1.audit 审计 T
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2.attestation 鉴证 vo&h6'i>7
3.credibility 可信赖程度 15' fU!
4.audit of financial statements 财务报表审计 @B(E&
5.agreed-upon procedures 执行商定程序 zh\"sxL
6.high levels of assurance 高水平保证 V3a6QcG
7.compilation 编制 GY0OVAW6'c
8.reliability 可靠性 aXZi 2
9.relevance 相关性 `f~$h?}3-@
10.professional skepticism 职业谨慎 ov Xk~%_
11.objectivity 客观性 E?BF8t_fTE
12. professional competence 专业胜任能力 r
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13.Senior/CPA-in-charge 项目经理 xpwy%uo
14.audit engagement letter 业务约定书 `Gl[e4U
15.recurring audit 连续审计 V U5</si+
16.the client 委托人 |m@>AbR5dk
17.change CPA 更换注册会计师 kDM?`(r
18.the existing CPA 现任注册会计师 }? c%L8\
19.the successor CPA 后任注册会计师 nvNF~)mu
20.the preceding CPA前任注册会计师 e5 zi "~
21.issue the audit report 出具审计报告 bs16G3-p
22.expert 专家 EdSUBoWF}
23.the board of directors 董事会 YmjA!n
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 \$ss
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 oK4xRv8Hd
27.a general knowledge of —— 初步了解―――的情况 a69e^;,>q
28.a more knowledge of—— 进一步了解的情况 72*j6#zS
29.the prior year‘s working papers 以前年度工作底稿 v*<rNZI
30.minutes of meeting 会议纪要 j?k|-0
31.business risks 经营风险 g)|vS>^~
32.appropriateness 适当性 Rr[Wka9[
33.accounting estimate 会计估计 pQC|_T#u
34.management representations 管理层声明 oj)(.X<8N
35.going concern assumption 持续经营假设 AP1ZIc6
36.audit plan 审计计划 3#>%_
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37.significant audit areas 重点审计领域 DxpJP,wY3
38.error 错误 19!;0fe=
39.fraud舞弊 D. x8=|;
40.modified or additional procedures 修改或追加审计程序 5ddfdIp
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 X')l04P@%
43.unusual pressures 异常压力 9d(#/n
44.the suspected noncompliance 涉嫌存在违法行为 |GsMLY:0
45.materialiy 重要性 G#6Z@|kVw
46.exceed the materiality level 超过重要性水平 suGd &eP|
47.approach the materiality level 接近重要性水平 {d0-.
48.an acceptably low level 可接受水平 'RzO`-dr
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 iDhC_F|
50.misstatements or omissions 错报或漏报 M7 kWJ
51.aggregate 总计 &rPAW V'v
52.subsequent events 期后事项 7n+,!oJ
53.adjust the financial statements 调整财务报表 v9S=$Aj
54.perform additional audit procedures 实施追加的审计程序 ^&8hhxCPu|
55.audit risk 审计风险 6KXW]a `
56.detection risk 检查风险 Cg`lQYU
57.inappropriate audit opinion 不适当的审计意见 HJ0;BD.]
58.material misstatement 重大的错报 |_-w{2K
59.tolerable misstatement 可容忍错报 ^3H:I8gRCl
60.the acceptable level of detection risk 可接受的检查风险