1.audit 审计 zj;KtgcE
2.attestation 鉴证 t)l^$j!h@
3.credibility 可信赖程度 DV~g
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 g+ cH
6.high levels of assurance 高水平保证 G>+ii
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7.compilation 编制 d((,R@N'
8.reliability 可靠性 t,yMO
9.relevance 相关性 r
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10.professional skepticism 职业谨慎 tfd!;` B
11.objectivity 客观性 2TX.%%Ze
12. professional competence 专业胜任能力 IU rGJ#}O
13.Senior/CPA-in-charge 项目经理 1lHB
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14.audit engagement letter 业务约定书 $"{I|UFC
15.recurring audit 连续审计 '# J/e0o@
16.the client 委托人 vsbD>`I
17.change CPA 更换注册会计师 5G WC
18.the existing CPA 现任注册会计师 9Ui|8e~=
19.the successor CPA 后任注册会计师 _I#a`G
20.the preceding CPA前任注册会计师 \.MPjD
21.issue the audit report 出具审计报告 {pk&dB _Bu
22.expert 专家 TZE;$:1vx>
23.the board of directors 董事会 !MD uj
24.knowledge of the entity‘ s business 了解被审计单位情况 FmtV[C#
25.assess material misstatement risks评估重大错报风险 <ta#2
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 2!6-+]tC
27.a general knowledge of —— 初步了解―――的情况 \7tJ)[0aF
28.a more knowledge of—— 进一步了解的情况 0d #jiG
29.the prior year‘s working papers 以前年度工作底稿 ZTi KU)
30.minutes of meeting 会议纪要 LhtA]z,m
31.business risks 经营风险 ]iH~1 [
32.appropriateness 适当性 h8? E+0
33.accounting estimate 会计估计 Ku] <$uo
34.management representations 管理层声明 2[Bw+<YA`
35.going concern assumption 持续经营假设 -ob1_0
36.audit plan 审计计划 Xwk_QFv3
37.significant audit areas 重点审计领域 aumM\rY
38.error 错误 ,Zs*07!$f
39.fraud舞弊 690;\O '
40.modified or additional procedures 修改或追加审计程序 6vebGf
41.misappropriation of assets 侵占资产 |F52)<
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42.transactions without substance 虚假交易 bc*CP0t|
43.unusual pressures 异常压力 qM0Df0$?x
44.the suspected noncompliance 涉嫌存在违法行为 [|oOP$u
45.materialiy 重要性 :pg]0X;
46.exceed the materiality level 超过重要性水平 bxF'`^En
47.approach the materiality level 接近重要性水平 5,K*IH
48.an acceptably low level 可接受水平 a3E.rr;b
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 vI+X9C?
50.misstatements or omissions 错报或漏报 ZD`0(CkXb
51.aggregate 总计 ynG@/S6)K
52.subsequent events 期后事项 A$Xm
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53.adjust the financial statements 调整财务报表 eR:!1z_h
54.perform additional audit procedures 实施追加的审计程序 $}Ky6sBnvO
55.audit risk 审计风险 Wx F0LhM
56.detection risk 检查风险 Vi\kB%
57.inappropriate audit opinion 不适当的审计意见 {t QZqqdn@
58.material misstatement 重大的错报 gjex; h
59.tolerable misstatement 可容忍错报 [5s4Jp$+
60.the acceptable level of detection risk 可接受的检查风险