1.audit 审计 4hODpIF
2.attestation 鉴证 k%FA:ms|k
3.credibility 可信赖程度 1)MDnODJ
4.audit of financial statements 财务报表审计 ZP5 !O[Ut
5.agreed-upon procedures 执行商定程序 4(8trD6
6.high levels of assurance 高水平保证 px"H
7.compilation 编制 FF~r&h8H
8.reliability 可靠性 VX&PkGi?o
9.relevance 相关性 x-e6[_F
10.professional skepticism 职业谨慎 !nC
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11.objectivity 客观性 N@L{9ak1
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 ykx^RmD`~
14.audit engagement letter 业务约定书 oFf9KHorW
15.recurring audit 连续审计 r34MDUZdI
16.the client 委托人 h='F,r5
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17.change CPA 更换注册会计师 EG;E !0
18.the existing CPA 现任注册会计师 3TH?7wi
19.the successor CPA 后任注册会计师 10i$ b<O
20.the preceding CPA前任注册会计师 !TJ,:c]4{!
21.issue the audit report 出具审计报告 hd u2?v@
22.expert 专家
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23.the board of directors 董事会 94?WL
24.knowledge of the entity‘ s business 了解被审计单位情况 r]UF<*$
25.assess material misstatement risks评估重大错报风险 i*Ldec^
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 (XQuRL<X
27.a general knowledge of —— 初步了解―――的情况 :#pdyJQ_
28.a more knowledge of—— 进一步了解的情况 3_~iq>l
29.the prior year‘s working papers 以前年度工作底稿 qfyZda0d
30.minutes of meeting 会议纪要 9MYk5q.X:
31.business risks 经营风险 >
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32.appropriateness 适当性 L_NiU;cr%
33.accounting estimate 会计估计 `om+p
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34.management representations 管理层声明 PmRvjSIG
35.going concern assumption 持续经营假设 8&)v%TX
36.audit plan 审计计划 Ch_rV+
37.significant audit areas 重点审计领域 0{|HRiQH9+
38.error 错误 [/UchU]DT
39.fraud舞弊 RI0^#S_{
40.modified or additional procedures 修改或追加审计程序 12KC4,C&1i
41.misappropriation of assets 侵占资产 ksOGCd^G7
42.transactions without substance 虚假交易 -juG[zn
43.unusual pressures 异常压力 LmePJ
44.the suspected noncompliance 涉嫌存在违法行为 1!~cPD'F
45.materialiy 重要性 K"H\gmV_g
46.exceed the materiality level 超过重要性水平 &~
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47.approach the materiality level 接近重要性水平 !qj[$x-ns
48.an acceptably low level 可接受水平 %, kP_[!>Q
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 _!R$a-
50.misstatements or omissions 错报或漏报 W(`QbNJ
51.aggregate 总计 3KkfQ{
52.subsequent events 期后事项 D j&~x
53.adjust the financial statements 调整财务报表 yZ|"qP1
54.perform additional audit procedures 实施追加的审计程序 6'r8.~O
55.audit risk 审计风险 t?W}=%M[
56.detection risk 检查风险 2gPqB*H
57.inappropriate audit opinion 不适当的审计意见 K>@yk9)vi
58.material misstatement 重大的错报 sQvRupYRO
59.tolerable misstatement 可容忍错报 c+9L6}D
60.the acceptable level of detection risk 可接受的检查风险