1.audit 审计 rbl7-xhC7
2.attestation 鉴证 s H(io
3.credibility 可信赖程度 !O 0{ .k
4.audit of financial statements 财务报表审计 J3QL%#
5.agreed-upon procedures 执行商定程序 t2LX@Q"
6.high levels of assurance 高水平保证 )]tf|Mbu
7.compilation 编制 gp<XTLJ@>
8.reliability 可靠性 eh;L])~C
9.relevance 相关性 6an= C_Mb`
10.professional skepticism 职业谨慎 L_sDbAT~<
11.objectivity 客观性 AL{iQxQ6
12. professional competence 专业胜任能力 k+@,m\tE
13.Senior/CPA-in-charge 项目经理 F*-+5nJ&@
14.audit engagement letter 业务约定书 6L<QKE=
15.recurring audit 连续审计 A~X| vW
16.the client 委托人 L\zyBfK}
17.change CPA 更换注册会计师 1| dXbyUd
18.the existing CPA 现任注册会计师 aQ*?L
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19.the successor CPA 后任注册会计师 =p2: qSV
20.the preceding CPA前任注册会计师 @]YEOk-
21.issue the audit report 出具审计报告 RxE.t[
22.expert 专家 `-w, 6
23.the board of directors 董事会 Mx Dqp;
24.knowledge of the entity‘ s business 了解被审计单位情况 *.
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25.assess material misstatement risks评估重大错报风险 5)C`W]JE
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 ntQW+!s;P
27.a general knowledge of —— 初步了解―――的情况 _0|@B8!J?
28.a more knowledge of—— 进一步了解的情况 wx8Qz,Z
29.the prior year‘s working papers 以前年度工作底稿 K=1prv2
30.minutes of meeting 会议纪要 @|:yK|6O
31.business risks 经营风险 H=*lj.x
32.appropriateness 适当性 ` >loleI
33.accounting estimate 会计估计 BA8g[TA7K
34.management representations 管理层声明 g(C/J9J
35.going concern assumption 持续经营假设 JAX`iQd
36.audit plan 审计计划 Dkg^B@5Xr
37.significant audit areas 重点审计领域 4\E1M[ 6
38.error 错误 ?G[=pY:=
39.fraud舞弊 wGw<z[:f
40.modified or additional procedures 修改或追加审计程序 L{0\M`B-
41.misappropriation of assets 侵占资产 Q`!^EyRA:^
42.transactions without substance 虚假交易 O%f{\F
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43.unusual pressures 异常压力 a@^)?cH!z
44.the suspected noncompliance 涉嫌存在违法行为 Vn65:" O
45.materialiy 重要性 qr (t_qR&
46.exceed the materiality level 超过重要性水平 o@L2c3?c5
47.approach the materiality level 接近重要性水平 ! u@JH`
48.an acceptably low level 可接受水平 d&lT/S
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 ;`h$xB(
50.misstatements or omissions 错报或漏报 "R\D:Olb#
51.aggregate 总计 G-|
52.subsequent events 期后事项 \dbaY: (
53.adjust the financial statements 调整财务报表 Bbtc[@"X
54.perform additional audit procedures 实施追加的审计程序 @KRia{
55.audit risk 审计风险 _*cKu>,O
56.detection risk 检查风险 6_&S
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57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 Lvrflx*Q
59.tolerable misstatement 可容忍错报 t&i