1.audit 审计 W! |_ hL
2.attestation 鉴证 EHl~y=9
3.credibility 可信赖程度 R:'&>.AUw
4.audit of financial statements 财务报表审计 _h,X3P
5.agreed-upon procedures 执行商定程序 g rI#' x
6.high levels of assurance 高水平保证 l7<VH z0b
7.compilation 编制 +|<bb8%
8.reliability 可靠性 ^G5 fs'd
9.relevance 相关性 Zy)iNNtn
10.professional skepticism 职业谨慎 2w~Vb0
11.objectivity 客观性 I"8Z'<|/\q
12. professional competence 专业胜任能力 ]A\qI>,
13.Senior/CPA-in-charge 项目经理 cJSwA&
14.audit engagement letter 业务约定书 b9wC:NgQx
15.recurring audit 连续审计 S<*1b 6%D
16.the client 委托人 V'za,.d-
17.change CPA 更换注册会计师 VD!PF'
18.the existing CPA 现任注册会计师 lA6{TH.x
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 8
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21.issue the audit report 出具审计报告 -nD}k
22.expert 专家 *ni0.
23.the board of directors 董事会 Aj O{c
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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 @QYCoEU8J
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 8{%&P%vf
27.a general knowledge of —— 初步了解―――的情况 U3M;{_g
28.a more knowledge of—— 进一步了解的情况 2>J;P C[;
29.the prior year‘s working papers 以前年度工作底稿 >$3 =yw%
30.minutes of meeting 会议纪要 @.dM1DN)
31.business risks 经营风险 i$:yq. DW
32.appropriateness 适当性 /7a3*a
33.accounting estimate 会计估计 i
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34.management representations 管理层声明 3UQBIrQ
35.going concern assumption 持续经营假设 g<w1d{Td
36.audit plan 审计计划 z>=;Xe8P8n
37.significant audit areas 重点审计领域 U`{ M1@$
38.error 错误 l4I',79l
39.fraud舞弊 >r4BI}8SK<
40.modified or additional procedures 修改或追加审计程序 tqt~F2u
41.misappropriation of assets 侵占资产 sP9{tk2K
42.transactions without substance 虚假交易 !QqVJ a{j
43.unusual pressures 异常压力 A-^B?E
44.the suspected noncompliance 涉嫌存在违法行为 )1YGWr;ykS
45.materialiy 重要性 R$it`0D4o
46.exceed the materiality level 超过重要性水平 @P=n{-pIW
47.approach the materiality level 接近重要性水平 UpiZd/K
48.an acceptably low level 可接受水平 ds2xl7jg
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 &u) qw}
50.misstatements or omissions 错报或漏报 jC-`u-_'j
51.aggregate 总计 h,/3}
52.subsequent events 期后事项 ,[_)BM
53.adjust the financial statements 调整财务报表 Fvnf;']q
54.perform additional audit procedures 实施追加的审计程序 K|;L{[[yH
55.audit risk 审计风险 '81Rwp
56.detection risk 检查风险 7 lq$PsC
57.inappropriate audit opinion 不适当的审计意见 }$@K
58.material misstatement 重大的错报 XNBzA3W
59.tolerable misstatement 可容忍错报 CWD
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60.the acceptable level of detection risk 可接受的检查风险