1.audit 审计 .z
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2.attestation 鉴证 MuO(%.H
3.credibility 可信赖程度 oTk\r$4eb
4.audit of financial statements 财务报表审计 tM@%EO
5.agreed-upon procedures 执行商定程序 Up-^km
6.high levels of assurance 高水平保证 FM3.z)>
7.compilation 编制 #U'}g *
8.reliability 可靠性 Q~^v=ye
9.relevance 相关性 860y9wzU
10.professional skepticism 职业谨慎 s4 ,`
11.objectivity 客观性 ZLaht(`+
12. professional competence 专业胜任能力 x15&U\U
13.Senior/CPA-in-charge 项目经理 xNY&*jI
14.audit engagement letter 业务约定书 LB7$&.m'B
15.recurring audit 连续审计 @ #J2t#
16.the client 委托人 11S{XbU
17.change CPA 更换注册会计师 Z>`frL
18.the existing CPA 现任注册会计师 u<"-S63+
19.the successor CPA 后任注册会计师 Fbotn(\h@
20.the preceding CPA前任注册会计师 l [
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21.issue the audit report 出具审计报告
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22.expert 专家 (CDh,ZN;|
23.the board of directors 董事会 ko!]vHB9`
24.knowledge of the entity‘ s business 了解被审计单位情况 1Xcj=I-4
25.assess material misstatement risks评估重大错报风险 c ~M'O26bW
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 0<-A2O),
27.a general knowledge of —— 初步了解―――的情况 >]Mhkf/=)
28.a more knowledge of—— 进一步了解的情况 sNG 7fi.|
29.the prior year‘s working papers 以前年度工作底稿 5!i\S[:
30.minutes of meeting 会议纪要 ]q#"8=
31.business risks 经营风险 R74RJi&
32.appropriateness 适当性 % T$!I (L&
33.accounting estimate 会计估计 QeQwmI
34.management representations 管理层声明 |v>W
35.going concern assumption 持续经营假设 ^~B#r#
36.audit plan 审计计划 4d
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37.significant audit areas 重点审计领域 W)2k>cS
38.error 错误 c[6<UkH7
39.fraud舞弊 Nc EPPl0I
40.modified or additional procedures 修改或追加审计程序 rJ4A9d3:
41.misappropriation of assets 侵占资产 $*fEgU% c
42.transactions without substance 虚假交易 x'i~o'
43.unusual pressures 异常压力 Fyz1LOH[X
44.the suspected noncompliance 涉嫌存在违法行为 |Ntretz`\
45.materialiy 重要性 .4z_ohe
46.exceed the materiality level 超过重要性水平 9-Qu5L~
47.approach the materiality level 接近重要性水平 1b7 Q-elG
48.an acceptably low level 可接受水平 R-Tf9?)
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 _y [B/C,q
50.misstatements or omissions 错报或漏报 z9Y}[pN
51.aggregate 总计 bT:;^eG"
52.subsequent events 期后事项 WD8F]+2O\
53.adjust the financial statements 调整财务报表 -<\hcV`&
54.perform additional audit procedures 实施追加的审计程序 ^x >R #.R
55.audit risk 审计风险 i1qmFvksl
56.detection risk 检查风险 +nFC&~q
57.inappropriate audit opinion 不适当的审计意见 sVS),9\}
58.material misstatement 重大的错报 !&G&
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59.tolerable misstatement 可容忍错报 *%]&5
60.the acceptable level of detection risk 可接受的检查风险