1.audit 审计 >">Xd@Wk
2.attestation P9 y+rF.
鉴证 J:OP*/@='
3.credibility *=tA },`\7
可信赖程度 % bKy
4.audit of financial statements 财务报表审计 Y#+Ws0wN
5.agreed-upon procedures 执行商定程序 WVz2 b zj
6.high levels of assurance 高水平保证 '}:(y$9.`
7.compilation 编制 }2S)CL=
8.reliability 可靠性 wc-v]$DW
9.relevance 相关性 db@^CS[P
10.professional skepticism 职业谨慎 "H=N>=g0E
11.objectivity 客观性 g~U<0+&yw%
12. professional competence 专业胜任能力 9_8\xLk
13.Senior/CPA-in-charge 项目经理 j&
ykce
14.audit engagement letter 业务约定书 XA;f.u
15.recurring audit 连续审计 8|Ob7+
16.the client 委托人 qJ2Z5
17.change CPA 更换注册会计师 (xKypc+j
18.the existing CPA 现任注册会计师 'Ydr_Ses
19.the successor CPA 后任注册会计师 KT+{-"4-
20.the preceding CPA前任注册会计师 X
N{WxcZ
21.issue the audit report 出具审计报告 ,v`03?8l(
22.expert 专家 YT,yRV9#
23.the board of directors 董事会 R~eLEjezm
24.knowledge of the entity‘ s business 了解被审计单位情况
{&L^|X
25.assess material misstatement risks评估重大错报风险 OUFy=5(%:
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 fs-LaV
0
27.a general knowledge of ————- 初步了解―――的情况 <H{K&,Z(ZM
28.a more knowledge of—————— 进一步了解的情况 k~I]Y,
29.the prior year‘s working papers 以前年度工作底稿 YV} "#
30.minutes of meeting 会议纪要 X|D-[|P
31.business risks 经营风险 mw
sdl^c
32.appropriateness 适当性 ; 6PRi/@
33.accounting estimate 会计估计 1OqVV?oz
34.management representations 管理层声明 IZiS3
35.going concern assumption 持续经营假设 r^H,H'BohJ
36.audit plan 审计计划 Lf%=vd
37.significant audit areas 重点审计领域 !\'H{,G
38.error 错误 U| ?68B3
39.fraud舞弊 y4$$*oai&
40.modified or additional procedures 修改或追加审计程序 r;"D>IM\
41.misappropriation of assets 侵占资产 ^W
n+G8n
42.transactions without substance 虚假交易 X|G[Ma?
43.unusual pressures 异常压力 Vw.)T/B_D
44.the suspected noncompliance 涉嫌存在违法行为 U$3DIJVI
45.materialiy 重要性 $ M/1pZ
46.exceed the materiality level 超过重要性水平 +-9-%O.(;
47.approach the materiality level 接近重要性水平 +H *6:
48.an acceptably low level 可接受水平 |QMmF" 0
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 g-B{K "z
50.misstatements or omissions 错报或漏报 .lM]>y)
51.aggregate 总计 Ul6|LTY
52.subsequent events 期后事项 NHe)$%a=H
53.adjust the financial statements 调整财务报表 2`j{n\/
54.perform additional audit procedures 实施追加的审计程序 c
B
36w$n8
55.audit risk 审计风险 @vXXf/
56.detection risk 检查风险 <&g