1.audit 审计 ucYkxi`x
2.attestation 鉴证 q1Qje%9@t
3.credibility 可信赖程度 ZwI
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4.audit of financial statements 财务报表审计 -mNQ;zI1
5.agreed-upon procedures 执行商定程序 A;K(J4y*
6.high levels of assurance 高水平保证 4z4v\IpB
7.compilation 编制 M.%shrJ/
8.reliability 可靠性 wJ"ev.A)
9.relevance 相关性 kN9yO5h7
10.professional skepticism 职业谨慎 1IH[g*f
11.objectivity 客观性 R|,7d:k
12. professional competence 专业胜任能力 g#^|oYuH6
13.Senior/CPA-in-charge 项目经理 6k0^ x Q
14.audit engagement letter 业务约定书 Z_z#QX>=D
15.recurring audit 连续审计 K!{5[G
16.the client 委托人
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17.change CPA 更换注册会计师 t
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18.the existing CPA 现任注册会计师 )na&"bJ
19.the successor CPA 后任注册会计师 i s"vekC
20.the preceding CPA前任注册会计师 Bt~s*{3$8
21.issue the audit report 出具审计报告 pu;3nUH
22.expert 专家 kl7A^0Qrz
23.the board of directors 董事会 H
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24.knowledge of the entity‘ s business 了解被审计单位情况 2wpjU
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25.assess material misstatement risks评估重大错报风险 Ub)I66
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 z_SagU,\
27.a general knowledge of —— 初步了解―――的情况 T-L5zu
28.a more knowledge of—— 进一步了解的情况 |"k&fkS$
29.the prior year‘s working papers 以前年度工作底稿 ~uaP$*B[
30.minutes of meeting 会议纪要 +cg
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31.business risks 经营风险 R9dP ,<2
32.appropriateness 适当性 D!FaE N
33.accounting estimate 会计估计 `| 9K u
34.management representations 管理层声明 1M5 -pZ[D
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 rg&+
37.significant audit areas 重点审计领域 B4W\
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38.error 错误 (Pi-uL<[a
39.fraud舞弊 8OAg~mQ15(
40.modified or additional procedures 修改或追加审计程序 Wc'Ehyi;
41.misappropriation of assets 侵占资产 2R@
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42.transactions without substance 虚假交易 k$[{n'\@
43.unusual pressures 异常压力 oh\
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44.the suspected noncompliance 涉嫌存在违法行为 'Ji+c
45.materialiy 重要性 [8]m8=n
46.exceed the materiality level 超过重要性水平 [%8@DC'
47.approach the materiality level 接近重要性水平 I6dm@{/:>
48.an acceptably low level 可接受水平 Vewzo1G2
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 =MSu3<y,
50.misstatements or omissions 错报或漏报 {yq8<?
51.aggregate 总计 moO_-@i
52.subsequent events 期后事项 jxY-u+B
53.adjust the financial statements 调整财务报表 #)74X%4(
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 1L[S*X
56.detection risk 检查风险 0=[0|`x
57.inappropriate audit opinion 不适当的审计意见 *8\(FVyG^
58.material misstatement 重大的错报 rz6jx
59.tolerable misstatement 可容忍错报 j[DIz@^
60.the acceptable level of detection risk 可接受的检查风险