1.audit 审计 Gamr6I"K
2.attestation 鉴证 @?C#r.vgp
3.credibility 可信赖程度 (><zsLs&
4.audit of financial statements 财务报表审计 (I@bkMp
5.agreed-upon procedures 执行商定程序 hVjNZ
6.high levels of assurance 高水平保证 4E44Hzs
7.compilation 编制 "i:T+#i({O
8.reliability 可靠性 D+lzFn$3
9.relevance 相关性 Bh&Ew
10.professional skepticism 职业谨慎 \yrisp#`
11.objectivity 客观性 ,wwZI`>-
12. professional competence 专业胜任能力 P)dL?vkK
13.Senior/CPA-in-charge 项目经理 x*oWa,
14.audit engagement letter 业务约定书 ThW,Y"
l
15.recurring audit 连续审计 HxK$ 4I`
16.the client 委托人 `"vZ);i<
17.change CPA 更换注册会计师 }U@m*dEG
18.the existing CPA 现任注册会计师 9>/wUQs!]
19.the successor CPA 后任注册会计师 %tA57Pn>
20.the preceding CPA前任注册会计师 _DRrz
naw
21.issue the audit report 出具审计报告 \Mv":Lm1
22.expert 专家
Lw1T 4n
23.the board of directors 董事会 v+6@cC
24.knowledge of the entity‘ s business 了解被审计单位情况 uhN%Aj\iu(
25.assess material misstatement risks评估重大错报风险 J H.K.C(
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 r!}al5~&
27.a general knowledge of —— 初步了解―――的情况 DjMf,wX-{
28.a more knowledge of—— 进一步了解的情况 F2(q>#<_
29.the prior year‘s working papers 以前年度工作底稿 5)1+~ B
30.minutes of meeting 会议纪要 4
;Qlu
31.business risks 经营风险 df+t:a
32.appropriateness 适当性 3+MB5T
33.accounting estimate 会计估计 ashcvn~z
34.management representations 管理层声明
"S~_[/q
35.going concern assumption 持续经营假设 4VN aq<8
36.audit plan 审计计划 3`9{T>
37.significant audit areas 重点审计领域 @^nu#R
38.error 错误 i~=s^8n`l
39.fraud舞弊 Iyk6=&?j
40.modified or additional procedures 修改或追加审计程序 A3P9.mur
41.misappropriation of assets 侵占资产 ~pP0|B*%
42.transactions without substance 虚假交易 [2$4| ;7
43.unusual pressures 异常压力 ,W5.:0Y;f[
44.the suspected noncompliance 涉嫌存在违法行为 _|c&@M
45.materialiy 重要性 lXrD!1F
46.exceed the materiality level 超过重要性水平 ~JZ3a0$^
47.approach the materiality level 接近重要性水平 -Q$nA>trKA
48.an acceptably low level 可接受水平 5$l9@0D.\
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 p(3sgY1
50.misstatements or omissions 错报或漏报
t\U$8l_;
51.aggregate 总计 ;M
v~yb3v
52.subsequent events 期后事项 @
"d2.h
53.adjust the financial statements 调整财务报表 /dHs &SU,
54.perform additional audit procedures 实施追加的审计程序 2@@l {Y0f6
55.audit risk 审计风险 O@U?IF$
56.detection risk 检查风险 dK?);*w]
57.inappropriate audit opinion 不适当的审计意见 u,i
]a#K
58.material misstatement 重大的错报 f|0lj
59.tolerable misstatement 可容忍错报 " mj^+u-
60.the acceptable level of detection risk 可接受的检查风险