1.audit 审计 8-<:i
2.attestation 鉴证 Z{&cuo.@<]
3.credibility 可信赖程度 R.=}@oPb
4.audit of financial statements 财务报表审计 c'/l,k
5.agreed-upon procedures 执行商定程序 hI9
6.high levels of assurance 高水平保证 rZ8`sIWQt
7.compilation 编制 `+6R0Ch
8.reliability 可靠性 4pw6bK,s2\
9.relevance 相关性 UAoh`6vFF8
10.professional skepticism 职业谨慎 &0f5:M{P
11.objectivity 客观性 \&U>LwZd?
12. professional competence 专业胜任能力 q,
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13.Senior/CPA-in-charge 项目经理 h=;{oY<V)?
14.audit engagement letter 业务约定书 jKt7M>P
15.recurring audit 连续审计 RKPO#qju\F
16.the client 委托人 >EY3/Go>
17.change CPA 更换注册会计师 II6CHjW`;
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 *_>Lmm.yh
20.the preceding CPA前任注册会计师 )"Ztlhs`#
21.issue the audit report 出具审计报告 I`NjqyTW
22.expert 专家
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23.the board of directors 董事会 *z@>!8?
24.knowledge of the entity‘ s business 了解被审计单位情况 ]U"94S U:)
25.assess material misstatement risks评估重大错报风险 vVOh3{e|
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 7uzkp&+:
27.a general knowledge of —— 初步了解―――的情况 SdD6 ~LS
28.a more knowledge of—— 进一步了解的情况 ]+X@
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29.the prior year‘s working papers 以前年度工作底稿 x.-+[l[1
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30.minutes of meeting 会议纪要 (o`{uj{!
31.business risks 经营风险 H%D$(W
32.appropriateness 适当性 UX7t`l2R
33.accounting estimate 会计估计 c/sC&i;%O
34.management representations 管理层声明 3Z1CWzq(
35.going concern assumption 持续经营假设 j]`PSl+w
36.audit plan 审计计划 l\i)$=d&g
37.significant audit areas 重点审计领域 ti
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38.error 错误 wmTb97o
39.fraud舞弊 eA<0$Gs,h
40.modified or additional procedures 修改或追加审计程序 h$2</J"
41.misappropriation of assets 侵占资产 zCk^B/j sM
42.transactions without substance 虚假交易 F w?[lS
43.unusual pressures 异常压力 rW$[DdFA5{
44.the suspected noncompliance 涉嫌存在违法行为 4<BjC[@~Z{
45.materialiy 重要性 8i2n;LAz
46.exceed the materiality level 超过重要性水平 ov, hI>0!D
47.approach the materiality level 接近重要性水平 A}l3cP;
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48.an acceptably low level 可接受水平 wpN=,&!
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 .[_L=_.
50.misstatements or omissions 错报或漏报 Rb'|EiNPw
51.aggregate 总计
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52.subsequent events 期后事项 n@)K #
53.adjust the financial statements 调整财务报表 ?`?)QE8
54.perform additional audit procedures 实施追加的审计程序 OGl}-kw
55.audit risk 审计风险 ~sh`r{0
56.detection risk 检查风险 gw!vlwC&T
57.inappropriate audit opinion 不适当的审计意见 FYpzQ6s~
58.material misstatement 重大的错报 s%W C/ZK
59.tolerable misstatement 可容忍错报 ~A\GT$
60.the acceptable level of detection risk 可接受的检查风险