1.audit 审计 7F;dLd'
2.attestation 鉴证 M<
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3.credibility 可信赖程度 @8;0p
4.audit of financial statements 财务报表审计 ?vd_8C2B
5.agreed-upon procedures 执行商定程序 ?L'4*S]
6.high levels of assurance 高水平保证 2=[de Qs
7.compilation 编制 }iZ>Gm'5
8.reliability 可靠性 /ad]pdF
9.relevance 相关性 1;Q>B>6
10.professional skepticism 职业谨慎 4P(ysTuM
11.objectivity 客观性 ?;c&5'7ct
12. professional competence 专业胜任能力 (X(296<;
13.Senior/CPA-in-charge 项目经理 L(
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14.audit engagement letter 业务约定书 DClV&\i=o
15.recurring audit 连续审计 YM(`E9{h
16.the client 委托人 ,];4+&|8kW
17.change CPA 更换注册会计师 3SU:Xd(\o
18.the existing CPA 现任注册会计师 `Qg#`
19.the successor CPA 后任注册会计师 &M5_G$5n
20.the preceding CPA前任注册会计师 VZRM=;V
21.issue the audit report 出具审计报告 \`MX\OR
22.expert 专家 =D"H0w <zw
23.the board of directors 董事会 4NN81~v 4
24.knowledge of the entity‘ s business 了解被审计单位情况 2^TJ_xG~
25.assess material misstatement risks评估重大错报风险 [:MpOl-KIz
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 `"#0\Wh
27.a general knowledge of —— 初步了解―――的情况 {;kH&Pp
28.a more knowledge of—— 进一步了解的情况 Y unY'xY
29.the prior year‘s working papers 以前年度工作底稿 !6 k{]v
30.minutes of meeting 会议纪要 {Y p;R
31.business risks 经营风险 |}O9'fyU8
32.appropriateness 适当性 7ql&UIeQ
33.accounting estimate 会计估计 J(s%"
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34.management representations 管理层声明 a BHV
35.going concern assumption 持续经营假设 &M6cCT]&M
36.audit plan 审计计划 )iiwxpdw
37.significant audit areas 重点审计领域 !8
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38.error 错误 c[DC
39.fraud舞弊 2Q/#.lNL
40.modified or additional procedures 修改或追加审计程序 #3L=\j[
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41.misappropriation of assets 侵占资产 lZq`,E_L
42.transactions without substance 虚假交易 N)0
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43.unusual pressures 异常压力 bN',-[E
44.the suspected noncompliance 涉嫌存在违法行为 qZ8V/
45.materialiy 重要性 =u+.o<
46.exceed the materiality level 超过重要性水平 %~ RO
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47.approach the materiality level 接近重要性水平 7fB:wPlG;
48.an acceptably low level 可接受水平 z3lMD'uU3
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 "E><:_,\
50.misstatements or omissions 错报或漏报 )%}?
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51.aggregate 总计 jgb>:]:
52.subsequent events 期后事项 ?_NhR
53.adjust the financial statements 调整财务报表 GsG9;6c+u
54.perform additional audit procedures 实施追加的审计程序 z+J4XpX0,
55.audit risk 审计风险 z
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56.detection risk 检查风险 OSvv\3=
57.inappropriate audit opinion 不适当的审计意见 05+uBwH
58.material misstatement 重大的错报 xzGs%01]
59.tolerable misstatement 可容忍错报 /wjL<
60.the acceptable level of detection risk 可接受的检查风险