1.audit 审计 5`uS<[vA
2.attestation 鉴证 >ahj|pm
3.credibility 可信赖程度 }M7kApb>Y
4.audit of financial statements 财务报表审计 64vSJx>u
5.agreed-upon procedures 执行商定程序 3?XLHMxW
6.high levels of assurance 高水平保证 bT8UmR98
7.compilation 编制 wtUG2 (
8.reliability 可靠性 CHU'FSq!
9.relevance 相关性 KwHOV$lD;
10.professional skepticism 职业谨慎 <S}qcjG
11.objectivity 客观性 LF~#4)B
12. professional competence 专业胜任能力 )QE_+H}p
13.Senior/CPA-in-charge 项目经理 G8s`<:9*
14.audit engagement letter 业务约定书 @Y,F&8a$
15.recurring audit 连续审计 d!t@A
16.the client 委托人 !LJ.L?9qw
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 =c,gK8C
19.the successor CPA 后任注册会计师 [5VUcXGt*\
20.the preceding CPA前任注册会计师 yq}{6IyZ^
21.issue the audit report 出具审计报告 +i^s\c!3;
22.expert 专家 9C$!tz>>+i
23.the board of directors 董事会 [:QMnJ
24.knowledge of the entity‘ s business 了解被审计单位情况 U.aa iX7
25.assess material misstatement risks评估重大错报风险 IebS~N
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 z~H Gc"~
27.a general knowledge of —— 初步了解―――的情况 \zi3.;9|;
28.a more knowledge of—— 进一步了解的情况 a
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29.the prior year‘s working papers 以前年度工作底稿 v'!Ntk
30.minutes of meeting 会议纪要 kOCxIJ!Xp=
31.business risks 经营风险 8w&rj-
32.appropriateness 适当性 =5ih,>>g
33.accounting estimate 会计估计 FZ9<Q
34.management representations 管理层声明 !Ia"pNDf
35.going concern assumption 持续经营假设 pPZ/ O6
36.audit plan 审计计划 o
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37.significant audit areas 重点审计领域 `X='g96C1
38.error 错误 `0i3"06l
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39.fraud舞弊 JF*g!sV%
40.modified or additional procedures 修改或追加审计程序 `I8^QcP
41.misappropriation of assets 侵占资产 m GhJn
42.transactions without substance 虚假交易 .m?~TOR
43.unusual pressures 异常压力 S=}~I
44.the suspected noncompliance 涉嫌存在违法行为 SR&
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45.materialiy 重要性 sAoM=n}!
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 !XG&=Rd?
48.an acceptably low level 可接受水平 &HK s >
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ~TH5>``;gF
50.misstatements or omissions 错报或漏报 pK9^WT@
51.aggregate 总计 QYgN39gp
52.subsequent events 期后事项 XKX,7
53.adjust the financial statements 调整财务报表 9|?Lz
54.perform additional audit procedures 实施追加的审计程序 !Blk=L+p
55.audit risk 审计风险 i grog
56.detection risk 检查风险 HY4E
57.inappropriate audit opinion 不适当的审计意见 (nD$%/uK'
58.material misstatement 重大的错报 r^t{Ii~
59.tolerable misstatement 可容忍错报 8 %j
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60.the acceptable level of detection risk 可接受的检查风险