1.audit 审计 (t5vBUj
2.attestation 鉴证 wRg[Mu,Q5
3.credibility 可信赖程度 s9SUj^
4.audit of financial statements 财务报表审计 e5(c,,/
5.agreed-upon procedures 执行商定程序 eOahr:Db
6.high levels of assurance 高水平保证 (_AU)
7.compilation 编制 ET(/h/r
8.reliability 可靠性 \+"Jg/)ij
9.relevance 相关性 BmaY&?
10.professional skepticism 职业谨慎 PZj}]d `
11.objectivity 客观性 ;H9 W:_ahE
12. professional competence 专业胜任能力 =
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13.Senior/CPA-in-charge 项目经理 b^
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14.audit engagement letter 业务约定书 n.Y45(@E
15.recurring audit 连续审计 2V*;=cv~z
16.the client 委托人 5b->pc
17.change CPA 更换注册会计师 #vc!SI
18.the existing CPA 现任注册会计师 H(kxRPH4@]
19.the successor CPA 后任注册会计师 !-t"}^)
20.the preceding CPA前任注册会计师 ra8AUj~RX
21.issue the audit report 出具审计报告 B<ZCuVWH:
22.expert 专家 ni6zo~+W]
23.the board of directors 董事会 iD/+#UTY
24.knowledge of the entity‘ s business 了解被审计单位情况 :s1.TQ;Y(
25.assess material misstatement risks评估重大错报风险 / 2MhP=,
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 ),H1z`c&I
27.a general knowledge of —— 初步了解―――的情况 =&PO_t5)z
28.a more knowledge of—— 进一步了解的情况 _&[ -< cu
29.the prior year‘s working papers 以前年度工作底稿 }!"Cvu
30.minutes of meeting 会议纪要 [AYJ(H/
31.business risks 经营风险 Gn4XVzB`O
32.appropriateness 适当性 Pm QeO*f+
33.accounting estimate 会计估计 {\X$vaF
34.management representations 管理层声明 (a"/cH
35.going concern assumption 持续经营假设 }{mS"
36.audit plan 审计计划 Ym6v 4k!@O
37.significant audit areas 重点审计领域 &3SmTg
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38.error 错误 .g94|P
39.fraud舞弊 goND S5}
40.modified or additional procedures 修改或追加审计程序 h@J3+u<
41.misappropriation of assets 侵占资产 I8|"h8\
42.transactions without substance 虚假交易 v1/Y0
43.unusual pressures 异常压力 ilZQ/hOBH
44.the suspected noncompliance 涉嫌存在违法行为 ?5F;4oR2g
45.materialiy 重要性 i-.A
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46.exceed the materiality level 超过重要性水平 r.c:QY$
47.approach the materiality level 接近重要性水平 K5z<n0X ~
48.an acceptably low level 可接受水平 Pa"Kk9!o36
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 CZ>Ujw=&k
50.misstatements or omissions 错报或漏报 .3#Xjhebvu
51.aggregate 总计 qpzyl~g:C
52.subsequent events 期后事项 ^1<i7u
53.adjust the financial statements 调整财务报表 -Rx;"J.H
54.perform additional audit procedures 实施追加的审计程序 [;UI8Stw
55.audit risk 审计风险 <U8w# dc
56.detection risk 检查风险 yqR]9"a
57.inappropriate audit opinion 不适当的审计意见 ,W;|K 5
58.material misstatement 重大的错报 #99 =wn
59.tolerable misstatement 可容忍错报 TD78&a#
60.the acceptable level of detection risk 可接受的检查风险