1.audit 审计 6+4SMf3
2.attestation 鉴证 Xi;<O&+
3.credibility 可信赖程度 Vwb_$Yi+]
4.audit of financial statements 财务报表审计 c7D{^$L9v
5.agreed-upon procedures 执行商定程序 mrBK{@n
6.high levels of assurance 高水平保证 ;;+
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7.compilation 编制 MzH'<`;BP
8.reliability 可靠性 }#S1!TU
9.relevance 相关性 :eIQF7-
10.professional skepticism 职业谨慎 EiVVVmm!
11.objectivity 客观性 9"zp>VR
12. professional competence 专业胜任能力 [eFJ+|U9
13.Senior/CPA-in-charge 项目经理 C;~LY&=
14.audit engagement letter 业务约定书 6!SW]#sD
15.recurring audit 连续审计 2I283%xr
16.the client 委托人 CSY-{
17.change CPA 更换注册会计师 tX6_n%/L
18.the existing CPA 现任注册会计师 ^!z(IE'
19.the successor CPA 后任注册会计师 v#?;Pye
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20.the preceding CPA前任注册会计师 aYM~Ub:x{
21.issue the audit report 出具审计报告 q:=jv6T#
22.expert 专家 4s@Tn>%SP
23.the board of directors 董事会 ]Y@_ 2`
24.knowledge of the entity‘ s business 了解被审计单位情况 b,X+*hRt
25.assess material misstatement risks评估重大错报风险 I%NeC
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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 F\^\,hy
27.a general knowledge of —— 初步了解―――的情况 !E| m'_x*
28.a more knowledge of—— 进一步了解的情况 Bo\~PV
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29.the prior year‘s working papers 以前年度工作底稿 ;*0nPhBw0>
30.minutes of meeting 会议纪要 Cbpz Yv32
31.business risks 经营风险
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32.appropriateness 适当性 iCCe8nK
33.accounting estimate 会计估计 q]Kv.x]$R
34.management representations 管理层声明 O*.n;_&
35.going concern assumption 持续经营假设 &TL"Hd
36.audit plan 审计计划 o2cc3`*8d
37.significant audit areas 重点审计领域 kP'm$+1or
38.error 错误 3D^cPkX
39.fraud舞弊 p{:y?0pGN
40.modified or additional procedures 修改或追加审计程序 GFju:8P?
41.misappropriation of assets 侵占资产 B&_Z&
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42.transactions without substance 虚假交易 /8!n7a7
43.unusual pressures 异常压力 mn\A)RQ
44.the suspected noncompliance 涉嫌存在违法行为 %hlgLM
45.materialiy 重要性 R+_!FnOJ
46.exceed the materiality level 超过重要性水平 KuW>^mF(I
47.approach the materiality level 接近重要性水平 \hn$-'=4
48.an acceptably low level 可接受水平 1;'-$K`}
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 ooBB
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50.misstatements or omissions 错报或漏报 _#MKp H
51.aggregate 总计 yPY{ZADkQ
52.subsequent events 期后事项 X8ZO
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53.adjust the financial statements 调整财务报表 i=1crJ:
54.perform additional audit procedures 实施追加的审计程序 &n#yxv4
55.audit risk 审计风险 .;qh>Gt
56.detection risk 检查风险 }!?RB v'W
57.inappropriate audit opinion 不适当的审计意见 tCm]1ZgRW
58.material misstatement 重大的错报 "R=~-, ~
59.tolerable misstatement 可容忍错报 ,LP^v'[V7
60.the acceptable level of detection risk 可接受的检查风险