1.audit 审计 V'(yrz!
2.attestation 鉴证 dH"wYMNL
3.credibility 可信赖程度 SQ7Ws u>T@
4.audit of financial statements 财务报表审计 -[A4B)
5.agreed-upon procedures 执行商定程序 qP? V{N
6.high levels of assurance 高水平保证 q_PxmPE@3v
7.compilation 编制 xgV.<^
8.reliability 可靠性 =\]5C
9.relevance 相关性 x]o~ %h$
10.professional skepticism 职业谨慎 5.!iVyN
11.objectivity 客观性 k2
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12. professional competence 专业胜任能力 O>UG[ZgW
13.Senior/CPA-in-charge 项目经理 S*,DX~vig
14.audit engagement letter 业务约定书 /c3A>
15.recurring audit 连续审计 $<R\|_6J
16.the client 委托人 \FOoIY!.x
17.change CPA 更换注册会计师 *
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18.the existing CPA 现任注册会计师 ktX\{g! U
19.the successor CPA 后任注册会计师 AwrW!)n}
20.the preceding CPA前任注册会计师 Y
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21.issue the audit report 出具审计报告 e7X#C)
22.expert 专家 NzB"u+jB
23.the board of directors 董事会 J`/ t;xk
24.knowledge of the entity‘ s business 了解被审计单位情况 HD^ Ou5YB
25.assess material misstatement risks评估重大错报风险 A2 'W
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 :u$nH9kwv
27.a general knowledge of —— 初步了解―――的情况 v eP)ElX
28.a more knowledge of—— 进一步了解的情况 K,f*}1$qM
29.the prior year‘s working papers 以前年度工作底稿 =.197)e
30.minutes of meeting 会议纪要 nn'a`N
31.business risks 经营风险 [Q(FBoI|
32.appropriateness 适当性 $80TRB#
33.accounting estimate 会计估计 rH@{[~p
34.management representations 管理层声明 XV)<Oav s
35.going concern assumption 持续经营假设 ^2C)Wk$
36.audit plan 审计计划 I =G3
37.significant audit areas 重点审计领域 /SDN7M]m!
38.error 错误 9eOP:/'}w
39.fraud舞弊 zJC!M
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40.modified or additional procedures 修改或追加审计程序 N.r8dC
41.misappropriation of assets 侵占资产 3$x[{\ {
42.transactions without substance 虚假交易 cE(P^;7D
43.unusual pressures 异常压力 45g:q
44.the suspected noncompliance 涉嫌存在违法行为 &sh5|5EC
45.materialiy 重要性 ^
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46.exceed the materiality level 超过重要性水平 }4'5R
47.approach the materiality level 接近重要性水平 SrlTwcD
48.an acceptably low level 可接受水平 bYsK|n
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 3<Qe'd
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50.misstatements or omissions 错报或漏报 Y#aL]LxZE
51.aggregate 总计 T!-*; yu
52.subsequent events 期后事项 u@ MUcW
53.adjust the financial statements 调整财务报表 pxf(C<y6_
54.perform additional audit procedures 实施追加的审计程序 O9%`G
55.audit risk 审计风险 ylFoYROO
56.detection risk 检查风险 9]u=b\fzZ
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 n1yIQ8 F
59.tolerable misstatement 可容忍错报 {
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60.the acceptable level of detection risk 可接受的检查风险