1.audit 审计 xQU//kNL
2.attestation 鉴证 pC0gw2n8M
3.credibility 可信赖程度 }st~$JsV1
4.audit of financial statements 财务报表审计 bCr
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5.agreed-upon procedures 执行商定程序 DU8\1(
6.high levels of assurance 高水平保证 ,9}JPv4Z
7.compilation 编制 0^\H$An*k
8.reliability 可靠性 A,t g268
9.relevance 相关性 5z9hcQAS
10.professional skepticism 职业谨慎 ]
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11.objectivity 客观性 H\n6t-l
12. professional competence 专业胜任能力 vea{o35!
13.Senior/CPA-in-charge 项目经理 Mpyza%zj
14.audit engagement letter 业务约定书 [W{|94q
15.recurring audit 连续审计 W1<*9
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16.the client 委托人 JP0aNu
17.change CPA 更换注册会计师 0TA8#c
18.the existing CPA 现任注册会计师 lP)n$?u
19.the successor CPA 后任注册会计师 SP<Sv8Okj
20.the preceding CPA前任注册会计师 &=*1[ j\
21.issue the audit report 出具审计报告 =OtW!vx#R.
22.expert 专家 }~=<7|N.
23.the board of directors 董事会 ks("(
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24.knowledge of the entity‘ s business 了解被审计单位情况 )m3emMO2
25.assess material misstatement risks评估重大错报风险 %'h:G
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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 \p(0H6
27.a general knowledge of —— 初步了解―――的情况 -T1R}ew*t
28.a more knowledge of—— 进一步了解的情况 g.Qn,l]X/p
29.the prior year‘s working papers 以前年度工作底稿 ?lgE9I]
30.minutes of meeting 会议纪要 VyNF)
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31.business risks 经营风险 &&52ji<3
32.appropriateness 适当性 X]2Ib'(
33.accounting estimate 会计估计 @
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34.management representations 管理层声明 xi.?@Lff
35.going concern assumption 持续经营假设 T+~&jC:{
36.audit plan 审计计划 Z.Z31yF:f
37.significant audit areas 重点审计领域 ;`c:Law4
38.error 错误 #y7 MB6-
39.fraud舞弊 D4(73
40.modified or additional procedures 修改或追加审计程序 3I)oqS@q'
41.misappropriation of assets 侵占资产 w5)KWeGa
42.transactions without substance 虚假交易 sx;/xIU|
43.unusual pressures 异常压力 ^`dMjeF
44.the suspected noncompliance 涉嫌存在违法行为 2-qWR<E
45.materialiy 重要性 )'g4Ty
46.exceed the materiality level 超过重要性水平 S1)g\Lv
47.approach the materiality level 接近重要性水平 0vDvp`ie#4
48.an acceptably low level 可接受水平 !BrZTo
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 0Bp0ScE|FA
50.misstatements or omissions 错报或漏报 |x1Ttr,
51.aggregate 总计 7b-[# g
52.subsequent events 期后事项 R\n@q_!`X
53.adjust the financial statements 调整财务报表 n#WOIweInf
54.perform additional audit procedures 实施追加的审计程序 H(--hG5}
55.audit risk 审计风险 ~2XGw9`J2
56.detection risk 检查风险 fj(WHL
57.inappropriate audit opinion 不适当的审计意见 K%BFR,)g
58.material misstatement 重大的错报 ]
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59.tolerable misstatement 可容忍错报 oNl-!W
60.the acceptable level of detection risk 可接受的检查风险