1.audit 审计 ^eobp.U
2.attestation 鉴证 0#<WOns1
3.credibility 可信赖程度 c88_}%h?(
4.audit of financial statements 财务报表审计 KhrFg1|
5.agreed-upon procedures 执行商定程序 cg{Gc]'1#
6.high levels of assurance 高水平保证 nz[
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7.compilation 编制 +|9f%f6vp
8.reliability 可靠性 5E`JD
9.relevance 相关性 &;s<dDQK
10.professional skepticism 职业谨慎 } #qQ2NCH
11.objectivity 客观性 @*SA$9/l
12. professional competence 专业胜任能力 N2T&,&,t
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 rEmwKZF'
15.recurring audit 连续审计 w]}f6VlEl
16.the client 委托人 ;
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17.change CPA 更换注册会计师 C;ptir1G;
18.the existing CPA 现任注册会计师 lQWBCJ8y
19.the successor CPA 后任注册会计师 @C=m?7O98
20.the preceding CPA前任注册会计师 D&-vq,c
21.issue the audit report 出具审计报告 :kt/$S^-
22.expert 专家 L@?e:*h
23.the board of directors 董事会 )%t7\1)B3
24.knowledge of the entity‘ s business 了解被审计单位情况 UG # X/%p
25.assess material misstatement risks评估重大错报风险 :mP9^Do2;
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 "Vx6 #u@}
27.a general knowledge of —— 初步了解―――的情况 1LX)4TCC
28.a more knowledge of—— 进一步了解的情况 V,vc_d?,_o
29.the prior year‘s working papers 以前年度工作底稿 WI
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30.minutes of meeting 会议纪要 oBC]UL;8xJ
31.business risks 经营风险 L0xsazX:x
32.appropriateness 适当性 i&*<lff
33.accounting estimate 会计估计 ZL,8,;]
34.management representations 管理层声明 G1/Gq.<
35.going concern assumption 持续经营假设 p_r4^p\
36.audit plan 审计计划 i?x$w{co
37.significant audit areas 重点审计领域
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38.error 错误 <S&]$?`{Wi
39.fraud舞弊 >8(jW
40.modified or additional procedures 修改或追加审计程序 u-:MVEm
41.misappropriation of assets 侵占资产 {:$NfW
42.transactions without substance 虚假交易 >uHb
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43.unusual pressures 异常压力 9(Jy0]E~
44.the suspected noncompliance 涉嫌存在违法行为 1fR P1
45.materialiy 重要性 gvlFumg2
46.exceed the materiality level 超过重要性水平 N8QH*FX/F1
47.approach the materiality level 接近重要性水平 +KP_yUq[
48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 bS%C?8
51.aggregate 总计 fbV@= (y?
52.subsequent events 期后事项 &Sa~/!M
53.adjust the financial statements 调整财务报表 WN\PX!K9
54.perform additional audit procedures 实施追加的审计程序 o[^Q y(2~
55.audit risk 审计风险 +99Bi2H}o
56.detection risk 检查风险 &(7$&Q
57.inappropriate audit opinion 不适当的审计意见 }1@E"6kF
58.material misstatement 重大的错报 USFg_sO
59.tolerable misstatement 可容忍错报 U!Mf]3
60.the acceptable level of detection risk 可接受的检查风险