1.audit 审计 ~-UO^$M-
2.attestation 鉴证 Bm 4$
3.credibility 可信赖程度 4m6/ba
4.audit of financial statements 财务报表审计 ?kS#g
5.agreed-upon procedures 执行商定程序 R&Ss ET.
6.high levels of assurance 高水平保证 'n}]
7.compilation 编制 Y]!&, e,
8.reliability 可靠性 r}}2Kl
9.relevance 相关性 "q
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10.professional skepticism 职业谨慎 bX
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11.objectivity 客观性 na@Go@q
12. professional competence 专业胜任能力 v8zO Y#?
13.Senior/CPA-in-charge 项目经理 D^6Q`o
14.audit engagement letter 业务约定书 WLiF D.
15.recurring audit 连续审计 ZC`VuCg2O
16.the client 委托人 c]"w0a-`^@
17.change CPA 更换注册会计师 E=91k.
18.the existing CPA 现任注册会计师 7rG+)kHG
19.the successor CPA 后任注册会计师 <o/l K\>
20.the preceding CPA前任注册会计师 -/Zy{2 <u
21.issue the audit report 出具审计报告
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22.expert 专家 YF>15{H
23.the board of directors 董事会 ibLx'<
24.knowledge of the entity‘ s business 了解被审计单位情况 OIkjO}/7
25.assess material misstatement risks评估重大错报风险 sRZ?Ilua6
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 ihekON":
27.a general knowledge of —— 初步了解―――的情况 m'M5O@?
28.a more knowledge of—— 进一步了解的情况 E{}J-_oS45
29.the prior year‘s working papers 以前年度工作底稿 "{kE#`c6<n
30.minutes of meeting 会议纪要 IC1nR
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31.business risks 经营风险 /PbMt
32.appropriateness 适当性 gf}*}8D
33.accounting estimate 会计估计 smn~p/u
34.management representations 管理层声明 lMcO2006L
35.going concern assumption 持续经营假设 4q.yp0E
36.audit plan 审计计划 |T]&8Q)S
37.significant audit areas 重点审计领域 TpI8mDO\W
38.error 错误 0|g@;Pc
39.fraud舞弊 D5:|CMQ
40.modified or additional procedures 修改或追加审计程序 wd3OuDrU
41.misappropriation of assets 侵占资产 pE%*r@p4&4
42.transactions without substance 虚假交易 Ti7
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43.unusual pressures 异常压力 2:<H)oB
44.the suspected noncompliance 涉嫌存在违法行为 VVcli*
45.materialiy 重要性 ]Inu'p\
46.exceed the materiality level 超过重要性水平 |kD69
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47.approach the materiality level 接近重要性水平 5,-:31(j\
48.an acceptably low level 可接受水平 H[}lzL)
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 ;+bF4r@:+
50.misstatements or omissions 错报或漏报 zF|c3ap
51.aggregate 总计 ju07
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52.subsequent events 期后事项 RJKi98xwJ
53.adjust the financial statements 调整财务报表 mg" _3].j
54.perform additional audit procedures 实施追加的审计程序 !yr4B"kz
55.audit risk 审计风险 6:AEg
56.detection risk 检查风险 0g HV(L?
57.inappropriate audit opinion 不适当的审计意见 A%x0'?GU
58.material misstatement 重大的错报 CD5% iFy
59.tolerable misstatement 可容忍错报 4*IXBi7%
60.the acceptable level of detection risk 可接受的检查风险