1.audit 审计 r4 $<,~
2.attestation 鉴证 :o3>
3.credibility 可信赖程度 F(O"S@
4.audit of financial statements 财务报表审计 W Og pDs
5.agreed-upon procedures 执行商定程序 knfEbH
6.high levels of assurance 高水平保证 ?e{hidg
7.compilation 编制 o5B]? ekpq
8.reliability 可靠性 v6U Gr4
9.relevance 相关性 zMke}2
10.professional skepticism 职业谨慎
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11.objectivity 客观性 ;!S i_b2
12. professional competence 专业胜任能力 E"%dO
13.Senior/CPA-in-charge 项目经理 C'~Eq3
14.audit engagement letter 业务约定书 <
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15.recurring audit 连续审计 o 9rZ&
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16.the client 委托人 mzf~qV^T
17.change CPA 更换注册会计师 &w!(.uDO
18.the existing CPA 现任注册会计师 ,(i`gH{D
19.the successor CPA 后任注册会计师 VUon>XQ
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20.the preceding CPA前任注册会计师 )O],$\u
21.issue the audit report 出具审计报告 23d*;ri5
22.expert 专家 j/t)=c
23.the board of directors 董事会 4A`U [r_>D
24.knowledge of the entity‘ s business 了解被审计单位情况 Wr
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25.assess material misstatement risks评估重大错报风险 L35]'Jua
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 =AcK9?%5
27.a general knowledge of —— 初步了解―――的情况 A^c
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28.a more knowledge of—— 进一步了解的情况 5BJn_<
29.the prior year‘s working papers 以前年度工作底稿 r^7eK)XA_
30.minutes of meeting 会议纪要 1l5'N=
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31.business risks 经营风险 ::p%R@?
32.appropriateness 适当性 cG"wj$'w
33.accounting estimate 会计估计 b_&:tE--]
34.management representations 管理层声明 }<qZXb1
35.going concern assumption 持续经营假设 ;Q8`5h
36.audit plan 审计计划 )[ QT?;
37.significant audit areas 重点审计领域 >*/:"!u
38.error 错误 `_()|; !y
39.fraud舞弊 iCJXV'
40.modified or additional procedures 修改或追加审计程序 b@S~
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41.misappropriation of assets 侵占资产 EfB.K}b^
42.transactions without substance 虚假交易 m\oxS;fxWi
43.unusual pressures 异常压力 pocXQEg$]
44.the suspected noncompliance 涉嫌存在违法行为 Yl&bv#[z
45.materialiy 重要性 An_3DrUFV_
46.exceed the materiality level 超过重要性水平 \sAkKPI
47.approach the materiality level 接近重要性水平 :9DyABK=Cv
48.an acceptably low level 可接受水平 X$Shi
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 75pn1*"gQ
50.misstatements or omissions 错报或漏报 TNDp{!<|L;
51.aggregate 总计 7g5Pc_
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 ]SAGh|+xl
54.perform additional audit procedures 实施追加的审计程序 ev#/v:$?
55.audit risk 审计风险 #@' B\!<@=
56.detection risk 检查风险 o5['5?i} /
57.inappropriate audit opinion 不适当的审计意见 O1@3V/.Wu
58.material misstatement 重大的错报 Q/@ pcU
59.tolerable misstatement 可容忍错报 r $[{sW
60.the acceptable level of detection risk 可接受的检查风险