1.audit 审计 [ZSC]w^
2.attestation 鉴证 o(jLirnk
3.credibility 可信赖程度 ANu>*
4.audit of financial statements 财务报表审计 m-
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5.agreed-upon procedures 执行商定程序 xE?KJ
6.high levels of assurance 高水平保证 `K.B`
7.compilation 编制 2'S&%UyP
8.reliability 可靠性 {ac$4#Bp[B
9.relevance 相关性 P5_Ajb(@'
10.professional skepticism 职业谨慎 )f:i4.M
11.objectivity 客观性 JnBc@qnP6
12. professional competence 专业胜任能力 >tcEx(
13.Senior/CPA-in-charge 项目经理 zT,@PIC(
14.audit engagement letter 业务约定书 ;(`bP
15.recurring audit 连续审计 *GE6zGdN
16.the client 委托人 !s=$UC
17.change CPA 更换注册会计师 nA,=g'7S
18.the existing CPA 现任注册会计师 &]n }fq
19.the successor CPA 后任注册会计师 Ie^Ed`
20.the preceding CPA前任注册会计师 n~yKq"^
21.issue the audit report 出具审计报告 Nz`8)Le
22.expert 专家 X|hYZR
23.the board of directors 董事会 rueaP
24.knowledge of the entity‘ s business 了解被审计单位情况 I8J>>H'#A
25.assess material misstatement risks评估重大错报风险 ?Cf'IBpN
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 ]z^jz#>um&
27.a general knowledge of —— 初步了解―――的情况 h76j|1gI
28.a more knowledge of—— 进一步了解的情况 YTefEG]|q
29.the prior year‘s working papers 以前年度工作底稿 /C!~v!;e
30.minutes of meeting 会议纪要 BNdq=|,+"
31.business risks 经营风险 qK%N{ro[{?
32.appropriateness 适当性 '69)m~B0a
33.accounting estimate 会计估计 X^eyrqv
34.management representations 管理层声明 Ly2,*\7
35.going concern assumption 持续经营假设 9/0H,qZc
36.audit plan 审计计划 K _VIk'RB
37.significant audit areas 重点审计领域 %;QK5L
38.error 错误 2Cp4aTGv#
39.fraud舞弊 EWDsBNZaI
40.modified or additional procedures 修改或追加审计程序 fL2P6N@
41.misappropriation of assets 侵占资产 s|<n7 =J
42.transactions without substance 虚假交易 ON\bD?(VY
43.unusual pressures 异常压力 7Fo^:"
44.the suspected noncompliance 涉嫌存在违法行为 Gpxp8[ {
45.materialiy 重要性 -"nkC
46.exceed the materiality level 超过重要性水平 .Bl:hk\
47.approach the materiality level 接近重要性水平 A2ye
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48.an acceptably low level 可接受水平 }kmAUaa,Z
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 [IOI&`?D
50.misstatements or omissions 错报或漏报 |=IJ^y(x|
51.aggregate 总计 F!#)l*OX;
52.subsequent events 期后事项 )b1hF
53.adjust the financial statements 调整财务报表 np^&cY]
54.perform additional audit procedures 实施追加的审计程序 /W,hOv
55.audit risk 审计风险 e5bXgmyil
56.detection risk 检查风险 }~@/r5
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57.inappropriate audit opinion 不适当的审计意见 ZUHW*U.
58.material misstatement 重大的错报 3\m!
59.tolerable misstatement 可容忍错报 $jh$nMx)!
60.the acceptable level of detection risk 可接受的检查风险