1.audit 审计 ehQ"<.sQ
2.attestation 鉴证 7(B|NYq
3.credibility 可信赖程度 s"b()JP
4.audit of financial statements 财务报表审计 .ky((
5.agreed-upon procedures 执行商定程序 k@nx+fO}P
6.high levels of assurance 高水平保证 jO\29
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7.compilation 编制 '3B`4W,
8.reliability 可靠性 ed$g=qs>
9.relevance 相关性 \},="
10.professional skepticism 职业谨慎 '6Dt@^-PZ
11.objectivity 客观性 =qH9<,p`H
12. professional competence 专业胜任能力 ?r"][<
13.Senior/CPA-in-charge 项目经理 i
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14.audit engagement letter 业务约定书 g#0h{%3A
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15.recurring audit 连续审计 "5*n(S{ks
16.the client 委托人 Srw ciF
17.change CPA 更换注册会计师 ^b=] =w
18.the existing CPA 现任注册会计师 w8E6)wF=7
19.the successor CPA 后任注册会计师 vq yR aaMf
20.the preceding CPA前任注册会计师 rJi;"xF8
21.issue the audit report 出具审计报告 (CKx
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22.expert 专家 wWs<{ T
23.the board of directors 董事会 [V'3/#Z
24.knowledge of the entity‘ s business 了解被审计单位情况 JEq0 {_7
25.assess material misstatement risks评估重大错报风险 w5,p9f}.
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 kgfOH.P
27.a general knowledge of —— 初步了解―――的情况 csZIBi
28.a more knowledge of—— 进一步了解的情况 .U|e#t
29.the prior year‘s working papers 以前年度工作底稿 i-oi?x<u&(
30.minutes of meeting 会议纪要 ')_Gm{A#p
31.business risks 经营风险 g7!
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32.appropriateness 适当性 QA
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33.accounting estimate 会计估计 /5M@>A^?'
34.management representations 管理层声明 x 9}D2Ui
35.going concern assumption 持续经营假设 %Hdg,NH
36.audit plan 审计计划 qGG
37.significant audit areas 重点审计领域 *xB9~:
38.error 错误 |0nbO2}
39.fraud舞弊 lN94 b3_W
40.modified or additional procedures 修改或追加审计程序 ]eA<
41.misappropriation of assets 侵占资产 ZAe>MNtW
42.transactions without substance 虚假交易 (,$ H!qKy
43.unusual pressures 异常压力 D)z'FOaI
44.the suspected noncompliance 涉嫌存在违法行为 [OFg
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45.materialiy 重要性 Iw(2D(se
46.exceed the materiality level 超过重要性水平 3vTX2e.w
47.approach the materiality level 接近重要性水平 |0:&dw?*!
48.an acceptably low level 可接受水平 ;EstUs3
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 Qo+_:N
50.misstatements or omissions 错报或漏报 )yp+!\
51.aggregate 总计 o_
52.subsequent events 期后事项 pni
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53.adjust the financial statements 调整财务报表 ^L}fj
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54.perform additional audit procedures 实施追加的审计程序 h_6QVab@
55.audit risk 审计风险 ypEcjVPD
56.detection risk 检查风险 V~-<VM6
57.inappropriate audit opinion 不适当的审计意见 sOA!Sl
58.material misstatement 重大的错报 0KqG J:Ru
59.tolerable misstatement 可容忍错报 F XJI,(:-
60.the acceptable level of detection risk 可接受的检查风险