1.audit 审计 n]&/?6}
2.attestation 鉴证 O+Z[bis`
3.credibility 可信赖程度 ',-4o-
4.audit of financial statements 财务报表审计 9G(.=aOj,
5.agreed-upon procedures 执行商定程序 C~o6]'+F_
6.high levels of assurance 高水平保证 }\5^$[p
7.compilation 编制 S<^*jheO5
8.reliability 可靠性 dRg1I=|{_
9.relevance 相关性 n"B"Aysz
10.professional skepticism 职业谨慎 "B`yk/GM]
11.objectivity 客观性 {E!"^^0`
12. professional competence 专业胜任能力 ]p3hq1u3&
13.Senior/CPA-in-charge 项目经理 q4_&C&7
14.audit engagement letter 业务约定书 dR2#n
15.recurring audit 连续审计 ~7PPB|XY
16.the client 委托人 :b+C<Bp64r
17.change CPA 更换注册会计师 @W3fKF9*R
18.the existing CPA 现任注册会计师 5A]IiX4Z
19.the successor CPA 后任注册会计师 G
hH0-g{-
20.the preceding CPA前任注册会计师 ]9z{
95
21.issue the audit report 出具审计报告 `X?l`H;#
22.expert 专家 K~$o2a
e
23.the board of directors 董事会 F?2(U\k#
24.knowledge of the entity‘ s business 了解被审计单位情况 xM85^B'
25.assess material misstatement risks评估重大错报风险 v ?@Ys+V
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 [.tqgU
27.a general knowledge of —— 初步了解―――的情况 Ikiv+Fq(
28.a more knowledge of—— 进一步了解的情况 s+?r4t3H!
29.the prior year‘s working papers 以前年度工作底稿 e"en
ma\_
30.minutes of meeting 会议纪要 CFD& -tED&
31.business risks 经营风险 |YjuaXd7N
32.appropriateness 适当性 061@N=p8
33.accounting estimate 会计估计 ,Zjb
bBZ
34.management representations 管理层声明 )_!t9gn*wr
35.going concern assumption 持续经营假设 NC::;e
36.audit plan 审计计划 A
S;ra,x
37.significant audit areas 重点审计领域 2!/*I:
38.error 错误 b\~rL,7(
39.fraud舞弊 =g'7 xA
40.modified or additional procedures 修改或追加审计程序 _QCspPT' c
41.misappropriation of assets 侵占资产 2&fIF}vk>m
42.transactions without substance 虚假交易 -[OGZP`8
43.unusual pressures 异常压力 ?bbu^;2*f
44.the suspected noncompliance 涉嫌存在违法行为 7]a6dMh
45.materialiy 重要性 ]5D?Sc#-
46.exceed the materiality level 超过重要性水平 Uxx=$
47.approach the materiality level 接近重要性水平 l'-dB
48.an acceptably low level 可接受水平 J'tc5Ip!}V
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 A" `62
50.misstatements or omissions 错报或漏报 reLYtv
51.aggregate 总计 y6Xfddd61
52.subsequent events 期后事项 Z[KXDQn8
53.adjust the financial statements 调整财务报表 e$QX?y .
54.perform additional audit procedures 实施追加的审计程序 R(@7$
55.audit risk 审计风险 ]od]S8$5
56.detection risk 检查风险 {/12.y=)~
57.inappropriate audit opinion 不适当的审计意见 W|~Lmdzj
58.material misstatement 重大的错报 3
EB8ls2
59.tolerable misstatement 可容忍错报 Q)yhpwrX
60.the acceptable level of detection risk 可接受的检查风险