1.audit 审计 [`~E)B1Y
2.attestation 鉴证 Z. ))=w6G
3.credibility 可信赖程度 3+_
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4.audit of financial statements 财务报表审计 &;%z1b>F
5.agreed-upon procedures 执行商定程序 1N_Gk&
6.high levels of assurance 高水平保证 swBgV,;
7.compilation 编制 t}zffe-
8.reliability 可靠性 (hB&OP5Fne
9.relevance 相关性 mZ^z%+Ca|
10.professional skepticism 职业谨慎 I]"wT2@T;7
11.objectivity 客观性 @{_L38. Nw
12. professional competence 专业胜任能力 (RR:{4I
13.Senior/CPA-in-charge 项目经理 G/nSF:r p
14.audit engagement letter 业务约定书 @?$x
15.recurring audit 连续审计 HWJ(O/N
16.the client 委托人 hpD
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17.change CPA 更换注册会计师 G6C#M-S
18.the existing CPA 现任注册会计师 ymdZ#I-
19.the successor CPA 后任注册会计师 bqHR~4 #IR
20.the preceding CPA前任注册会计师 6q[|U_3I@
21.issue the audit report 出具审计报告 kCXQHX
22.expert 专家 ieN}Ajl2
23.the board of directors 董事会 gAA2S5th
24.knowledge of the entity‘ s business 了解被审计单位情况 [i18$q5D
25.assess material misstatement risks评估重大错报风险 S <C'#vj
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 .{` :
27.a general knowledge of —— 初步了解―――的情况 ]xlV;m
28.a more knowledge of—— 进一步了解的情况 |F
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29.the prior year‘s working papers 以前年度工作底稿 #,0PLU3%
30.minutes of meeting 会议纪要 U{vt9t
31.business risks 经营风险 hjVct
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32.appropriateness 适当性 jP?YV
33.accounting estimate 会计估计 j@xerY
34.management representations 管理层声明 Q ke8BRBn
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 >h
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37.significant audit areas 重点审计领域 b'9\j.By
38.error 错误 2lVJ"jg
39.fraud舞弊 :a M
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40.modified or additional procedures 修改或追加审计程序 Lo^0VD!O
41.misappropriation of assets 侵占资产 M ABrf`<b
42.transactions without substance 虚假交易 S+^*rw
43.unusual pressures 异常压力 <l/QS3M
44.the suspected noncompliance 涉嫌存在违法行为 -}u=tiNG
45.materialiy 重要性 "~R,%sYb(
46.exceed the materiality level 超过重要性水平 LUGyc( h
47.approach the materiality level 接近重要性水平 AJ_''%$I3:
48.an acceptably low level 可接受水平 g.wp
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 S V2DvrIR
50.misstatements or omissions 错报或漏报 J<g$hk
51.aggregate 总计 gnjh=anVX1
52.subsequent events 期后事项 W(h].'N
53.adjust the financial statements 调整财务报表 EwvW: t1
54.perform additional audit procedures 实施追加的审计程序 pFfd6P
55.audit risk 审计风险 {E6M_qZ
56.detection risk 检查风险 {MP8B'r-6
57.inappropriate audit opinion 不适当的审计意见 : +Na8\d
58.material misstatement 重大的错报 ldd|"[Ds
59.tolerable misstatement 可容忍错报 C-i9F%..
60.the acceptable level of detection risk 可接受的检查风险