1.audit 审计 G4"F+%.
2.attestation 鉴证 H qx-;F~0
3.credibility 可信赖程度 F:S}w
4.audit of financial statements 财务报表审计 o`-msz
5.agreed-upon procedures 执行商定程序 Y.p;1"
6.high levels of assurance 高水平保证 ^iV)MTT
7.compilation 编制 l*G[!u
8.reliability 可靠性 yJIscwF
9.relevance 相关性 3u0RKLc\
10.professional skepticism 职业谨慎 cw
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11.objectivity 客观性 f3y=Wxk[
12. professional competence 专业胜任能力 j#4kY R{
13.Senior/CPA-in-charge 项目经理 TB31-
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14.audit engagement letter 业务约定书 #Gi$DMW
15.recurring audit 连续审计 K{+2G&i
16.the client 委托人 'LDQgC*%
17.change CPA 更换注册会计师 ,I;>aE<#
18.the existing CPA 现任注册会计师 ?}Y]|c^W
19.the successor CPA 后任注册会计师 &$H!@@09|w
20.the preceding CPA前任注册会计师 a d\ot#V
21.issue the audit report 出具审计报告 [nh>vqum
22.expert 专家 (cO:`W6.
23.the board of directors 董事会 3OB"#Ap8<
24.knowledge of the entity‘ s business 了解被审计单位情况 #\ErY3k 6&
25.assess material misstatement risks评估重大错报风险 lU]nd[x
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 4<v&S2Yq
27.a general knowledge of —— 初步了解―――的情况 ~}Pfu
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 n=q76W\
30.minutes of meeting 会议纪要 !()Qm,1u
31.business risks 经营风险 ~$J2g
32.appropriateness 适当性 [G3E%z
33.accounting estimate 会计估计 w32y3~
34.management representations 管理层声明 J[kTlHMD
35.going concern assumption 持续经营假设 1Z&(6cDY8M
36.audit plan 审计计划 XK vi=0B
37.significant audit areas 重点审计领域 wuo,kM
38.error 错误 7j{?az
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39.fraud舞弊 w!XD/jN
40.modified or additional procedures 修改或追加审计程序 ee=D1 qNu;
41.misappropriation of assets 侵占资产 xyxy`qR A
42.transactions without substance 虚假交易 %
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43.unusual pressures 异常压力 }-`4DHgq
44.the suspected noncompliance 涉嫌存在违法行为 T> p&$]OG
45.materialiy 重要性 xYB{;K
46.exceed the materiality level 超过重要性水平 D6Wa.,r
47.approach the materiality level 接近重要性水平 moE2G?R
48.an acceptably low level 可接受水平 [N'h%1]\
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 rZpXPI
50.misstatements or omissions 错报或漏报 H;"4C8K7
51.aggregate 总计 )M^
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52.subsequent events 期后事项 H"F29Pu2
53.adjust the financial statements 调整财务报表 4&iCht
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54.perform additional audit procedures 实施追加的审计程序 }GIt!PG
55.audit risk 审计风险 ")25
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56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 yh=N@Z*zP
58.material misstatement 重大的错报 *lb<$E]="!
59.tolerable misstatement 可容忍错报 T8NxJmYqB
60.the acceptable level of detection risk 可接受的检查风险