1.audit 审计 +)j1.X
2.attestation 鉴证 >.'<J]
3.credibility 可信赖程度 DyQM>xw)t
4.audit of financial statements 财务报表审计 &}?$i7x5
5.agreed-upon procedures 执行商定程序 Y$Q|J4z
6.high levels of assurance 高水平保证 O~59FuL
7.compilation 编制 ?0YCpn
8.reliability 可靠性 7\f\!e <
9.relevance 相关性 d'/TdVM
10.professional skepticism 职业谨慎 94 e):
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11.objectivity 客观性 uu}x@T@
12. professional competence 专业胜任能力 ~v'3"k6
13.Senior/CPA-in-charge 项目经理 (y?ITz9
14.audit engagement letter 业务约定书 HcedE3Rg
15.recurring audit 连续审计 RjWqGr;bO
16.the client 委托人 {}QB|IH`
17.change CPA 更换注册会计师 7ULqo>j
18.the existing CPA 现任注册会计师 Ea?XT&,
19.the successor CPA 后任注册会计师 *P 3V
20.the preceding CPA前任注册会计师 8E4mA5@
21.issue the audit report 出具审计报告 $2M#qkik-
22.expert 专家 B Ce|is0
23.the board of directors 董事会 ^=:9)CNw(
24.knowledge of the entity‘ s business 了解被审计单位情况 2*N_5&9mE
25.assess material misstatement risks评估重大错报风险 WdZ:K,
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 hgLj<
27.a general knowledge of —— 初步了解―――的情况 'yV?*a
28.a more knowledge of—— 进一步了解的情况 Q}!mx7b0]
29.the prior year‘s working papers 以前年度工作底稿 ?W0)nQU
30.minutes of meeting 会议纪要 zH>hx5,k'X
31.business risks 经营风险 \EKU*5\Hp>
32.appropriateness 适当性 .[Ap=UYI>
33.accounting estimate 会计估计 ' j6gG
34.management representations 管理层声明 X^\>:<
35.going concern assumption 持续经营假设 zfc3)7
36.audit plan 审计计划 f m(e3]
37.significant audit areas 重点审计领域 vk>b#%1{
38.error 错误 *1 G>YH
39.fraud舞弊 f)g7
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40.modified or additional procedures 修改或追加审计程序 2-"0 ^n{
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 \~BDm
43.unusual pressures 异常压力 *dvDap|8W
44.the suspected noncompliance 涉嫌存在违法行为 lip[n;Ir>
45.materialiy 重要性 sTOa
46.exceed the materiality level 超过重要性水平 S a4W`
47.approach the materiality level 接近重要性水平 Gcb|W
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48.an acceptably low level 可接受水平 gqR)IVk>%
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 "wlt> SU
50.misstatements or omissions 错报或漏报 M;0]u.D*=
51.aggregate 总计 6<'rG''
52.subsequent events 期后事项 =
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53.adjust the financial statements 调整财务报表 ,R$u?c0>'&
54.perform additional audit procedures 实施追加的审计程序 qim
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55.audit risk 审计风险 .e'eE
56.detection risk 检查风险 Qfky_5R\
57.inappropriate audit opinion 不适当的审计意见 $5v0m#[^
58.material misstatement 重大的错报 .`7cBsXH
59.tolerable misstatement 可容忍错报 8/t$d#xHI
60.the acceptable level of detection risk 可接受的检查风险