1.audit 审计 liB~vdqj
2.attestation 鉴证 6,CK1j+tZ
3.credibility 可信赖程度 3- d"-'k
4.audit of financial statements 财务报表审计
p+Bvfn
5.agreed-upon procedures 执行商定程序 8zeD%Uv
6.high levels of assurance 高水平保证 "/^kFsvp
7.compilation 编制 t':*~b{V@7
8.reliability 可靠性 N8r+Q%ov
9.relevance 相关性 Z^mIGy}
10.professional skepticism 职业谨慎 FDFVhcr
11.objectivity 客观性 ]Zay9jD}c-
12. professional competence 专业胜任能力 )('{q}JxV
13.Senior/CPA-in-charge 项目经理 3!*`hQ;s
14.audit engagement letter 业务约定书 h9c7P@29
15.recurring audit 连续审计 Z'^.H3YvL
16.the client 委托人 R 'mlKe x
17.change CPA 更换注册会计师 _mQ~[}y+?
18.the existing CPA 现任注册会计师 Um/ g&k
19.the successor CPA 后任注册会计师 w+%p4VkA<r
20.the preceding CPA前任注册会计师 aeLIs SEx
21.issue the audit report 出具审计报告 )d
{8Cu6
22.expert 专家 rA_r$X
23.the board of directors 董事会 odcrP\S
24.knowledge of the entity‘ s business 了解被审计单位情况 j\.pS^+
25.assess material misstatement risks评估重大错报风险 0B`rTLwB
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ZZ0b!{qj3
27.a general knowledge of —— 初步了解―――的情况 {;UBW7{
28.a more knowledge of—— 进一步了解的情况 |])Ko08*tE
29.the prior year‘s working papers 以前年度工作底稿 G
in
30.minutes of meeting 会议纪要 c3Ig4 n0Y>
31.business risks 经营风险 }2?-
kj7
32.appropriateness 适当性 6l>016 x
33.accounting estimate 会计估计 6Vu??
qBy
34.management representations 管理层声明 Tkf4`Gxd
35.going concern assumption 持续经营假设 OHF:E44k
36.audit plan 审计计划 +w3k_^X9c
37.significant audit areas 重点审计领域 '(($dT
38.error 错误 5i3nz=~o
39.fraud舞弊 i6h0_q8
>
40.modified or additional procedures 修改或追加审计程序 rlDJHR6
41.misappropriation of assets 侵占资产 ~]K<Vh`
42.transactions without substance 虚假交易 ]7dal [i
43.unusual pressures 异常压力 9VTE?,
44.the suspected noncompliance 涉嫌存在违法行为 O
>&,h^
45.materialiy 重要性 #Bn7Cc
46.exceed the materiality level 超过重要性水平 E"H> [E
47.approach the materiality level 接近重要性水平 dI8y}EbE~
48.an acceptably low level 可接受水平 vr>Rd{dm
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 vi.q]$ohbV
50.misstatements or omissions 错报或漏报 q/tC/V%@(
51.aggregate 总计 T^ah'WmNw
52.subsequent events 期后事项 ~hA;ji|I
53.adjust the financial statements 调整财务报表 0.t1p(x;
54.perform additional audit procedures 实施追加的审计程序 }JWk?
55.audit risk 审计风险 pK2n'4
C
56.detection risk 检查风险 o{QPW
57.inappropriate audit opinion 不适当的审计意见 Op<|Oz$Q|l
58.material misstatement 重大的错报 )N&v.w
59.tolerable misstatement 可容忍错报 w.0]>/C
60.the acceptable level of detection risk 可接受的检查风险