1.audit 审计 UVgDm&FF
2.attestation 鉴证 /}nq?Vf
3.credibility 可信赖程度 i&0Zli
4.audit of financial statements 财务报表审计 34 I Cn~
5.agreed-upon procedures 执行商定程序 p_CC KU
6.high levels of assurance 高水平保证 8}?w%FsN#
7.compilation 编制 D;6C2>U~L
8.reliability 可靠性 5Vlm?mPU
9.relevance 相关性 fr8hT(,s)
10.professional skepticism 职业谨慎 Vn?|\3KY
11.objectivity 客观性 aMaqlqf
12. professional competence 专业胜任能力 B
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13.Senior/CPA-in-charge 项目经理 Dw.Pv)'$
14.audit engagement letter 业务约定书 /@0
15.recurring audit 连续审计 BQ(sjJ$v6F
16.the client 委托人 ~LJt lJ
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17.change CPA 更换注册会计师 3]67U}`
18.the existing CPA 现任注册会计师 L[MAc](me-
19.the successor CPA 后任注册会计师 )u]1j@Id
20.the preceding CPA前任注册会计师 "B*UZ.cC
21.issue the audit report 出具审计报告 C^*}*hYk$
22.expert 专家 D:PrFa
23.the board of directors 董事会 g|5cO3m0'
24.knowledge of the entity‘ s business 了解被审计单位情况 %9_jF"
25.assess material misstatement risks评估重大错报风险 [S?`OF12
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 .5iXOS0
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27.a general knowledge of —— 初步了解―――的情况 6<No_x |_
28.a more knowledge of—— 进一步了解的情况 Za7!n{?0
29.the prior year‘s working papers 以前年度工作底稿 ET\rd5Po
30.minutes of meeting 会议纪要 "O8iO!:
31.business risks 经营风险 `/9&o;qM
32.appropriateness 适当性 [>|6qY$D
33.accounting estimate 会计估计 OhTd>~R`<
34.management representations 管理层声明 #-kx$(''V
35.going concern assumption 持续经营假设 j4$NQ]e^4
36.audit plan 审计计划 3q.HZfN~
37.significant audit areas 重点审计领域 % E8s>D
38.error 错误 .cs4AWml<
39.fraud舞弊 Qk].^'\
40.modified or additional procedures 修改或追加审计程序 s(y=u >
41.misappropriation of assets 侵占资产 #ib?6=sPC
42.transactions without substance 虚假交易 a6hDw'8!
43.unusual pressures 异常压力 LNM#\fb
44.the suspected noncompliance 涉嫌存在违法行为 IQ5'4zQg=
45.materialiy 重要性 |] ]Rp
46.exceed the materiality level 超过重要性水平 XRXQ
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47.approach the materiality level 接近重要性水平 lLN5***47J
48.an acceptably low level 可接受水平 wQ '_, d
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 WTwura,
50.misstatements or omissions 错报或漏报 r(I&`kF<
51.aggregate 总计 %APeQy"6#^
52.subsequent events 期后事项 x,#?
53.adjust the financial statements 调整财务报表 +lw1v
54.perform additional audit procedures 实施追加的审计程序 Je=k.pO1
55.audit risk 审计风险 X9o6} %Y
56.detection risk 检查风险 bkIQ?cl<at
57.inappropriate audit opinion 不适当的审计意见 `\Te,
58.material misstatement 重大的错报 'v_k#%
59.tolerable misstatement 可容忍错报 BP8jReX^
60.the acceptable level of detection risk 可接受的检查风险