1.audit 审计 A~a7/N6s;
2.attestation 鉴证 `Z`o[]%
3.credibility 可信赖程度 @nj`T{*
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4.audit of financial statements 财务报表审计 nzB!0U
5.agreed-upon procedures 执行商定程序 y+.(E-g
6.high levels of assurance 高水平保证 &3 ~R-$P
7.compilation 编制 ?I.bC
8.reliability 可靠性 X=k|Sa
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9.relevance 相关性 !uKuO
10.professional skepticism 职业谨慎 Ban"H~
11.objectivity 客观性 8?o{{ay
12. professional competence 专业胜任能力 0w$1Yx~C
13.Senior/CPA-in-charge 项目经理 w 3L+7V,!
14.audit engagement letter 业务约定书 OH5#.${O
15.recurring audit 连续审计 )B^T7{
16.the client 委托人 y= 1(o3(
17.change CPA 更换注册会计师 KXo[;Db)k
18.the existing CPA 现任注册会计师 ZN;fDv
19.the successor CPA 后任注册会计师 oFu( J
20.the preceding CPA前任注册会计师 ;s
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21.issue the audit report 出具审计报告 N
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22.expert 专家 AIwp2Fz
23.the board of directors 董事会 *pGbcBQ
24.knowledge of the entity‘ s business 了解被审计单位情况 J\ ?
25.assess material misstatement risks评估重大错报风险 )5U7w
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 L<N=,~
27.a general knowledge of —— 初步了解―――的情况 %B# 8
28.a more knowledge of—— 进一步了解的情况 0^MRPE|f5
29.the prior year‘s working papers 以前年度工作底稿 A6F/w
30.minutes of meeting 会议纪要 a&`Lfw"
31.business risks 经营风险 `9VRT`e
32.appropriateness 适当性 .ffb*gZ4
33.accounting estimate 会计估计 PkdL] !:
34.management representations 管理层声明 eOd'i{f@F
35.going concern assumption 持续经营假设 Ar$Am
36.audit plan 审计计划 z`y^o*qc]
37.significant audit areas 重点审计领域 rge/qUr/^
38.error 错误 n\4sNoFI
39.fraud舞弊 !2g*=oY
40.modified or additional procedures 修改或追加审计程序 DIc -"5~
41.misappropriation of assets 侵占资产 lLL) S
42.transactions without substance 虚假交易 vj<JjGP
43.unusual pressures 异常压力 @yn1#E,
44.the suspected noncompliance 涉嫌存在违法行为 O ;B[ZMV
45.materialiy 重要性 1&YkRCn0
46.exceed the materiality level 超过重要性水平 Ykj+D7rA:
47.approach the materiality level 接近重要性水平 Ivc/g,
48.an acceptably low level 可接受水平 G+Zm
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 *f+DV[DF
50.misstatements or omissions 错报或漏报 +C[%^G-:
51.aggregate 总计 Bjsg!^X7
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 glRHn?
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54.perform additional audit procedures 实施追加的审计程序 -xU4s
55.audit risk 审计风险 #;>v,Jo
56.detection risk 检查风险 8}!WJ2[R
57.inappropriate audit opinion 不适当的审计意见 [`|
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58.material misstatement 重大的错报 vHx[:vuq:
59.tolerable misstatement 可容忍错报 ]hi5nA
60.the acceptable level of detection risk 可接受的检查风险