1.audit 审计 `^x^=
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2.attestation 鉴证 H(| v
3.credibility 可信赖程度 #/6X44
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4.audit of financial statements 财务报表审计 +ZO*~.zZ
5.agreed-upon procedures 执行商定程序 uNDkK o<M
6.high levels of assurance 高水平保证 c{0?gt.
7.compilation 编制 a1&^P1.
8.reliability 可靠性 ~Fh(4'
9.relevance 相关性 O jmz/W
10.professional skepticism 职业谨慎 Ig2VJ s;
11.objectivity 客观性 12E"6E)
12. professional competence 专业胜任能力 J/ ~]A1fP6
13.Senior/CPA-in-charge 项目经理 6W o7q\ "
14.audit engagement letter 业务约定书 &-9D.'WzP
15.recurring audit 连续审计 s Y,3
16.the client 委托人 H
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17.change CPA 更换注册会计师 %]` W sG
18.the existing CPA 现任注册会计师 SE1 tlP
19.the successor CPA 后任注册会计师 fr7/%{s
20.the preceding CPA前任注册会计师 E7,\s
21.issue the audit report 出具审计报告 ,b8AB_yw
22.expert 专家 f.{0P-Np
23.the board of directors 董事会 [S%
24.knowledge of the entity‘ s business 了解被审计单位情况 iJK9-k~
25.assess material misstatement risks评估重大错报风险 &W%TY:Da|
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 WF]:?WE%
27.a general knowledge of —— 初步了解―――的情况 8~bPoWP
28.a more knowledge of—— 进一步了解的情况 d>}%A
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29.the prior year‘s working papers 以前年度工作底稿 utXcfKdt
30.minutes of meeting 会议纪要 >X]<s^
31.business risks 经营风险 {>qCZ#E5WO
32.appropriateness 适当性 @9L9c
33.accounting estimate 会计估计 "#()4.9
34.management representations 管理层声明 Lv"83$^S9
35.going concern assumption 持续经营假设 b]~M$y60q
36.audit plan 审计计划 >;Bhl|r~z
37.significant audit areas 重点审计领域 u'C4d6\wS
38.error 错误 [g{}0[ew
39.fraud舞弊 BdTj0{S1u
40.modified or additional procedures 修改或追加审计程序 %2{E'^#)p-
41.misappropriation of assets 侵占资产 9o6y7hEQy
42.transactions without substance 虚假交易 xiiZ'U
43.unusual pressures 异常压力 &xVWN>bd^
44.the suspected noncompliance 涉嫌存在违法行为 z t1Q_;
45.materialiy 重要性 w?[)nlNW
46.exceed the materiality level 超过重要性水平 Oj2[(7mO/
47.approach the materiality level 接近重要性水平 Mo/xEB/O
48.an acceptably low level 可接受水平 ;J:YNup
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 OCd[P1Y]
50.misstatements or omissions 错报或漏报 9/{g%40B^
51.aggregate 总计 <:p&P
52.subsequent events 期后事项 gm8H)y,
53.adjust the financial statements 调整财务报表 tf,_4_7#$
54.perform additional audit procedures 实施追加的审计程序 $KiA~l
55.audit risk 审计风险 biJU r^n
56.detection risk 检查风险 o8" [6Ys
57.inappropriate audit opinion 不适当的审计意见 HTC7fS
58.material misstatement 重大的错报 .C1^QY-wL
59.tolerable misstatement 可容忍错报 $?GF]BT
60.the acceptable level of detection risk 可接受的检查风险