year‘s working papers 以前年度工作底稿 cd=H4:<T5
30.minutes of meeting 会议纪要 0R(['s:3`
31.business risks 经营风险 JnnxXj30,
32.appropriateness 适当性 aYHs35
33.accounting estimate 会计估计 J#iuF'%Ds
34.management representations 管理层声明 `w@z
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35.going concern assumption 持续经营假设 Lk^bzW>f
36.audit plan 审计计划 {CVZ
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37.significant audit areas 重点审计领域 /6n"$qon6
38.error 错误 F*Yx1vj
39.fraud舞弊 qvhG^b0h
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 h2:TbQ
42.transactions without substance 虚假交易 P# 8lO%;
43.unusual pressures 异常压力 .i` -t"
44.the suspected noncompliance 涉嫌存在违法行为 gS]
45.materialiy 重要性 j"zW0g!S
46.exceed the materiality level 超过重要性水平 4U'sBaY!K
47.approach the materiality level 接近重要性水平 4ISIg\:c*
48.an acceptably low level 可接受水平 AAB_Ytf
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 0X
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50.misstatements or omissions 错报或漏报 w&]$!g4
51.aggregate 总计 PtL8Kd0`C
52.subsequent events 期后事项 A
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53.adjust the financial statements 调整财务报表 H,j_2JOY=
54.perform additional audit procedures 实施追加的审计程序 \]\GDpu[
55.audit risk 审计风险 ;\j'~AyCn
56.detection risk 检查风险 pB%oFWqK
57.inappropriate audit opinion 不适当的审计意见 UKB/>:R
58.material misstatement 重大的错报 -ntQqHs
59.tolerable misstatement 可容忍错报 0Q
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60.the acceptable level of detection risk 可接受的检查风险