1.audit 审计 6C7|e00v
2.attestation 鉴证
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3.credibility 可信赖程度 @T)kqT
4.audit of financial statements 财务报表审计 B _k+Oa2!
5.agreed-upon procedures 执行商定程序 M8(N9)N
6.high levels of assurance 高水平保证 ?)X0l
7.compilation 编制 wO.T"x%X
8.reliability 可靠性 E9<oA.
9.relevance 相关性 *:}9(8d
10.professional skepticism 职业谨慎 ,%6!8vX
11.objectivity 客观性 _<}oBh
12. professional competence 专业胜任能力 b*Sw")#
13.Senior/CPA-in-charge 项目经理 ?g+uJf
14.audit engagement letter 业务约定书 Nz1u:D]
15.recurring audit 连续审计 (.^KuXd
16.the client 委托人 'ioX,KD
17.change CPA 更换注册会计师 @kBy|5
18.the existing CPA 现任注册会计师 b
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19.the successor CPA 后任注册会计师 Klrd|;C
20.the preceding CPA前任注册会计师 (J}tCqP
21.issue the audit report 出具审计报告 Q!.JV.(
22.expert 专家 ecvQEK2L
23.the board of directors 董事会 #:[^T,YD0
24.knowledge of the entity‘ s business 了解被审计单位情况 7!F<Uf,V3
25.assess material misstatement risks评估重大错报风险 #|-i*2@oR
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 Op<,e{[]
27.a general knowledge of —— 初步了解―――的情况 xe`SnJgA
28.a more knowledge of—— 进一步了解的情况 JP{Y Q:NF
29.the prior year‘s working papers 以前年度工作底稿 `"Lk@
30.minutes of meeting 会议纪要 o&-D[|E|
31.business risks 经营风险 46[k9T
32.appropriateness 适当性 xaI)d/
33.accounting estimate 会计估计 mM(Z8PA9-
34.management representations 管理层声明 tqk^)c4FF(
35.going concern assumption 持续经营假设 w Dp5HZ>
36.audit plan 审计计划 gUGMoXSTI|
37.significant audit areas 重点审计领域 ^J~5k,7jX
38.error 错误 b,hRk1
39.fraud舞弊 ;r?s7b/>
40.modified or additional procedures 修改或追加审计程序 ++\s0A(e
41.misappropriation of assets 侵占资产 (! a;}V<7
42.transactions without substance 虚假交易 jEMnre3/
43.unusual pressures 异常压力 _kEU=)Xe
44.the suspected noncompliance 涉嫌存在违法行为 Fa0Fl}L
45.materialiy 重要性 '/2)I8
46.exceed the materiality level 超过重要性水平 ?uh%WN6nU]
47.approach the materiality level 接近重要性水平 %1\~OnT
48.an acceptably low level 可接受水平 Kt3T~k
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 U2G[uDa;
50.misstatements or omissions 错报或漏报 bUU\bc
51.aggregate 总计 JCjV,
52.subsequent events 期后事项 <I 0 EjV
53.adjust the financial statements 调整财务报表 3;?DKRIcX
54.perform additional audit procedures 实施追加的审计程序 w5<&b1:
55.audit risk 审计风险 !,<rW<&;
56.detection risk 检查风险 p54e'Zb
57.inappropriate audit opinion 不适当的审计意见 d~qZ;uw
58.material misstatement 重大的错报 \ v2-}jU(
59.tolerable misstatement 可容忍错报 `|p8zV
60.the acceptable level of detection risk 可接受的检查风险