1.audit 审计 [4qvQ7Y
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2.attestation 鉴证 AiR#:r
3.credibility 可信赖程度 BIMX2.S1o
4.audit of financial statements 财务报表审计 rJf{YUZe
5.agreed-upon procedures 执行商定程序 _^{RtP#=
6.high levels of assurance 高水平保证 tC1'IE-h
7.compilation 编制 ozS'n]8*
8.reliability 可靠性 p?Ux1S
9.relevance 相关性 B7C<;`5TiD
10.professional skepticism 职业谨慎 S
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11.objectivity 客观性 uh9b!8
12. professional competence 专业胜任能力 )$Ib6tYY
13.Senior/CPA-in-charge 项目经理 p\~ a=
14.audit engagement letter 业务约定书 P)y2'JKL
15.recurring audit 连续审计 D3g5#.$,}>
16.the client 委托人 7C2Xy>d~
17.change CPA 更换注册会计师 of7'?]w
18.the existing CPA 现任注册会计师 o}waJN`yI
19.the successor CPA 后任注册会计师 }@$CS5w
20.the preceding CPA前任注册会计师 s$f9?(,.Ay
21.issue the audit report 出具审计报告 aTHf+;
22.expert 专家 O
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23.the board of directors 董事会 gYho$E
24.knowledge of the entity‘ s business 了解被审计单位情况 lgt&kdc%o
25.assess material misstatement risks评估重大错报风险 E}w5.1
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 A][ ;v
27.a general knowledge of —— 初步了解―――的情况 p{qA%D
28.a more knowledge of—— 进一步了解的情况 #Z]Cq0=
29.the prior year‘s working papers 以前年度工作底稿 QN#Lbsd
30.minutes of meeting 会议纪要 Pj56,qd>s
31.business risks 经营风险 Vx[Q=raS
32.appropriateness 适当性 M4?>x[Pw
33.accounting estimate 会计估计 WB (?6"
34.management representations 管理层声明 V=1yg24B<
35.going concern assumption 持续经营假设 ]EN&EA"<
36.audit plan 审计计划 i%f
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37.significant audit areas 重点审计领域 0:`YY8j1k
38.error 错误 'q/C: Yo
39.fraud舞弊 ~nj+"d]
40.modified or additional procedures 修改或追加审计程序 XkW@"pf&Fh
41.misappropriation of assets 侵占资产 rmX5-k
42.transactions without substance 虚假交易 92,@tNQQ}
43.unusual pressures 异常压力 $y<`Jy]+)~
44.the suspected noncompliance 涉嫌存在违法行为 S:2 xm8
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45.materialiy 重要性 _Co
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46.exceed the materiality level 超过重要性水平 |j8#n`'
47.approach the materiality level 接近重要性水平 %0815
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48.an acceptably low level 可接受水平 \Ym$to
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 "AWk
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50.misstatements or omissions 错报或漏报 7|J&fc5BP
51.aggregate 总计 ][OkydE
52.subsequent events 期后事项 h4slQq~K
53.adjust the financial statements 调整财务报表 "$"<AKCwS
54.perform additional audit procedures 实施追加的审计程序 Ym]rG
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55.audit risk 审计风险 oe9S$C;$'
56.detection risk 检查风险 \"yR[.Q?
57.inappropriate audit opinion 不适当的审计意见 f4X}F|!h
58.material misstatement 重大的错报 'r^'wv]
59.tolerable misstatement 可容忍错报 Jx&+e,OST
60.the acceptable level of detection risk 可接受的检查风险