1.audit 审计 'T7Y5X80$j
2.attestation 鉴证 xrI9t?QaCb
3.credibility 可信赖程度 "U$](k.<VA
4.audit of financial statements 财务报表审计 7Sh1QDYZ
5.agreed-upon procedures 执行商定程序 xNa66A-8
6.high levels of assurance 高水平保证 !#W3Q
7.compilation 编制 /SyAjZ
8.reliability 可靠性 ~_IQ:]k
9.relevance 相关性 (Ffa{Tt!
10.professional skepticism 职业谨慎 8~T=p:z'
11.objectivity 客观性 /1uG
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12. professional competence 专业胜任能力 &VcO,7 A|
13.Senior/CPA-in-charge 项目经理 [+="I
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14.audit engagement letter 业务约定书 &.PAIe.
15.recurring audit 连续审计 X":2o|R
16.the client 委托人 ^/#8 "
17.change CPA 更换注册会计师 0uIBaW3s
18.the existing CPA 现任注册会计师 3{$ >-d
19.the successor CPA 后任注册会计师 =#A/d`2
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20.the preceding CPA前任注册会计师 t;u)_C,bmP
21.issue the audit report 出具审计报告 ?b93! Q1
22.expert 专家 'I:_}q
23.the board of directors 董事会 |C5{[ z
24.knowledge of the entity‘ s business 了解被审计单位情况 LI^D\
25.assess material misstatement risks评估重大错报风险 -B(p8 YH
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 +}Mm5^6*
27.a general knowledge of —— 初步了解―――的情况 d(Hqj#`-31
28.a more knowledge of—— 进一步了解的情况 [Dmf.PUe
29.the prior year‘s working papers 以前年度工作底稿 >/NegJh'F}
30.minutes of meeting 会议纪要 t~BWN
31.business risks 经营风险 P>^$X
32.appropriateness 适当性 =
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33.accounting estimate 会计估计 j8]M}Q$
34.management representations 管理层声明 D- O{/
35.going concern assumption 持续经营假设 4vND ~9d
36.audit plan 审计计划 u9u'5xAO
37.significant audit areas 重点审计领域 U??OiKVZ+
38.error 错误 K@/dQV%Z
39.fraud舞弊 Lr(JnS
40.modified or additional procedures 修改或追加审计程序 7#X`D
41.misappropriation of assets 侵占资产 3#GIZL}!x
42.transactions without substance 虚假交易 nZG
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43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 4ElS_u^cP7
45.materialiy 重要性 <q Q@OUI
46.exceed the materiality level 超过重要性水平 Vr
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47.approach the materiality level 接近重要性水平 Xq "Es
48.an acceptably low level 可接受水平 [57`V&c5
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 25r3[gX9`
50.misstatements or omissions 错报或漏报 52^,qP'6
51.aggregate 总计 *)oBE{6D
52.subsequent events 期后事项 6Q{OM:L/;.
53.adjust the financial statements 调整财务报表 9xE_Awlc85
54.perform additional audit procedures 实施追加的审计程序 S,f#g?V
55.audit risk 审计风险 /gex0w
56.detection risk 检查风险 z46Sh&+
57.inappropriate audit opinion 不适当的审计意见 ~:|V,1
58.material misstatement 重大的错报 B}K<L\S
59.tolerable misstatement 可容忍错报 <7zz"
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60.the acceptable level of detection risk 可接受的检查风险