1.audit 审计 .YS[Md{
2.attestation 鉴证 F!fxA#
3.credibility 可信赖程度 ;yHA.
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4.audit of financial statements 财务报表审计 7F+f6(hB
5.agreed-upon procedures 执行商定程序 >{m>&u;Cc
6.high levels of assurance 高水平保证 z2"2Xqy<U
7.compilation 编制 UKX'A)$
8.reliability 可靠性 u;=("S{"0
9.relevance 相关性 7RdL/21K
10.professional skepticism 职业谨慎 0CTI=<;
11.objectivity 客观性 l8^^ O
12. professional competence 专业胜任能力 "B+M5B0Z
13.Senior/CPA-in-charge 项目经理 QF%@MK0zC
14.audit engagement letter 业务约定书 ty-4yK#
15.recurring audit 连续审计 M.|hnGXN
16.the client 委托人 E
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17.change CPA 更换注册会计师 H2k>E}`
18.the existing CPA 现任注册会计师 =faV,o&{`
19.the successor CPA 后任注册会计师 (q
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20.the preceding CPA前任注册会计师 ?5/Sa
21.issue the audit report 出具审计报告 a2).Az
22.expert 专家 =3 -G
23.the board of directors 董事会 .bpxSU%X
24.knowledge of the entity‘ s business 了解被审计单位情况 jq}5(*k
25.assess material misstatement risks评估重大错报风险 `0.5aa
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 4AP<mo
27.a general knowledge of —— 初步了解―――的情况 [k1N `K(M
28.a more knowledge of—— 进一步了解的情况 m4 4aKqw)
29.the prior year‘s working papers 以前年度工作底稿 QV?\?9(
30.minutes of meeting 会议纪要 J+z0,N[
31.business risks 经营风险 :+[q
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32.appropriateness 适当性 A1YIP
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33.accounting estimate 会计估计 DM>j@(uWF
34.management representations 管理层声明 NEJ
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35.going concern assumption 持续经营假设 I}?fy\1A&
36.audit plan 审计计划 Cu/w><h)
37.significant audit areas 重点审计领域 a<vCAFQ
38.error 错误 .^Ek1fi.
39.fraud舞弊 o ue;$8
40.modified or additional procedures 修改或追加审计程序 0eUsvzz15
41.misappropriation of assets 侵占资产 1lMU('r%
42.transactions without substance 虚假交易 4;&(
43.unusual pressures 异常压力 6.K)uQgjmv
44.the suspected noncompliance 涉嫌存在违法行为 >L=l
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45.materialiy 重要性 /u#uC(Uwl
46.exceed the materiality level 超过重要性水平 $vc:u6I[
47.approach the materiality level 接近重要性水平 BJ{mX>I(
48.an acceptably low level 可接受水平 ?rr%uXQjH
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 tWc!!Hf2j
50.misstatements or omissions 错报或漏报 x:?1fvVR
51.aggregate 总计 {)k}dr
52.subsequent events 期后事项 \/lS!+~'']
53.adjust the financial statements 调整财务报表 {){i
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54.perform additional audit procedures 实施追加的审计程序 z?E:s.4F
55.audit risk 审计风险 A:;KU
56.detection risk 检查风险 ~Jq<FVK
57.inappropriate audit opinion 不适当的审计意见 D+"5R5J",
58.material misstatement 重大的错报 vH7"tz&RIp
59.tolerable misstatement 可容忍错报 &WsDYov?
60.the acceptable level of detection risk 可接受的检查风险