1.audit 审计 uoM;p'
2.attestation 鉴证 hv.$p5UY*
3.credibility 可信赖程度 %&RF;qa2xu
4.audit of financial statements 财务报表审计 (HW!!xM
5.agreed-upon procedures 执行商定程序 c05kHB$O
6.high levels of assurance 高水平保证 N:]71+
7.compilation 编制 msyC."j0jU
8.reliability 可靠性 ?W*{%my
9.relevance 相关性 %)$^_4.g
10.professional skepticism 职业谨慎 ]b"Oy}ARW
11.objectivity 客观性 a9ko3L
12. professional competence 专业胜任能力 d@
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13.Senior/CPA-in-charge 项目经理 [
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14.audit engagement letter 业务约定书 S~9K'\vO
15.recurring audit 连续审计 H<|ilL'fX
16.the client 委托人 3$u3ssOL
17.change CPA 更换注册会计师 WPmH4L>T
18.the existing CPA 现任注册会计师 iz&$q]P8
19.the successor CPA 后任注册会计师 xV_,R'l
20.the preceding CPA前任注册会计师 _R,VNk
21.issue the audit report 出具审计报告 !y&uK&1
22.expert 专家 -_bnGY%,
23.the board of directors 董事会 =r3 %jWH6
24.knowledge of the entity‘ s business 了解被审计单位情况 \pXs&}%1,F
25.assess material misstatement risks评估重大错报风险 mUmU_L u8
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 D`?=]Ysz(
27.a general knowledge of —— 初步了解―――的情况 o"te7nBI
28.a more knowledge of—— 进一步了解的情况 4$);x/
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29.the prior year‘s working papers 以前年度工作底稿 Nq`@ >Ml
30.minutes of meeting 会议纪要 PgeC\#;9
31.business risks 经营风险 8!~8:?6n
32.appropriateness 适当性 )"W(0M]>
33.accounting estimate 会计估计 IMKyFp]h-
34.management representations 管理层声明 Rr'#OxF
35.going concern assumption 持续经营假设 vr,8i7*0
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 TN xl?5:
38.error 错误 p(jY2&g
39.fraud舞弊 yJCqP=
40.modified or additional procedures 修改或追加审计程序 ^Pn
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41.misappropriation of assets 侵占资产 MM}lW-q;
42.transactions without substance 虚假交易 G E=J Y
43.unusual pressures 异常压力 oNyVRH ZH
44.the suspected noncompliance 涉嫌存在违法行为 eI+<^p_j2
45.materialiy 重要性 qqL :#]lV5
46.exceed the materiality level 超过重要性水平 #H'j;=]:
47.approach the materiality level 接近重要性水平 M bj{C
48.an acceptably low level 可接受水平 *>lh2sslL
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 xJphG
50.misstatements or omissions 错报或漏报 )w?DB@Tx
51.aggregate 总计 ?ztI8I/
52.subsequent events 期后事项 :bh#,]'
53.adjust the financial statements 调整财务报表 0rt@4"~~w
54.perform additional audit procedures 实施追加的审计程序 ae1?8man
55.audit risk 审计风险 #G
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56.detection risk 检查风险 E[:eMJR
57.inappropriate audit opinion 不适当的审计意见 9g7d:zG
58.material misstatement 重大的错报 b`%3>
59.tolerable misstatement 可容忍错报 m*Zq3j
60.the acceptable level of detection risk 可接受的检查风险