1.audit 审计 Be+vC=\K
2.attestation 鉴证 eqQA st#~
3.credibility 可信赖程度 &'UYV>
4.audit of financial statements 财务报表审计 &CFHH"OsT
5.agreed-upon procedures 执行商定程序 }r6SV%]:
6.high levels of assurance 高水平保证 Y0=qn'`.
7.compilation 编制 TDdFuO'}
8.reliability 可靠性 ]%3o"|
9.relevance 相关性 j9sf~}D>
10.professional skepticism 职业谨慎 [Zk|s9
11.objectivity 客观性 *Y6BPFE*4
12. professional competence 专业胜任能力 GmB7@-[QA%
13.Senior/CPA-in-charge 项目经理 AW4N#gt8',
14.audit engagement letter 业务约定书 ;Id%{1
15.recurring audit 连续审计 Ujw A06
16.the client 委托人 EaG3:<>J
17.change CPA 更换注册会计师 n0kBLn
18.the existing CPA 现任注册会计师 ,YJ\
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19.the successor CPA 后任注册会计师 7E4=\vM
20.the preceding CPA前任注册会计师 #vYdP#nWb
21.issue the audit report 出具审计报告 RX%*:lXi_
22.expert 专家 b;O]@kBB
23.the board of directors 董事会 7M<Ae
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24.knowledge of the entity‘ s business 了解被审计单位情况 BCk$FM@
25.assess material misstatement risks评估重大错报风险 )R+@vh#Q<$
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 J_OIU#-B
27.a general knowledge of —— 初步了解―――的情况 Z16G
28.a more knowledge of—— 进一步了解的情况 _) 2fXG!
29.the prior year‘s working papers 以前年度工作底稿 <P7f\$o~
30.minutes of meeting 会议纪要 jm'(t=Ze
31.business risks 经营风险 /Ws@YP
32.appropriateness 适当性
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33.accounting estimate 会计估计 &Jv j@,>$d
34.management representations 管理层声明 $ckX H,l_
35.going concern assumption 持续经营假设 f*7/O |Gp
36.audit plan 审计计划 xxgS!J
37.significant audit areas 重点审计领域 ?h"+q8&
38.error 错误 P*XLm
39.fraud舞弊 i2/:'
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40.modified or additional procedures 修改或追加审计程序 5bR;R{:x
41.misappropriation of assets 侵占资产 )V%xbDd S
42.transactions without substance 虚假交易
qm&}^S
43.unusual pressures 异常压力 qi_[@da f?
44.the suspected noncompliance 涉嫌存在违法行为 ~xpU<Pd*
45.materialiy 重要性 eyy{z;D8r
46.exceed the materiality level 超过重要性水平 7OYNH0EH
47.approach the materiality level 接近重要性水平 ]fIv{[A_
48.an acceptably low level 可接受水平 Mb=vIk{Bf
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{yENZ^P
50.misstatements or omissions 错报或漏报 2cr~/,YY
51.aggregate 总计 }x`W+r
52.subsequent events 期后事项 N&U=5c`Q'
53.adjust the financial statements 调整财务报表 lwaxj7
54.perform additional audit procedures 实施追加的审计程序 I.A7H'j
55.audit risk 审计风险 \,i9 m9;y
56.detection risk 检查风险 z;@;jQ7
57.inappropriate audit opinion 不适当的审计意见 O E0w/{
58.material misstatement 重大的错报 c_<m8b{AEF
59.tolerable misstatement 可容忍错报 gEbe6!; q3
60.the acceptable level of detection risk 可接受的检查风险