1.audit 审计 NbgK#;
2.attestation 鉴证 _/(DEF+G
3.credibility 可信赖程度 g@
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4.audit of financial statements 财务报表审计 ZeM~13[
5.agreed-upon procedures 执行商定程序 9Rl-Jz8g
6.high levels of assurance 高水平保证 #gn{X!;-;
7.compilation 编制 j3>0oe!
8.reliability 可靠性 .TZ0FxW
9.relevance 相关性 &O8vI,M
10.professional skepticism 职业谨慎 7q\&
11.objectivity 客观性 jB)RvvMU5
12. professional competence 专业胜任能力 p[oR4 HWr
13.Senior/CPA-in-charge 项目经理 -KV)1kET
14.audit engagement letter 业务约定书 WXHvUiFf
15.recurring audit 连续审计 ^u2unZ9BK!
16.the client 委托人 dpAj9CX(
17.change CPA 更换注册会计师 :&Sv jJR
18.the existing CPA 现任注册会计师 <14,xYpE
19.the successor CPA 后任注册会计师 *rKj%Me
20.the preceding CPA前任注册会计师 QFekj@
21.issue the audit report 出具审计报告 j IO2uTM~
22.expert 专家 )/4eT\
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23.the board of directors 董事会 (sM$=M<$
24.knowledge of the entity‘ s business 了解被审计单位情况 WxPu{N
25.assess material misstatement risks评估重大错报风险 mq#8[D
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 oF'_x,0
27.a general knowledge of —— 初步了解―――的情况 <MK4#I1I
28.a more knowledge of—— 进一步了解的情况 10tlD<eYb
29.the prior year‘s working papers 以前年度工作底稿 lU?8<X
30.minutes of meeting 会议纪要 $-^
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31.business risks 经营风险 7sypU1V6
32.appropriateness 适当性 i ZU1w7Z
33.accounting estimate 会计估计 h]6m+oPW
34.management representations 管理层声明 !AR@GuQPE
35.going concern assumption 持续经营假设 ?,XrZRF
36.audit plan 审计计划 7QSrC/e
37.significant audit areas 重点审计领域 % 9
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38.error 错误 UP<B>Y1a
39.fraud舞弊 (1%O;D.*?{
40.modified or additional procedures 修改或追加审计程序 w-{a>ZU0
41.misappropriation of assets 侵占资产 >o/+z18x
42.transactions without substance 虚假交易 jJ.isr|`
43.unusual pressures 异常压力 y26?>.!
44.the suspected noncompliance 涉嫌存在违法行为 pu-X
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45.materialiy 重要性 r..&6-%:N
46.exceed the materiality level 超过重要性水平 *ggai?
47.approach the materiality level 接近重要性水平 idzc4jR6BT
48.an acceptably low level 可接受水平 8kdJ;%^N
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 \u4`6EYF?
50.misstatements or omissions 错报或漏报 eP(
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51.aggregate 总计 "udA-;!@&
52.subsequent events 期后事项 .@KI,_X6,
53.adjust the financial statements 调整财务报表 aHR+4m~)
54.perform additional audit procedures 实施追加的审计程序 :<p3L!?8y
55.audit risk 审计风险
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56.detection risk 检查风险 %2@O,uCo@
57.inappropriate audit opinion 不适当的审计意见 8*x/NaH
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58.material misstatement 重大的错报 ]0o_-
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59.tolerable misstatement 可容忍错报 ,7:?Du}
60.the acceptable level of detection risk 可接受的检查风险