1.audit 审计 /W$i8g
2.attestation 鉴证 Z;Hkx1
3.credibility 可信赖程度 u
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4.audit of financial statements 财务报表审计 o]4\Geg$
5.agreed-upon procedures 执行商定程序 &jHsFS
6.high levels of assurance 高水平保证 R,G*]/r`
7.compilation 编制 qU7_%Z
8.reliability 可靠性 |MFAP!rycS
9.relevance 相关性 x_nwD"
10.professional skepticism 职业谨慎 ZrTB%
11.objectivity 客观性 QM F
12. professional competence 专业胜任能力 WHY/x /$
13.Senior/CPA-in-charge 项目经理 &7
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14.audit engagement letter 业务约定书 teg5g|*
15.recurring audit 连续审计 G n]qh(N>
16.the client 委托人 z~pp7
17.change CPA 更换注册会计师 3&+dyhL'w
18.the existing CPA 现任注册会计师 /ooGyF
19.the successor CPA 后任注册会计师 x%=CEe?6
20.the preceding CPA前任注册会计师 Wr%ov6:
21.issue the audit report 出具审计报告 Kd`(^
22.expert 专家 P>C'?'Q7
23.the board of directors 董事会 e~SK*vR%]
24.knowledge of the entity‘ s business 了解被审计单位情况 fz=?QEG
25.assess material misstatement risks评估重大错报风险 #m.e9MU
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 =EP`,zqn$9
27.a general knowledge of —— 初步了解―――的情况 </{Zb.
28.a more knowledge of—— 进一步了解的情况 _-TplGSO=c
29.the prior year‘s working papers 以前年度工作底稿 y4Jc|)
30.minutes of meeting 会议纪要 2bNOn%!
31.business risks 经营风险 vd4@ jZ5
32.appropriateness 适当性 Q?k*3A
33.accounting estimate 会计估计 ~\_VWXXvIW
34.management representations 管理层声明 .J)TIc__|A
35.going concern assumption 持续经营假设 q@ -B+
36.audit plan 审计计划 )x|;%.8FX7
37.significant audit areas 重点审计领域 WR)=VE
38.error 错误 '`P%;/z
39.fraud舞弊 z%YNZ^d
40.modified or additional procedures 修改或追加审计程序 s1D<R,J|H
41.misappropriation of assets 侵占资产 ^HSxE
42.transactions without substance 虚假交易 OOqT 0wN
43.unusual pressures 异常压力 ?{S>%P A_B
44.the suspected noncompliance 涉嫌存在违法行为 ]nhh|q9r{
45.materialiy 重要性 #{8IFA
46.exceed the materiality level 超过重要性水平 \)6glAtN
47.approach the materiality level 接近重要性水平 " CT}34l
48.an acceptably low level 可接受水平 W%!(kN&d
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$l!>me
50.misstatements or omissions 错报或漏报 a;HAuy`M x
51.aggregate 总计 t )zd'[
52.subsequent events 期后事项 5?k5J\+
53.adjust the financial statements 调整财务报表 =X4Fn^w"4O
54.perform additional audit procedures 实施追加的审计程序 |h]V9=
55.audit risk 审计风险 ;5 j|B|v
56.detection risk 检查风险 $Z@*!B^
57.inappropriate audit opinion 不适当的审计意见 LTWkHyx
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 Hb=#`
60.the acceptable level of detection risk 可接受的检查风险