1.audit 审计 f+cN'jH
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2.attestation 鉴证 <x8I<K
3.credibility 可信赖程度 /Nc)bF%gX
4.audit of financial statements 财务报表审计 0BwxPD#6bv
5.agreed-upon procedures 执行商定程序 #<LJns\t
6.high levels of assurance 高水平保证 M7[GwA[Z
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7.compilation 编制 )3IUKz%\6p
8.reliability 可靠性 &6^ --cc
9.relevance 相关性 .@Lktc
10.professional skepticism 职业谨慎 2Z-
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11.objectivity 客观性 !/a![Ne
12. professional competence 专业胜任能力 "ejsz&n
13.Senior/CPA-in-charge 项目经理 SK5_^4
14.audit engagement letter 业务约定书 hgj ]Jr
15.recurring audit 连续审计 D6dliU?k
16.the client 委托人 Dm@h'*
17.change CPA 更换注册会计师 KE4#vKV0yC
18.the existing CPA 现任注册会计师 2 \<u;9
19.the successor CPA 后任注册会计师 1{ H=The
20.the preceding CPA前任注册会计师 \.aKxj5
21.issue the audit report 出具审计报告 *rgF[
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22.expert 专家 eZoAy[
23.the board of directors 董事会 =@nE:uto]
24.knowledge of the entity‘ s business 了解被审计单位情况 v8YF+N
25.assess material misstatement risks评估重大错报风险 6HguZ_jC
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>q-6/|UX
27.a general knowledge of —— 初步了解―――的情况 YV8PybThc
28.a more knowledge of—— 进一步了解的情况 =P9Tc"2PN
29.the prior year‘s working papers 以前年度工作底稿 Z2L7US-
30.minutes of meeting 会议纪要 i[?VF\Y(
31.business risks 经营风险 1V wcJd
32.appropriateness 适当性 AdpJ4}|0
33.accounting estimate 会计估计 2,Aw6h;
34.management representations 管理层声明 =r)LG,w212
35.going concern assumption 持续经营假设 **\?-*c=U
36.audit plan 审计计划 MgP&9
37.significant audit areas 重点审计领域 cyLl,OA
38.error 错误 S0Ur{!9\#^
39.fraud舞弊 '6kD6o_p1
40.modified or additional procedures 修改或追加审计程序 ZC%;5O`
41.misappropriation of assets 侵占资产 ]h#QA;
42.transactions without substance 虚假交易 .l hS
43.unusual pressures 异常压力 ny%$BQM=
44.the suspected noncompliance 涉嫌存在违法行为 J)^F
45.materialiy 重要性 F [Lg,}
46.exceed the materiality level 超过重要性水平 I94-#*~I
47.approach the materiality level 接近重要性水平 mrq,kwM
48.an acceptably low level 可接受水平 -dWg1`;
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 {{Qbu}/@
50.misstatements or omissions 错报或漏报 =it @U/
51.aggregate 总计 0K6My4d{
52.subsequent events 期后事项 h56Kmxxk
53.adjust the financial statements 调整财务报表 .hM t:BMf*
54.perform additional audit procedures 实施追加的审计程序 kdWUz(
55.audit risk 审计风险 c|d,:u#
56.detection risk 检查风险 wMw}3qX$j
57.inappropriate audit opinion 不适当的审计意见 Y]_$+Si:NK
58.material misstatement 重大的错报 v`c;1 ?=,q
59.tolerable misstatement 可容忍错报 "hQGk
60.the acceptable level of detection risk 可接受的检查风险