1.audit 审计 \*24NB
2.attestation 鉴证 ~i3/Ec0\
3.credibility 可信赖程度 IYb
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4.audit of financial statements 财务报表审计 " w0[l"3V
5.agreed-upon procedures 执行商定程序 $]H^?
6.high levels of assurance 高水平保证 l,(Mm,3
7.compilation 编制 b ] W^_
8.reliability 可靠性 Ujw
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9.relevance 相关性 c(:qid
10.professional skepticism 职业谨慎 wTT_jyH)
11.objectivity 客观性 s*blZdP
12. professional competence 专业胜任能力 Ai99:J2k
13.Senior/CPA-in-charge 项目经理 HkH
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14.audit engagement letter 业务约定书 X[F<sxw
15.recurring audit 连续审计 Uwd^%x*
16.the client 委托人 EqY e.dF,
17.change CPA 更换注册会计师 !kzC1U
18.the existing CPA 现任注册会计师 .Fdqn?c|+
19.the successor CPA 后任注册会计师 z?a<&`W
20.the preceding CPA前任注册会计师 ,<,ige
21.issue the audit report 出具审计报告 N;)Y+amg^
22.expert 专家 _3G;-iNX;
23.the board of directors 董事会 JjH#,@'.
24.knowledge of the entity‘ s business 了解被审计单位情况 {|{}]B
25.assess material misstatement risks评估重大错报风险 u!iBAr5
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 In%K
27.a general knowledge of —— 初步了解―――的情况 y-Xd~<*Ia
28.a more knowledge of—— 进一步了解的情况 @ P[o
29.the prior year‘s working papers 以前年度工作底稿 ,(%?j]_P2
30.minutes of meeting 会议纪要 ]6PX4oK_t
31.business risks 经营风险 W6kDQ&q
32.appropriateness 适当性 ?zypF 5a
33.accounting estimate 会计估计
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34.management representations 管理层声明 Y5J}*`[Mr
35.going concern assumption 持续经营假设 2(s+?n.N
36.audit plan 审计计划 a,B2;4"
37.significant audit areas 重点审计领域 i{['18Q$F3
38.error 错误 j\,HquTR
39.fraud舞弊 vY+{zGF
40.modified or additional procedures 修改或追加审计程序 HkG
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41.misappropriation of assets 侵占资产 )kMA_\$,
42.transactions without substance 虚假交易 }7`HJ>+m)H
43.unusual pressures 异常压力 i&|fGX?-I
44.the suspected noncompliance 涉嫌存在违法行为 3 #fOrNU2
45.materialiy 重要性 bp'qrcFuiL
46.exceed the materiality level 超过重要性水平 RC[b+J,q
47.approach the materiality level 接近重要性水平 D)yCuw{M:
48.an acceptably low level 可接受水平 Y}'8`.
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 &}TfJ=gj
50.misstatements or omissions 错报或漏报 NT qtr="
51.aggregate 总计 y;0k |C
52.subsequent events 期后事项 UKIDFDn6_
53.adjust the financial statements 调整财务报表 =44hI86
54.perform additional audit procedures 实施追加的审计程序 pt"yJtM'P
55.audit risk 审计风险 buIy+
56.detection risk 检查风险 ER z@o_
57.inappropriate audit opinion 不适当的审计意见 `5y+3v~"
58.material misstatement 重大的错报 1l@gZI12#/
59.tolerable misstatement 可容忍错报 <NIg`B@ 's
60.the acceptable level of detection risk 可接受的检查风险