1.audit 审计 3U)8P6Fz
2.attestation ^v-'=1ub?
鉴证 YkX=n{^
3.credibility ~\ f^L?m
可信赖程度 sd53 _sV
4.audit of financial statements 财务报表审计 F]YKYF'1I
5.agreed-upon procedures 执行商定程序 Q\L5ZJ%y/
6.high levels of assurance 高水平保证 \]xYV}(FO
7.compilation 编制 4Z}{hc\J
8.reliability 可靠性 2r,'4%G
9.relevance 相关性 : qRT9n$
10.professional skepticism 职业谨慎 T;@>O^
11.objectivity 客观性 9#ft;c
12. professional competence 专业胜任能力 \aIy68rH,
13.Senior/CPA-in-charge 项目经理 \BXVWE|
14.audit engagement letter 业务约定书 BA,6f?ktXS
15.recurring audit 连续审计 2(Uz9!<V
16.the client 委托人 aUK4{F ;
17.change CPA 更换注册会计师 e6lOmgHn5
18.the existing CPA 现任注册会计师 Cw $^w
19.the successor CPA 后任注册会计师 2<Bv=B
20.the preceding CPA前任注册会计师 GDp p`'\
21.issue the audit report 出具审计报告 Y)}%SP>,
22.expert 专家 sG2 3[t8
23.the board of directors 董事会 X vMG09
24.knowledge of the entity‘ s business 了解被审计单位情况 9^ p{/Io
25.assess material misstatement risks评估重大错报风险 T+R I8.#o
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 .To:tN#
27.a general knowledge of ————- 初步了解―――的情况 Z4ioXl
28.a more knowledge of—————— 进一步了解的情况 !"%sp6Wc
29.the prior year‘s working papers 以前年度工作底稿 W"(`n4hi3
30.minutes of meeting 会议纪要 UUu-(H-J
31.business risks 经营风险 x9l0
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32.appropriateness 适当性 yB%)D0
33.accounting estimate 会计估计 D|j\ nQ
34.management representations 管理层声明 -WvgK"k
35.going concern assumption 持续经营假设 h6y4Ii
36.audit plan 审计计划 n
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37.significant audit areas 重点审计领域 H~ n~5 sF"
38.error 错误 Uy5 !H1u
39.fraud舞弊 ~h0BT(p/
40.modified or additional procedures 修改或追加审计程序 lk1Gs{(qhH
41.misappropriation of assets 侵占资产 Qk.Q9@3W
42.transactions without substance 虚假交易 u#WTh%/
43.unusual pressures 异常压力 C_cs(}wi
44.the suspected noncompliance 涉嫌存在违法行为 @[tV_Z%,b
45.materialiy 重要性 6F.7Ws<
46.exceed the materiality level 超过重要性水平 )kKmgtj
47.approach the materiality level 接近重要性水平 P3tG#cJ
48.an acceptably low level 可接受水平 &4&
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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 ^7bf8 ^`
50.misstatements or omissions 错报或漏报 exO#
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51.aggregate 总计 7[v@*/W@
52.subsequent events 期后事项 jS3(>
53.adjust the financial statements 调整财务报表 s^YTI\L
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54.perform additional audit procedures 实施追加的审计程序 _T|H
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55.audit risk 审计风险 4bev*[k
56.detection risk 检查风险 %M#?cmt
57.inappropriate audit opinion 不适当的审计意见 h^+C)6(58n
58.material misstatement 重大的错报 Nv?-*&