1.audit 审计 \f
TTkpM
2.attestation 鉴证 6_WmCtvF
3.credibility 可信赖程度 a_Jb>}
4.audit of financial statements 财务报表审计 YUCC*t
5.agreed-upon procedures 执行商定程序 d [r-k 2
6.high levels of assurance 高水平保证 kL|\wci
7.compilation 编制 C#0brCQq3
8.reliability 可靠性 w^ 3|(F
9.relevance 相关性 hqL+_|DW
10.professional skepticism 职业谨慎 B;V5x/
11.objectivity 客观性 ^ESUMXb
12. professional competence 专业胜任能力 wZQ)jo7*g
13.Senior/CPA-in-charge 项目经理 d ,UCH
14.audit engagement letter 业务约定书 Yr=8!iR$
15.recurring audit 连续审计 *#zS^b n
16.the client 委托人 "TfI+QgLF
17.change CPA 更换注册会计师 "e@n:N!
18.the existing CPA 现任注册会计师 ul$,q05nb
19.the successor CPA 后任注册会计师 SyAo,
)j
20.the preceding CPA前任注册会计师 88+
=F
XG
21.issue the audit report 出具审计报告 L"^OdpOs
22.expert 专家 E:)Cp
23.the board of directors 董事会 _B3zRO
24.knowledge of the entity‘ s business 了解被审计单位情况 z|I0-1tAK
25.assess material misstatement risks评估重大错报风险 Fwb5u!_,
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 r_^)
1w
27.a general knowledge of —— 初步了解―――的情况 NEw$q4
28.a more knowledge of—— 进一步了解的情况 H'Nq#K
29.the prior year‘s working papers 以前年度工作底稿 yPoSJzC=[
30.minutes of meeting 会议纪要 $Zxt&a
31.business risks 经营风险 z3W3=@
32.appropriateness 适当性 \%TyrY+`K
33.accounting estimate 会计估计 ywOmQc
Z
34.management representations 管理层声明 B)M&\:
_
35.going concern assumption 持续经营假设 0\Y1}C
36.audit plan 审计计划 nM8[
37.significant audit areas 重点审计领域 w
G8
nw;
38.error 错误 6J\fF tB@V
39.fraud舞弊 w^Ag]HZN
40.modified or additional procedures 修改或追加审计程序 JaI Kjn
41.misappropriation of assets 侵占资产 q_sEw~~@!
42.transactions without substance 虚假交易 b# u8\H
43.unusual pressures 异常压力 dw9T f ^V
44.the suspected noncompliance 涉嫌存在违法行为 <bP#H
45.materialiy 重要性 xzr<k Sp
46.exceed the materiality level 超过重要性水平 {n&Uf{
47.approach the materiality level 接近重要性水平 w#9_eq|3
48.an acceptably low level 可接受水平 |cgui
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 FshC )[w,
50.misstatements or omissions 错报或漏报 cDIBDC
51.aggregate 总计 RYy,wVh}
52.subsequent events 期后事项 [EO
Vw%R
53.adjust the financial statements 调整财务报表 m(_9<bc>
54.perform additional audit procedures 实施追加的审计程序 YG`?o
55.audit risk 审计风险 Bd#
TUy
56.detection risk 检查风险 <