1.audit 审计 KV(W|~+ rM
2.attestation 鉴证 bpCe&*\6K
3.credibility 可信赖程度 7Et(p'
4.audit of financial statements 财务报表审计 ~DS9{Y
5.agreed-upon procedures 执行商定程序 lJ2/xE ]
6.high levels of assurance 高水平保证 U9%nku4
7.compilation 编制 N>iCb:_
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8.reliability 可靠性 ~d8o,.n`1
9.relevance 相关性 m$j;FKz+|
10.professional skepticism 职业谨慎 Q|r1.
11.objectivity 客观性 D*b|(Oi
12. professional competence 专业胜任能力 a,\u|T:g
13.Senior/CPA-in-charge 项目经理 X0L{#U
14.audit engagement letter 业务约定书 4IpFT; `q
15.recurring audit 连续审计 TUCpmj
16.the client 委托人 rI$10R$+H
17.change CPA 更换注册会计师 `{;&Qcg6m
18.the existing CPA 现任注册会计师 8hV:bz"
19.the successor CPA 后任注册会计师 V,,iKr@TG
20.the preceding CPA前任注册会计师 0{uX2h
21.issue the audit report 出具审计报告 5Uz(Bi
22.expert 专家 NV ~i4R*#
23.the board of directors 董事会 ?NeB_<dLa`
24.knowledge of the entity‘ s business 了解被审计单位情况 QR8Q10
25.assess material misstatement risks评估重大错报风险 `&DiM@Sm
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 G*V
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27.a general knowledge of —— 初步了解―――的情况 RGO
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28.a more knowledge of—— 进一步了解的情况 T!$HVHh&,}
29.the prior year‘s working papers 以前年度工作底稿 =l{KYv
30.minutes of meeting 会议纪要 %8}w!2D S
31.business risks 经营风险 J?DyTs3Z
32.appropriateness 适当性 e
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33.accounting estimate 会计估计 _3JTHf<+
34.management representations 管理层声明 l0)6[yXK
35.going concern assumption 持续经营假设 w%na n=
36.audit plan 审计计划 7qp|Msf},
37.significant audit areas 重点审计领域 Z0^do
38.error 错误 3_:k12%p
39.fraud舞弊 3"R
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40.modified or additional procedures 修改或追加审计程序 ,]'!2?
41.misappropriation of assets 侵占资产 (C
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42.transactions without substance 虚假交易 %oQj^r!Xd
43.unusual pressures 异常压力 s^<
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44.the suspected noncompliance 涉嫌存在违法行为 W;yZ$k#q}(
45.materialiy 重要性 H%V[%
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46.exceed the materiality level 超过重要性水平 B 8,{j
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47.approach the materiality level 接近重要性水平 )Qp?LECrt
48.an acceptably low level 可接受水平 *8+YR
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 M3;B]iRQD
50.misstatements or omissions 错报或漏报 jeNEC&J
51.aggregate 总计 T!r7RS
52.subsequent events 期后事项 0cVXUTJ|W
53.adjust the financial statements 调整财务报表 <taW6=
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54.perform additional audit procedures 实施追加的审计程序 y+<HS]vyV
55.audit risk 审计风险 5}VP-04vh
56.detection risk 检查风险 Nq3P?I(<
57.inappropriate audit opinion 不适当的审计意见 cgAcAcmY
58.material misstatement 重大的错报 -tJ*F!w6U
59.tolerable misstatement 可容忍错报 ':@qE\(
60.the acceptable level of detection risk 可接受的检查风险