1.audit 审计 ?pIELezfK
2.attestation 鉴证 ?jR#txR
3.credibility 可信赖程度 (K[e=0Rf
4.audit of financial statements 财务报表审计 ~g!!#ad
5.agreed-upon procedures 执行商定程序 s={>{,E
6.high levels of assurance 高水平保证 T8m]f<
7.compilation 编制 _jX,1+M
8.reliability 可靠性 4Wgzp51Aq!
9.relevance 相关性 *w;?&)8%
10.professional skepticism 职业谨慎 to:
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11.objectivity 客观性 F9LKO3Rh#u
12. professional competence 专业胜任能力 5:r
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13.Senior/CPA-in-charge 项目经理 fDDpR=
14.audit engagement letter 业务约定书 %1T
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15.recurring audit 连续审计
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16.the client 委托人 pmP~1=3
17.change CPA 更换注册会计师 Do(G;D`h+_
18.the existing CPA 现任注册会计师 koT
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19.the successor CPA 后任注册会计师 n#}@|"J
20.the preceding CPA前任注册会计师 v9H
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21.issue the audit report 出具审计报告 f&$Bjq
22.expert 专家 B{\Y~>]Pj
23.the board of directors 董事会 E"*E[>
24.knowledge of the entity‘ s business 了解被审计单位情况 4Yvz-aSyO
25.assess material misstatement risks评估重大错报风险 9U;
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 hbYstK;]Z
27.a general knowledge of —— 初步了解―――的情况 hRXnig{;3
28.a more knowledge of—— 进一步了解的情况 J t.<Z&
29.the prior year‘s working papers 以前年度工作底稿 DSHv
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30.minutes of meeting 会议纪要 8qkQ*uJP
31.business risks 经营风险 h<LS`$PK;E
32.appropriateness 适当性 &PXT$x[i
33.accounting estimate 会计估计 5$+7Q$Gw
34.management representations 管理层声明 D'[:35z
35.going concern assumption 持续经营假设 Re~6'
36.audit plan 审计计划 ~hq\XQX
37.significant audit areas 重点审计领域 3]1 !g6
38.error 错误 jy0aKSn8
39.fraud舞弊 FrMXf,}
40.modified or additional procedures 修改或追加审计程序 `=;}I@]zj)
41.misappropriation of assets 侵占资产 f~l pa7
42.transactions without substance 虚假交易 N^B7<~
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43.unusual pressures 异常压力 )7Hx<?P
44.the suspected noncompliance 涉嫌存在违法行为 KPy)%i
45.materialiy 重要性 }s?3
46.exceed the materiality level 超过重要性水平 &p#PYs|H
47.approach the materiality level 接近重要性水平 &(<>}
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48.an acceptably low level 可接受水平 ?
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 fwUvFK1G
50.misstatements or omissions 错报或漏报 |}^u<S8X
51.aggregate 总计 YCP D+
52.subsequent events 期后事项 Ruq;:5u
53.adjust the financial statements 调整财务报表 \x$`/
54.perform additional audit procedures 实施追加的审计程序 ?`OFn F,K
55.audit risk 审计风险 t0cS.hi
56.detection risk 检查风险 2Rys:$
57.inappropriate audit opinion 不适当的审计意见 R-$w*=Y
58.material misstatement 重大的错报 G "+[@|
59.tolerable misstatement 可容忍错报 +uF}mZS^
60.the acceptable level of detection risk 可接受的检查风险