1.audit 审计 $$.q6
2.attestation 鉴证 FO[ s;dmzu
3.credibility 可信赖程度 ,N,@9p
4.audit of financial statements 财务报表审计 \F`>zY2$%
5.agreed-upon procedures 执行商定程序 ZDzG8E0Sq
6.high levels of assurance 高水平保证 W&cs&>F#
7.compilation 编制 m?yztm~u
8.reliability 可靠性 %pOxt<
9.relevance 相关性 ^
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10.professional skepticism 职业谨慎 @<$m`^H
11.objectivity 客观性 G)NqIur*Z
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 (D?4*9=
14.audit engagement letter 业务约定书 `u_MdB}<x;
15.recurring audit 连续审计 YKU|D32
16.the client 委托人 5655)u.N8
17.change CPA 更换注册会计师 Wf8@B#^{
18.the existing CPA 现任注册会计师 $v2t6wS,"
19.the successor CPA 后任注册会计师 MtPdpm6\
20.the preceding CPA前任注册会计师 P(I%9
21.issue the audit report 出具审计报告 Bf y
22.expert 专家 f,6V#,
23.the board of directors 董事会 ^Tj{}<yT
24.knowledge of the entity‘ s business 了解被审计单位情况 &$2d=q8mh
25.assess material misstatement risks评估重大错报风险 Q6URaw#Yt`
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 q'y<UyT6
27.a general knowledge of —— 初步了解―――的情况 G?LC!9MB
28.a more knowledge of—— 进一步了解的情况 ^fO9oPM|
29.the prior year‘s working papers 以前年度工作底稿 j~.tyxOq#
30.minutes of meeting 会议纪要 o-&0_Zq_
31.business risks 经营风险 *v(Q-FW
32.appropriateness 适当性 sl@>GbnS
33.accounting estimate 会计估计 o/a2n<4
34.management representations 管理层声明 )sK53O$
35.going concern assumption 持续经营假设 wBw(T1VN
36.audit plan 审计计划 LcA7f'GVK
37.significant audit areas 重点审计领域 A2L"&dl
38.error 错误 EQpF:@_
39.fraud舞弊 tUOY`]0
40.modified or additional procedures 修改或追加审计程序 IIGx+>
41.misappropriation of assets 侵占资产 iT|7**+3
42.transactions without substance 虚假交易 TUwX4X6m
43.unusual pressures 异常压力 -CFy
44.the suspected noncompliance 涉嫌存在违法行为 kd
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45.materialiy 重要性 Hq gg*4#
46.exceed the materiality level 超过重要性水平 -~JYfj@
47.approach the materiality level 接近重要性水平 JJg;X :p
48.an acceptably low level 可接受水平 Ylu\]pr9|C
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 ^C~R)M:C
50.misstatements or omissions 错报或漏报 B:UM2Jl
51.aggregate 总计 ojm IEzsz
52.subsequent events 期后事项 \5j}6Wj
53.adjust the financial statements 调整财务报表 4bw4!z9G
54.perform additional audit procedures 实施追加的审计程序 cl4_M{~
55.audit risk 审计风险 /+`%u&<
56.detection risk 检查风险 ':tdb$h
57.inappropriate audit opinion 不适当的审计意见 {fV$\^c
58.material misstatement 重大的错报 -O1$jBQS
59.tolerable misstatement 可容忍错报 8Ed axeDq
60.the acceptable level of detection risk 可接受的检查风险