1.audit 审计 )4'x7Qg/
2.attestation 鉴证 !Hd
vCYB>
3.credibility 可信赖程度 O7'<I|aD
4.audit of financial statements 财务报表审计 ;
Oi[:Ck
5.agreed-upon procedures 执行商定程序 [yYH>~SuwZ
6.high levels of assurance 高水平保证 Mf;|z0UX
7.compilation 编制 j5,^9'
8.reliability 可靠性 56bud3CVs
9.relevance 相关性 ]e@0T
{!
10.professional skepticism 职业谨慎 ElEv(>
G*
11.objectivity 客观性 ##EB; Y
12. professional competence 专业胜任能力 OD?y
13.Senior/CPA-in-charge 项目经理 jsNH`"
14.audit engagement letter 业务约定书 V>FT~k_"
15.recurring audit 连续审计 m{bZRkt
16.the client 委托人 B0b[p*gIl
17.change CPA 更换注册会计师 Xx3g3P
18.the existing CPA 现任注册会计师 #K:-Bys5v
19.the successor CPA 后任注册会计师 `x{.z=xC
20.the preceding CPA前任注册会计师 (b/A|hl
21.issue the audit report 出具审计报告 {uaZ<4N.
22.expert 专家 n*vTVt)dJ
23.the board of directors 董事会 ~|y^\U@
24.knowledge of the entity‘ s business 了解被审计单位情况 2qs>Bshf
25.assess material misstatement risks评估重大错报风险 Hhe{ +W@~
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>(r9R3{
27.a general knowledge of —— 初步了解―――的情况 eKZ@FEZ
28.a more knowledge of—— 进一步了解的情况 yqC Q24
29.the prior year‘s working papers 以前年度工作底稿 V-KL%
30.minutes of meeting 会议纪要 _KB{J7bs<a
31.business risks 经营风险 93W
32.appropriateness 适当性 7SgweZ}"
33.accounting estimate 会计估计 w24{_ N
34.management representations 管理层声明 ,hpH!J'5f/
35.going concern assumption 持续经营假设 v`
#j
36.audit plan 审计计划 j4~7akG
37.significant audit areas 重点审计领域 oUJj5iu}
38.error 错误 f7XQ~b
39.fraud舞弊 ID67?:%r
40.modified or additional procedures 修改或追加审计程序 Vs#"SpH{'
41.misappropriation of assets 侵占资产 \H Wcd|
42.transactions without substance 虚假交易 w5F4"nl#O}
43.unusual pressures 异常压力 ]{f^;y8
44.the suspected noncompliance 涉嫌存在违法行为 GVmC }>z
45.materialiy 重要性
Awu$g.
46.exceed the materiality level 超过重要性水平 ?S (im
47.approach the materiality level 接近重要性水平 7d&DrI@~
48.an acceptably low level 可接受水平 _GVE^yW~
z
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Tub1Sv>J
50.misstatements or omissions 错报或漏报 q,[k7&HS
51.aggregate 总计 =N YgGEFq.
52.subsequent events 期后事项 >5)
<Uv$
53.adjust the financial statements 调整财务报表 0HGl f
54.perform additional audit procedures 实施追加的审计程序
BdN8
^W
55.audit risk 审计风险 yXJ]U
\ %
56.detection risk 检查风险 v8ba~
57.inappropriate audit opinion 不适当的审计意见 Z[",$Lt
58.material misstatement 重大的错报 8F#osN
59.tolerable misstatement 可容忍错报 Tbv/wJ
60.the acceptable level of detection risk 可接受的检查风险