1.audit 审计 X'4g\)*
2.attestation 鉴证 [HJ^'/bB'
3.credibility 可信赖程度 YN1P9j#0d
4.audit of financial statements 财务报表审计 - Dm/7Sxd`
5.agreed-upon procedures 执行商定程序 Hmt}@
6.high levels of assurance 高水平保证 uV r6tb1
7.compilation 编制 | I_,;c
8.reliability 可靠性 kw8?::
<
9.relevance 相关性 !Pf_
he
10.professional skepticism 职业谨慎 uXiAN#1
11.objectivity 客观性 Y/1KvF4)k
12. professional competence 专业胜任能力 e"u=4nk
13.Senior/CPA-in-charge 项目经理 CA7 ZoMB#
14.audit engagement letter 业务约定书 @EZ@X/8{&
15.recurring audit 连续审计 &n>\ +Q
16.the client 委托人 @!0@f'}e
17.change CPA 更换注册会计师 3fJGJW!zu
18.the existing CPA 现任注册会计师 /3F4t
V
19.the successor CPA 后任注册会计师 CeD O:J=,
20.the preceding CPA前任注册会计师 pp$WM\r
21.issue the audit report 出具审计报告 ?mxBMtc
22.expert 专家 T^3_d93}d
23.the board of directors 董事会 zKr\S|yE
24.knowledge of the entity‘ s business 了解被审计单位情况 .CI {g2
25.assess material misstatement risks评估重大错报风险 nUi
4!|r
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 l+BJh1^
27.a general knowledge of —— 初步了解―――的情况 xSFY8
28.a more knowledge of—— 进一步了解的情况 9ALE6
29.the prior year‘s working papers 以前年度工作底稿 Tbl~6P
30.minutes of meeting 会议纪要 vT)(#0>z
31.business risks 经营风险 RG [*:ReB9
32.appropriateness 适当性 gs)wQgJ [
33.accounting estimate 会计估计 Y4cIYUSc
34.management representations 管理层声明 6/`$Y!.ub
35.going concern assumption 持续经营假设 5z8CUDt
0
36.audit plan 审计计划 S'>(4a
37.significant audit areas 重点审计领域 SoZ$1$o2
38.error 错误 |QwX
39.fraud舞弊 Z?k4Kb
40.modified or additional procedures 修改或追加审计程序 +}H2|vP
41.misappropriation of assets 侵占资产 <[O8{9j
42.transactions without substance 虚假交易 ZS0=xS5q)
43.unusual pressures 异常压力 *I)oDq3
44.the suspected noncompliance 涉嫌存在违法行为 HvSKR1wL\
45.materialiy 重要性 XXsN)2
46.exceed the materiality level 超过重要性水平 +]^6&MqO
47.approach the materiality level 接近重要性水平 vL"U=Q+/eY
48.an acceptably low level 可接受水平 >S4klW=*I
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 M)t d%<_
50.misstatements or omissions 错报或漏报 '\qd{mM\r
51.aggregate 总计 M>hHTa?W
52.subsequent events 期后事项 NF`WA-W8@
53.adjust the financial statements 调整财务报表 qLkn a
54.perform additional audit procedures 实施追加的审计程序 [
t@
55.audit risk 审计风险 (R)\
56.detection risk 检查风险 asT:/z0
57.inappropriate audit opinion 不适当的审计意见 9 p6QNDp
58.material misstatement 重大的错报 1"J\iwN3
59.tolerable misstatement 可容忍错报 N1rBpt
60.the acceptable level of detection risk 可接受的检查风险