1.audit 审计 {*[\'!d--.
2.attestation 鉴证 M(RZ/x
3.credibility 可信赖程度 ^F2b
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4.audit of financial statements 财务报表审计 ;2@BO-3K
5.agreed-upon procedures 执行商定程序 fR)m%m
6.high levels of assurance 高水平保证 /R~1Zj2&
7.compilation 编制 (
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8.reliability 可靠性 ?I/qE='*
9.relevance 相关性 O@MGda9_;
10.professional skepticism 职业谨慎 vy_D
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11.objectivity 客观性 i O/K nH
12. professional competence 专业胜任能力 Glxuz0]
13.Senior/CPA-in-charge 项目经理 PlF87j (
14.audit engagement letter 业务约定书 0`)iIz
15.recurring audit 连续审计 v$(lZa1
16.the client 委托人 \ {qI4=
17.change CPA 更换注册会计师 8%%f%y
18.the existing CPA 现任注册会计师 i:rFQ8I
19.the successor CPA 后任注册会计师 CSGz3uC2D
20.the preceding CPA前任注册会计师 pAb.c
21.issue the audit report 出具审计报告 SfJA(v@E
22.expert 专家 @Ukr
23.the board of directors 董事会 ixW@7m
24.knowledge of the entity‘ s business 了解被审计单位情况 w
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25.assess material misstatement risks评估重大错报风险 "VkTY|a
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况 *.~6S3}
28.a more knowledge of—— 进一步了解的情况 6An9S%:_
29.the prior year‘s working papers 以前年度工作底稿 ZiYm:$CJ
30.minutes of meeting 会议纪要 ysmNio
31.business risks 经营风险 1rKlZsZ#*
32.appropriateness 适当性
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33.accounting estimate 会计估计 vo\fUT@k
34.management representations 管理层声明 "jTKSgv+q5
35.going concern assumption 持续经营假设 'xhcuVl
36.audit plan 审计计划 CM<]ZG7
37.significant audit areas 重点审计领域 $&$w Y/F
38.error 错误 4(Ov1a>
39.fraud舞弊 K TsgJ\W
40.modified or additional procedures 修改或追加审计程序 aO@7O*
41.misappropriation of assets 侵占资产 GuGOePV
42.transactions without substance 虚假交易 Eo\UAc
43.unusual pressures 异常压力 Ma'_e=+A
44.the suspected noncompliance 涉嫌存在违法行为 V$"ujRp
45.materialiy 重要性 0{[m%eSK'
46.exceed the materiality level 超过重要性水平 O(tX8P
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47.approach the materiality level 接近重要性水平 FP0G]=ME
48.an acceptably low level 可接受水平 ~XyW&@
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
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50.misstatements or omissions 错报或漏报 J4"mK1N(
51.aggregate 总计 f6_];]yP
52.subsequent events 期后事项 :(a]V"(&Eq
53.adjust the financial statements 调整财务报表 y"6y!
54.perform additional audit procedures 实施追加的审计程序 !).}u,*'no
55.audit risk 审计风险 -6tgsfEr
56.detection risk 检查风险 b
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57.inappropriate audit opinion 不适当的审计意见 $we]91(::
58.material misstatement 重大的错报 7]x3!AlV
59.tolerable misstatement 可容忍错报 Nru7(ag1~
60.the acceptable level of detection risk 可接受的检查风险