1.audit 审计 sqpOS!]
2.attestation 鉴证 /b:t;0G
3.credibility 可信赖程度 M$4=q((0
4.audit of financial statements 财务报表审计 Ao,!z
5.agreed-upon procedures 执行商定程序 -0VA!3l
6.high levels of assurance 高水平保证 TFYT vUn
7.compilation 编制 V>j hGf
8.reliability 可靠性 _X2EBpZp
9.relevance 相关性 5+/b$mHZX
10.professional skepticism 职业谨慎 }B9
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11.objectivity 客观性 waWKpk1Wo
12. professional competence 专业胜任能力 ,Lun-aMd
13.Senior/CPA-in-charge 项目经理 vuo'"^ =p0
14.audit engagement letter 业务约定书 1S(\2{Ylo
15.recurring audit 连续审计 )dIfr
16.the client 委托人 |!?WQ[
17.change CPA 更换注册会计师 %X"m/4c8}
18.the existing CPA 现任注册会计师 ~'NpM#A
19.the successor CPA 后任注册会计师 -?YT Q@ W
20.the preceding CPA前任注册会计师 iA3>X-x
21.issue the audit report 出具审计报告 euj8p:+X
22.expert 专家 24jtJC,7
23.the board of directors 董事会 >'}=.3\
24.knowledge of the entity‘ s business 了解被审计单位情况 9sU+IT K4
25.assess material misstatement risks评估重大错报风险 4OOn, 09
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 pPyvR;NJ
27.a general knowledge of —— 初步了解―――的情况 b WbXh$
28.a more knowledge of—— 进一步了解的情况 ]Q4PbW
29.the prior year‘s working papers 以前年度工作底稿 w &|R5Q
30.minutes of meeting 会议纪要 mo;)0Vq2l
31.business risks 经营风险 v"~Do+*+
32.appropriateness 适当性 "<w2v'6S
33.accounting estimate 会计估计 z{@R.'BD
34.management representations 管理层声明 H\| ]!8w5Z
35.going concern assumption 持续经营假设 a%T -Z.rd
36.audit plan 审计计划 Wyq~:vU.S
37.significant audit areas 重点审计领域 )W1(tEq59
38.error 错误 JS/M~8+Et
39.fraud舞弊 ;;?vgrz
40.modified or additional procedures 修改或追加审计程序 .B'UQ|NR
41.misappropriation of assets 侵占资产 AUxM)H
42.transactions without substance 虚假交易 V@v1a@=W
43.unusual pressures 异常压力 f{igW?Ho
44.the suspected noncompliance 涉嫌存在违法行为 OpK.Lsd0y
45.materialiy 重要性 *!g 24
46.exceed the materiality level 超过重要性水平 3T|Y}
47.approach the materiality level 接近重要性水平 ^KkRF"
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48.an acceptably low level 可接受水平 a(@p0YpKT
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 y7JZKtsFA
50.misstatements or omissions 错报或漏报 l@N;sI<O-
51.aggregate 总计 % Cu.u)/+
52.subsequent events 期后事项 nw0L1TP/J
53.adjust the financial statements 调整财务报表 (S
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54.perform additional audit procedures 实施追加的审计程序 }3f
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55.audit risk 审计风险 Xb]=:x(
56.detection risk 检查风险 Bf5
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57.inappropriate audit opinion 不适当的审计意见 <Zp^lDxa
58.material misstatement 重大的错报 .!(,$'(@=
59.tolerable misstatement 可容忍错报 g/8.W
60.the acceptable level of detection risk 可接受的检查风险