1.audit 审计 <WkLwP3^
2.attestation -bQvJ`iF
鉴证 rVmO/Y#Hx$
3.credibility .gg0:
可信赖程度 ;%9ZL[-
4.audit of financial statements 财务报表审计 _fw'c*j
5.agreed-upon procedures 执行商定程序 #2,L)E\G8e
6.high levels of assurance 高水平保证 "+Rm4_
7.compilation 编制 Z6pDQ^Ii
8.reliability 可靠性 K2v)"|T)
9.relevance 相关性 -W
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10.professional skepticism 职业谨慎 Ut@)<N
11.objectivity 客观性 ^T>.04";x
12. professional competence 专业胜任能力 CcETS}Q0C
13.Senior/CPA-in-charge 项目经理 wO
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14.audit engagement letter 业务约定书 |REU7?
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15.recurring audit 连续审计 -ZJ:<
16.the client 委托人 JD
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17.change CPA 更换注册会计师 K?WqAVK
18.the existing CPA 现任注册会计师 i?9Lf
19.the successor CPA 后任注册会计师 Zwl?*t\D
20.the preceding CPA前任注册会计师 X/"H+l
21.issue the audit report 出具审计报告 ]UTP~2
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22.expert 专家 a)b@en;v
23.the board of directors 董事会 ypVr"fWB
24.knowledge of the entity‘ s business 了解被审计单位情况 oaE3Aa
25.assess material misstatement risks评估重大错报风险 Yb*}2
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 'KG`{K
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27.a general knowledge of ————- 初步了解―――的情况 Gu=bPQOj
28.a more knowledge of—————— 进一步了解的情况 ),|bP`V
29.the prior year‘s working papers 以前年度工作底稿 #xB%v
30.minutes of meeting 会议纪要 $E6uA}s
31.business risks 经营风险
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32.appropriateness 适当性 r?*?iw2g
33.accounting estimate 会计估计 ~o$=(EC
34.management representations 管理层声明 ;rbn/6
35.going concern assumption 持续经营假设 -`o:W?V$u
36.audit plan 审计计划 ~46ed3eGzi
37.significant audit areas 重点审计领域 so?1
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38.error 错误 Uy=eHwU?J
39.fraud舞弊 54&2SU$kx
40.modified or additional procedures 修改或追加审计程序 dRmTE
41.misappropriation of assets 侵占资产 j>zVC;Sj*
42.transactions without substance 虚假交易 FT6cOMu
43.unusual pressures 异常压力 V;=T~K|)>
44.the suspected noncompliance 涉嫌存在违法行为 !b=$FOC>
45.materialiy 重要性 T@.
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46.exceed the materiality level 超过重要性水平 TB\CSXb
47.approach the materiality level 接近重要性水平 uOx$@1v,
48.an acceptably low level 可接受水平 52,a5TVG
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 .>e~J+oL
50.misstatements or omissions 错报或漏报 .b"e`Bw_=
51.aggregate 总计 4g9VE;Gd
52.subsequent events 期后事项 `)fGw7J
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53.adjust the financial statements 调整财务报表 k:.c(_2M
54.perform additional audit procedures 实施追加的审计程序 `P~RG.HO
55.audit risk 审计风险 ?a}~yz#B(
56.detection risk 检查风险 # L R[6l
57.inappropriate audit opinion 不适当的审计意见 &Re