1.audit 审计 W4YC5ZH{l
2.attestation 鉴证 03#_ (
3.credibility 可信赖程度 pI^n("|
4.audit of financial statements 财务报表审计 7I.[1V`
5.agreed-upon procedures 执行商定程序 /n _H
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6.high levels of assurance 高水平保证 "iydXV=Q
7.compilation 编制 6a ,YxR\
8.reliability 可靠性 iCEX|T
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9.relevance 相关性 ?NwFpSB2
10.professional skepticism 职业谨慎 0CN .gu
11.objectivity 客观性 !{3pp
12. professional competence 专业胜任能力 ?D~uR2+Z
13.Senior/CPA-in-charge 项目经理 Z2 @&4_P
14.audit engagement letter 业务约定书 jf2E{48P
15.recurring audit 连续审计 rj5:Y QEH;
16.the client 委托人 hmi15VW
17.change CPA 更换注册会计师 DuFl N1 Z
18.the existing CPA 现任注册会计师 ~gAx
19.the successor CPA 后任注册会计师 CRf^6k _;(
20.the preceding CPA前任注册会计师 v ]1rH$
21.issue the audit report 出具审计报告 < <xJ -N
22.expert 专家 bIhL!Ty T.
23.the board of directors 董事会 4@Qq5kp
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24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 NSkI2>+P
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 >]`x~cE.5
27.a general knowledge of —— 初步了解―――的情况 l;C_A;y\
28.a more knowledge of—— 进一步了解的情况 nAYjSE
29.the prior year‘s working papers 以前年度工作底稿 &, )tD62s
30.minutes of meeting 会议纪要 D *tBbV
31.business risks 经营风险 xSf3Ir(,
32.appropriateness 适当性 a| >MueJ
33.accounting estimate 会计估计 Yk5kC 0B
34.management representations 管理层声明 ["7}u^z@<+
35.going concern assumption 持续经营假设 8L @di Y
36.audit plan 审计计划 LSs={RD2+p
37.significant audit areas 重点审计领域 _96 &P7
38.error 错误 'F~u \m=E
39.fraud舞弊 Xgm7>= l
40.modified or additional procedures 修改或追加审计程序 YUH/ tl
41.misappropriation of assets 侵占资产 (*1 A0+S90
42.transactions without substance 虚假交易 oa4}GNH
43.unusual pressures 异常压力 iOyYf!yg
44.the suspected noncompliance 涉嫌存在违法行为 3_ >R's8P
45.materialiy 重要性 Il642#Gh
46.exceed the materiality level 超过重要性水平 bM'A D[
47.approach the materiality level 接近重要性水平 A4^+p0@
48.an acceptably low level 可接受水平 )>/c/ B
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 K$Ph$P@
50.misstatements or omissions 错报或漏报 4M]8po/ ;
51.aggregate 总计 7Mf T~v
52.subsequent events 期后事项 :s5g6TR
53.adjust the financial statements 调整财务报表 eOb`
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54.perform additional audit procedures 实施追加的审计程序 o6r4tpiR5
55.audit risk 审计风险 }B5I#Af7
56.detection risk 检查风险 M Q6Y^,B
57.inappropriate audit opinion 不适当的审计意见 s5pY) 6)
58.material misstatement 重大的错报 76m[o
59.tolerable misstatement 可容忍错报 :U 9R
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60.the acceptable level of detection risk 可接受的检查风险
