1.audit 审计 dVtG/0
2.attestation 鉴证 i tt3.:y
3.credibility 可信赖程度 JE "x
4.audit of financial statements 财务报表审计 5IGX5x
5.agreed-upon procedures 执行商定程序 C!<Ou6}!b
6.high levels of assurance 高水平保证 6jD=F ^jw
7.compilation 编制 X:"i4i[}{9
8.reliability 可靠性 [Gb.
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9.relevance 相关性 {T$9?`h~M
10.professional skepticism 职业谨慎 $f
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11.objectivity 客观性 MS~(D.@ZS
12. professional competence 专业胜任能力 #4<SAgq
13.Senior/CPA-in-charge 项目经理 t%0VJB,Q2
14.audit engagement letter 业务约定书 @alK;\
15.recurring audit 连续审计 C_}]`[
16.the client 委托人
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17.change CPA 更换注册会计师 %v
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18.the existing CPA 现任注册会计师 {3mRq"e
19.the successor CPA 后任注册会计师 nfbR
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20.the preceding CPA前任注册会计师 J/y83@
21.issue the audit report 出具审计报告 Ko<
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22.expert 专家 ,f%S'(>w
23.the board of directors 董事会 hn
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24.knowledge of the entity‘ s business 了解被审计单位情况 .5_2zat0H
25.assess material misstatement risks评估重大错报风险 T4Uev*A
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 VPJElRSH
27.a general knowledge of —— 初步了解―――的情况 BA:VPTZq
28.a more knowledge of—— 进一步了解的情况 SwGx?U
29.the prior year‘s working papers 以前年度工作底稿 vH@ds
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30.minutes of meeting 会议纪要 r(TIw%L$
31.business risks 经营风险 S&wMrQ
32.appropriateness 适当性 Rsm^Z!sn
33.accounting estimate 会计估计 |mfvr*7
34.management representations 管理层声明 B6DYZ+7A
35.going concern assumption 持续经营假设 $t[FH&c(
36.audit plan 审计计划 >1Ibc=}g
37.significant audit areas 重点审计领域 dFB]~QEK
38.error 错误 eF$x 1|
39.fraud舞弊 j_?FmX
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40.modified or additional procedures 修改或追加审计程序 b{&)6M)zo
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 By!o3}~g
43.unusual pressures 异常压力 BL}\D;+t
44.the suspected noncompliance 涉嫌存在违法行为 194)QeoFw
45.materialiy 重要性 Ynj,pl
46.exceed the materiality level 超过重要性水平 &K#M*B,*p
47.approach the materiality level 接近重要性水平 ""G'rN_=Bi
48.an acceptably low level 可接受水平 -uG+BraI
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 Ff
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50.misstatements or omissions 错报或漏报 4xje$/_d
51.aggregate 总计 EW OVx*l
52.subsequent events 期后事项 <iC(`J$D
53.adjust the financial statements 调整财务报表 z>Y-fN`,
54.perform additional audit procedures 实施追加的审计程序 .|70;
55.audit risk 审计风险 5|s\*bV`
56.detection risk 检查风险 Xl#ggub?
57.inappropriate audit opinion 不适当的审计意见 zTSTEOP}%Y
58.material misstatement 重大的错报 f}P3O3Yv&
59.tolerable misstatement 可容忍错报 ]h+j)J}[A
60.the acceptable level of detection risk 可接受的检查风险