1.audit 审计 ~*Wb
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2.attestation 鉴证 F!'"mU<f
3.credibility 可信赖程度 X*&r/=
4.audit of financial statements 财务报表审计 g'@+#NMw
5.agreed-upon procedures 执行商定程序 !Ai;S
6.high levels of assurance 高水平保证 P n DZi
7.compilation 编制 zyE yZc?
8.reliability 可靠性 fk_i~K
9.relevance 相关性 p-
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10.professional skepticism 职业谨慎 lRq!|.C
11.objectivity 客观性 yDrJn*
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12. professional competence 专业胜任能力 LgYzGlJp
13.Senior/CPA-in-charge 项目经理 Ar_/9@n
14.audit engagement letter 业务约定书 }M@ pdE
15.recurring audit 连续审计 "k/x+%!Spc
16.the client 委托人 :4dili4|/
17.change CPA 更换注册会计师 Y,r2m nq
18.the existing CPA 现任注册会计师 j--#vEW
19.the successor CPA 后任注册会计师 )sr]}S0
20.the preceding CPA前任注册会计师 t<=L&:<N
21.issue the audit report 出具审计报告 |m%&Qb
22.expert 专家 VrG |/2
23.the board of directors 董事会 'lF|F+8
24.knowledge of the entity‘ s business 了解被审计单位情况 {z7{
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25.assess material misstatement risks评估重大错报风险 8,Z0J
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 H+Wd#7l,
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 q]aRJ`9f
29.the prior year‘s working papers 以前年度工作底稿 gkjZX
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30.minutes of meeting 会议纪要 {u5@Yp
31.business risks 经营风险 _nt%&f
32.appropriateness 适当性 hG U &C]
33.accounting estimate 会计估计 )_ y{^kn3^
34.management representations 管理层声明 Q]HRg4r
35.going concern assumption 持续经营假设 ))Nc|`
36.audit plan 审计计划 &nss[w$%C
37.significant audit areas 重点审计领域 /:DxB00
38.error 错误 \]D;HR`vo
39.fraud舞弊 !}%giF$-
40.modified or additional procedures 修改或追加审计程序 Ptg73Gm&R
41.misappropriation of assets 侵占资产 .
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42.transactions without substance 虚假交易 E_z@\z MB
43.unusual pressures 异常压力 Jg:'gF]jt
44.the suspected noncompliance 涉嫌存在违法行为 [O3R(`<e5
45.materialiy 重要性 BBDOjhik
46.exceed the materiality level 超过重要性水平 5D#*lMSP"'
47.approach the materiality level 接近重要性水平 8CL05:&
48.an acceptably low level 可接受水平 ;Mc}If*
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 j(SQNSFD
50.misstatements or omissions 错报或漏报 6 B
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51.aggregate 总计 ;4 &~i
52.subsequent events 期后事项 qy!G
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53.adjust the financial statements 调整财务报表 >/>a++19
54.perform additional audit procedures 实施追加的审计程序 OCd[P1Y]
55.audit risk 审计风险 _ n>0!
56.detection risk 检查风险 (-
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57.inappropriate audit opinion 不适当的审计意见 4xlsdq8`t
58.material misstatement 重大的错报 ^a]:GPc
59.tolerable misstatement 可容忍错报 &sW/r::,
60.the acceptable level of detection risk 可接受的检查风险