1.audit 审计 !g4u<7
2.attestation 鉴证 >4&0j'z"
3.credibility 可信赖程度 88On{Kk.v
4.audit of financial statements 财务报表审计 yY_#fJj
5.agreed-upon procedures 执行商定程序 h9kwyhd"
6.high levels of assurance 高水平保证 I9L7,~s
7.compilation 编制 Gz:ell$
8.reliability 可靠性 +vIsYg*#2M
9.relevance 相关性 UsgrI>|l
10.professional skepticism 职业谨慎 lf\x`3Vd
11.objectivity 客观性 )Wy:I_F351
12. professional competence 专业胜任能力 c@Xb6 z_>
13.Senior/CPA-in-charge 项目经理 k]rc -c-
14.audit engagement letter 业务约定书 GL,( N|
15.recurring audit 连续审计 b6! 7 j
16.the client 委托人 0M!Goqa A
17.change CPA 更换注册会计师 ]Jo}F@\g
18.the existing CPA 现任注册会计师 &3 * #h
19.the successor CPA 后任注册会计师 -5Oy k,
20.the preceding CPA前任注册会计师 CU@}{}Yl
21.issue the audit report 出具审计报告 <72q^w
22.expert 专家 ^$s&bH'8
23.the board of directors 董事会 g (d R
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24.knowledge of the entity‘ s business 了解被审计单位情况 jI%glO'2
25.assess material misstatement risks评估重大错报风险 rE%H NPO
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 L&0aS:
27.a general knowledge of —— 初步了解―――的情况 5c$\DZ(
28.a more knowledge of—— 进一步了解的情况 "
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29.the prior year‘s working papers 以前年度工作底稿 fZb}-
30.minutes of meeting 会议纪要 Ey)ey-'\
31.business risks 经营风险 ]]P@*4!
32.appropriateness 适当性 <"yL(s^u"
33.accounting estimate 会计估计 ?2,{+d |
34.management representations 管理层声明 Jwpc8MQ
35.going concern assumption 持续经营假设 +
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36.audit plan 审计计划 kS4YxtvB
37.significant audit areas 重点审计领域 0 YAH[YF
38.error 错误 m(`O>zS
39.fraud舞弊 >qZl
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40.modified or additional procedures 修改或追加审计程序 #^{%jlmHxJ
41.misappropriation of assets 侵占资产 }/QtIY#I
42.transactions without substance 虚假交易 ]CDUHz
43.unusual pressures 异常压力 c7D{^$L9 v
44.the suspected noncompliance 涉嫌存在违法行为 mrBK{@n
45.materialiy 重要性 ;;+
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46.exceed the materiality level 超过重要性水平 MzH'<`;BP
47.approach the materiality level 接近重要性水平 & gcZ4 gpH
48.an acceptably low level 可接受水平 beB3*o
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 { E0\mZ2
50.misstatements or omissions 错报或漏报 xnHB
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51.aggregate 总计 S6Y :Z0
52.subsequent events 期后事项 l{*Ko~g
53.adjust the financial statements 调整财务报表 R6TT1Ka3c
54.perform additional audit procedures 实施追加的审计程序 |g'ceG-
55.audit risk 审计风险 R '8 S)'l
56.detection risk 检查风险 }WhRJr`a
57.inappropriate audit opinion 不适当的审计意见 B$qTH5)W
58.material misstatement 重大的错报 >+DM TV[O
59.tolerable misstatement 可容忍错报 V9jxmu F,
60.the acceptable level of detection risk 可接受的检查风险
