1.audit 审计 N9}27T+4
2.attestation 鉴证 q<Sb>M/\,
3.credibility 可信赖程度 ah9P
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4.audit of financial statements 财务报表审计 *?v_AZ
5.agreed-upon procedures 执行商定程序 b:6NVHb%
6.high levels of assurance 高水平保证 ><Awk~KR
7.compilation 编制 %&[=%
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8.reliability 可靠性 >=+:lD
9.relevance 相关性 818,E
10.professional skepticism 职业谨慎 K}j["p<!
11.objectivity 客观性 N R0"yJV
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12. professional competence 专业胜任能力 F).7%YfY
13.Senior/CPA-in-charge 项目经理 \fD)|
14.audit engagement letter 业务约定书 ]o<&Q52 |
15.recurring audit 连续审计 #q
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16.the client 委托人 H,q-*Kk
17.change CPA 更换注册会计师 :I!}ZD+Z
18.the existing CPA 现任注册会计师 u"s@eN
19.the successor CPA 后任注册会计师 k+5l
20.the preceding CPA前任注册会计师 y:Ne}S*ncE
21.issue the audit report 出具审计报告 CAT{)*xc
22.expert 专家 .X](B~\!
23.the board of directors 董事会 bCL/"OB
24.knowledge of the entity‘ s business 了解被审计单位情况 3"O&IY<
25.assess material misstatement risks评估重大错报风险 LuE0Hb"S8
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 o6Jhl8
27.a general knowledge of —— 初步了解―――的情况 ][TA7pDPV
28.a more knowledge of—— 进一步了解的情况 xMr=t
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29.the prior year‘s working papers 以前年度工作底稿 %5
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30.minutes of meeting 会议纪要 :6[G;F7s
31.business risks 经营风险 Q*54!^l+_r
32.appropriateness 适当性 _X]\#^UiO2
33.accounting estimate 会计估计 ya'Ma<4
34.management representations 管理层声明 IDK~
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35.going concern assumption 持续经营假设 Z(Z$>P&4
36.audit plan 审计计划 57jDsQAj
37.significant audit areas 重点审计领域 h2P&<gg qX
38.error 错误 UY}EW`$#m
39.fraud舞弊 %u!)1oOIz
40.modified or additional procedures 修改或追加审计程序 jb83Y>
41.misappropriation of assets 侵占资产 Y~Z&h?
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42.transactions without substance 虚假交易 '(fzznRH
43.unusual pressures 异常压力 l
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44.the suspected noncompliance 涉嫌存在违法行为 [R(d Cq>
45.materialiy 重要性 9
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46.exceed the materiality level 超过重要性水平 6c[Slq!KA
47.approach the materiality level 接近重要性水平 U_C[9Z'P
48.an acceptably low level 可接受水平 3S=$ng
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 vtw97G
50.misstatements or omissions 错报或漏报 }Dx5W9Ri"
51.aggregate 总计 OD6dMql
52.subsequent events 期后事项 P/,ezVb
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53.adjust the financial statements 调整财务报表 49tJ+J- N
54.perform additional audit procedures 实施追加的审计程序 ql I1<Jx
55.audit risk 审计风险 1deK}5'
56.detection risk 检查风险 Egi(z9|Pp
57.inappropriate audit opinion 不适当的审计意见 =J0r,dR
58.material misstatement 重大的错报 j*_>/gi
59.tolerable misstatement 可容忍错报 f#&@Vl(i&
60.the acceptable level of detection risk 可接受的检查风险