1.audit 审计 +`jI z'+
2.attestation 鉴证 4DLp+6zP
3.credibility 可信赖程度 x&^>|'H
4.audit of financial statements 财务报表审计 oY
NIJXln
5.agreed-upon procedures 执行商定程序 C6<*'5T
6.high levels of assurance 高水平保证 J]h$4"
7.compilation 编制 $!Qv
f
8.reliability 可靠性 =@ SJyW
9.relevance 相关性 S<Rl?El<=
10.professional skepticism 职业谨慎 m%$GiNs}
11.objectivity 客观性 ,q_'l?Pn
12. professional competence 专业胜任能力 +O]jklS4H
13.Senior/CPA-in-charge 项目经理 xJcM1>cT>
14.audit engagement letter 业务约定书 l( Y
U9dp
15.recurring audit 连续审计 H]I^?+)9
16.the client 委托人 -=;V*;
17.change CPA 更换注册会计师 fC4#b?Q
18.the existing CPA 现任注册会计师 &<Iyb}tA?
19.the successor CPA 后任注册会计师 ='rSB.$Ctk
20.the preceding CPA前任注册会计师 KzgW+6*G
21.issue the audit report 出具审计报告 An.Qi =Cv
22.expert 专家 s8O.yL
23.the board of directors 董事会 W~W`fm
24.knowledge of the entity‘ s business 了解被审计单位情况 l^~E+F~
25.assess material misstatement risks评估重大错报风险 4hQ.RO
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 5u:{lcC.X
27.a general knowledge of —— 初步了解―――的情况 dGc<{sQzB
28.a more knowledge of—— 进一步了解的情况 Q|$?d4La8
29.the prior year‘s working papers 以前年度工作底稿 'c[|\M!u
30.minutes of meeting 会议纪要 $T#yxx
31.business risks 经营风险 ,)s
vSzR
32.appropriateness 适当性 J 7/)XS
33.accounting estimate 会计估计 tMy<MO)Ei
34.management representations 管理层声明 s
3Wjg
35.going concern assumption 持续经营假设 @nNhW
36.audit plan 审计计划 )NjxKSiU@
37.significant audit areas 重点审计领域 Y-ZTv(<
38.error 错误 TXH9BlDn
39.fraud舞弊 s.uw,x
40.modified or additional procedures 修改或追加审计程序 U
%,K8u|WH
41.misappropriation of assets 侵占资产 %C1*`"Jb&
42.transactions without substance 虚假交易 R3dt-v
43.unusual pressures 异常压力 L_~vPp
44.the suspected noncompliance 涉嫌存在违法行为 ^.Xom~
45.materialiy 重要性 .a@>1XO
46.exceed the materiality level 超过重要性水平 USDqh437
47.approach the materiality level 接近重要性水平 )@hG #KMK
48.an acceptably low level 可接受水平 <H]1 6
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 _+0QQ{'N
50.misstatements or omissions 错报或漏报 WVMkLMg8d
51.aggregate 总计 GEd JB=
52.subsequent events 期后事项 ;,&$ob*/
53.adjust the financial statements 调整财务报表 Vi:<W0:
54.perform additional audit procedures 实施追加的审计程序 w(6(Fze
55.audit risk 审计风险 J]"IT*-Ht
56.detection risk 检查风险 \v,mr|
57.inappropriate audit opinion 不适当的审计意见 #q-7#pp
58.material misstatement 重大的错报 "Vw;y+F}
59.tolerable misstatement 可容忍错报 4Yx\U
60.the acceptable level of detection risk 可接受的检查风险