1.audit 审计 3$Vx8:Rhdn
2.attestation 鉴证 _~{J."q
3.credibility 可信赖程度 ){z#Y#]dP
4.audit of financial statements 财务报表审计 )db:jPkwd
5.agreed-upon procedures 执行商定程序 Q`6hJgyL
6.high levels of assurance 高水平保证 $G 6kS@A
7.compilation 编制 m#G,m
8.reliability 可靠性 ^i2>Ax&T
9.relevance 相关性 Y0-?"R8
10.professional skepticism 职业谨慎 h-sO7M0E]
11.objectivity 客观性 #_`p
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12. professional competence 专业胜任能力 0%%y9;o
13.Senior/CPA-in-charge 项目经理 V6_5v+n
14.audit engagement letter 业务约定书 q*,HN(&l?
15.recurring audit 连续审计 3TLym&
16.the client 委托人 Wd+G)Mu_=
17.change CPA 更换注册会计师 N6p0`
18.the existing CPA 现任注册会计师 e==/+
19.the successor CPA 后任注册会计师 4}t&yu<P>
20.the preceding CPA前任注册会计师 FV7'3fIa
21.issue the audit report 出具审计报告 3-6MGL9
22.expert 专家 Y~Vc|zM^(
23.the board of directors 董事会 2xiE#l-V2
24.knowledge of the entity‘ s business 了解被审计单位情况 gdoaXw;Sy
25.assess material misstatement risks评估重大错报风险 gR
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 f2pA+j5[
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 W8u&5#$I
29.the prior year‘s working papers 以前年度工作底稿 #G?#ot2o
30.minutes of meeting 会议纪要 =Ti
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31.business risks 经营风险 (3Xs
32.appropriateness 适当性 KHx;r@{<
33.accounting estimate 会计估计 v@ qDR|?^
34.management representations 管理层声明 \,n
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35.going concern assumption 持续经营假设 k%\y,b*
36.audit plan 审计计划 J %B/(v`
37.significant audit areas 重点审计领域 >?)_, KL
38.error 错误 P*>?/I`G
39.fraud舞弊 r#_0_I1[
40.modified or additional procedures 修改或追加审计程序 7lAJ
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41.misappropriation of assets 侵占资产 {oF;ZM'r
42.transactions without substance 虚假交易 #`U?,>2q
43.unusual pressures 异常压力 t6`(9o@}
44.the suspected noncompliance 涉嫌存在违法行为 <n2'm
45.materialiy 重要性 &iq'V*+-\
46.exceed the materiality level 超过重要性水平 `F1Yfm
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47.approach the materiality level 接近重要性水平 PX0N7L
48.an acceptably low level 可接受水平 8.^`~ta
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 /.rj\,
50.misstatements or omissions 错报或漏报 6vxRam6[??
51.aggregate 总计 l+@k:IK
52.subsequent events 期后事项 4 #KC\C
53.adjust the financial statements 调整财务报表 7J`v#
54.perform additional audit procedures 实施追加的审计程序 [McH l1a
55.audit risk 审计风险 uPN^o.,/.
56.detection risk 检查风险 C`3XOth
57.inappropriate audit opinion 不适当的审计意见 VPuo!H
58.material misstatement 重大的错报 \I/"W#\SJo
59.tolerable misstatement 可容忍错报 8tf>G(I{
60.the acceptable level of detection risk 可接受的检查风险