1.audit 审计 =5Q]m6-SgV
2.attestation 鉴证 \!>3SKs(e
3.credibility 可信赖程度 uZM{BgXXD
4.audit of financial statements 财务报表审计 ZZk=E4aae
5.agreed-upon procedures 执行商定程序 rQk<90Ar
6.high levels of assurance 高水平保证 *-MM<|Qt
7.compilation 编制 wN`jE0
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8.reliability 可靠性 ~5_Ad\n9
9.relevance 相关性 X<i^qoV
10.professional skepticism 职业谨慎 ]gm
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11.objectivity 客观性 j:5=s%S
12. professional competence 专业胜任能力 #i@;J]x(
13.Senior/CPA-in-charge 项目经理 DSC$i|
14.audit engagement letter 业务约定书 a&tSj35*6
15.recurring audit 连续审计 Nd`%5%'::
16.the client 委托人 nTuJEFn{
17.change CPA 更换注册会计师 M\sN@+
18.the existing CPA 现任注册会计师 #OIcLEn%
19.the successor CPA 后任注册会计师 qC}-_u7s
20.the preceding CPA前任注册会计师 ' qWALu
21.issue the audit report 出具审计报告 =o
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22.expert 专家 G"\`r* O
23.the board of directors 董事会 %C$%!C
24.knowledge of the entity‘ s business 了解被审计单位情况 n1JRDw"e$$
25.assess material misstatement risks评估重大错报风险 # ,7e
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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 U@gn;@\
27.a general knowledge of —— 初步了解―――的情况 *FC=X) _&W
28.a more knowledge of—— 进一步了解的情况 &S( .GdEf
29.the prior year‘s working papers 以前年度工作底稿 PUF/#ck
30.minutes of meeting 会议纪要 bvS(@
31.business risks 经营风险 Zw*v
32.appropriateness 适当性 |<#{"'/=
33.accounting estimate 会计估计 IOb*GTb
34.management representations 管理层声明 |zR8rqBX;
35.going concern assumption 持续经营假设 E}Y!O"CAV
36.audit plan 审计计划 l;JA8o\x
37.significant audit areas 重点审计领域 z8QAo\_I(
38.error 错误 3
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39.fraud舞弊 :z4)5=
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40.modified or additional procedures 修改或追加审计程序 V^JV4 `
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41.misappropriation of assets 侵占资产 ~p1j`r;
42.transactions without substance 虚假交易 /<HRwG\w
43.unusual pressures 异常压力 LO
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44.the suspected noncompliance 涉嫌存在违法行为 ;ado0-VQi'
45.materialiy 重要性 7N-w eX
46.exceed the materiality level 超过重要性水平 }2(,K[?
47.approach the materiality level 接近重要性水平 >H'4{|
48.an acceptably low level 可接受水平 'XZ)!1N
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 1abtgDL
50.misstatements or omissions 错报或漏报 l%?T2Fm3>
51.aggregate 总计 OlAs'TE^
52.subsequent events 期后事项 CZ(/=3,3n
53.adjust the financial statements 调整财务报表 jqv- D
54.perform additional audit procedures 实施追加的审计程序 eln&]d;
55.audit risk 审计风险 ]Bm/eRy"
56.detection risk 检查风险 <1FC%f/
57.inappropriate audit opinion 不适当的审计意见 ^SxY IFL
58.material misstatement 重大的错报 V\u>"3BQw
59.tolerable misstatement 可容忍错报 G>wqt@%r9
60.the acceptable level of detection risk 可接受的检查风险