1.audit 审计 IqHV)A
2.attestation 鉴证 GW@;}m(
3.credibility 可信赖程度 L#?Ek-
4.audit of financial statements 财务报表审计 D,*3w'X!K
5.agreed-upon procedures 执行商定程序 85$m[+md
6.high levels of assurance 高水平保证 iL&f
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7.compilation 编制 mHTXni<!
8.reliability 可靠性 ZohC
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9.relevance 相关性 VBGuC c/
10.professional skepticism 职业谨慎 BLdvyVFx
11.objectivity 客观性 =`F(B
12. professional competence 专业胜任能力 'RR~7h
13.Senior/CPA-in-charge 项目经理 k68T`Ub\W6
14.audit engagement letter 业务约定书 z&)A,ryW0
15.recurring audit 连续审计 ;(/ZO%h
16.the client 委托人 Jb@
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17.change CPA 更换注册会计师 Lc,Pom
18.the existing CPA 现任注册会计师 KnQ*vM*VM
19.the successor CPA 后任注册会计师 3?9IJ5p
20.the preceding CPA前任注册会计师 A]0
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21.issue the audit report 出具审计报告 BWa,f8
22.expert 专家 X6X
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23.the board of directors 董事会 e7Z32P0ls
24.knowledge of the entity‘ s business 了解被审计单位情况 e0zq1XcZ
25.assess material misstatement risks评估重大错报风险 =F~S?y
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 _\G"9,)u'
27.a general knowledge of —— 初步了解―――的情况 ]EBxl=C}D
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 ->-KCd1b
30.minutes of meeting 会议纪要 QzV
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31.business risks 经营风险 mt{nm[D!Xp
32.appropriateness 适当性
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33.accounting estimate 会计估计 w^|*m/h|@u
34.management representations 管理层声明 /GN<\_o=q
35.going concern assumption 持续经营假设 EStB#V^
36.audit plan 审计计划 ,X-bJA@(
37.significant audit areas 重点审计领域 &\WSQmtto
38.error 错误 O!#g<`r{K
39.fraud舞弊 @/.;Xw]
40.modified or additional procedures 修改或追加审计程序 ?m}s4a
41.misappropriation of assets 侵占资产 xd?f2=dd~h
42.transactions without substance 虚假交易 _Xc8Yg }`
43.unusual pressures 异常压力 :Zbg9`d*
44.the suspected noncompliance 涉嫌存在违法行为 XB^'K2
45.materialiy 重要性 z6=Z\P+
46.exceed the materiality level 超过重要性水平 V)HG(k
47.approach the materiality level 接近重要性水平 @ $ ;q;
48.an acceptably low level 可接受水平 3vN_p$
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\e'rE
50.misstatements or omissions 错报或漏报 >V?eog%~
51.aggregate 总计 36Zf^cFJ
52.subsequent events 期后事项 ThajHK|U
53.adjust the financial statements 调整财务报表 t7Iv?5]N
54.perform additional audit procedures 实施追加的审计程序 %KlrSo
55.audit risk 审计风险 3*"WG O5
56.detection risk 检查风险 !Vn\u
57.inappropriate audit opinion 不适当的审计意见 5oW!YJg
58.material misstatement 重大的错报 {OkV%Q<
59.tolerable misstatement 可容忍错报 $aD
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60.the acceptable level of detection risk 可接受的检查风险