1.audit 审计 !MbzFs~
2.attestation 鉴证 <-lM9}vd
3.credibility 可信赖程度 EF/d7
4.audit of financial statements 财务报表审计 lExQp2E
5.agreed-upon procedures 执行商定程序 ]a3$hAcj6"
6.high levels of assurance 高水平保证 5_yQI D%Sq
7.compilation 编制 P.~UUS
8.reliability 可靠性 h~dQ5%
9.relevance 相关性 8%rD/b6`
10.professional skepticism 职业谨慎 qGk+4 yC
11.objectivity 客观性 ChBf:`e
12. professional competence 专业胜任能力 RTtKf i}
13.Senior/CPA-in-charge 项目经理 WtSs:D
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 _,3ljf?WQM
16.the client 委托人 ULx:2jz
17.change CPA 更换注册会计师 g[xoS\d
18.the existing CPA 现任注册会计师 I8#2+$Be+@
19.the successor CPA 后任注册会计师 5epI'D
20.the preceding CPA前任注册会计师 CEfqFn3^
21.issue the audit report 出具审计报告 0KA*6]h t
22.expert 专家 xC76jE4
23.the board of directors 董事会 vHaM yA-
24.knowledge of the entity‘ s business 了解被审计单位情况 \PX4>/d@y
25.assess material misstatement risks评估重大错报风险 q(sTKT[V
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 +LHU}'|
27.a general knowledge of —— 初步了解―――的情况 c
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28.a more knowledge of—— 进一步了解的情况 7UTfafOGX
29.the prior year‘s working papers 以前年度工作底稿 Ku5||u.F4*
30.minutes of meeting 会议纪要 8 t+eu O
31.business risks 经营风险 .:_'l)-
32.appropriateness 适当性 pyEQb#
33.accounting estimate 会计估计 jCd]ENl+_
34.management representations 管理层声明 H4M=&"ll}
35.going concern assumption 持续经营假设 HcRw9,I'
36.audit plan 审计计划 7w
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37.significant audit areas 重点审计领域 44CZl{pt
38.error 错误 4:MvC^X~z
39.fraud舞弊 rFzNdiY
40.modified or additional procedures 修改或追加审计程序 $v>q'8d
41.misappropriation of assets 侵占资产 5SFr
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42.transactions without substance 虚假交易 xj5TnE9^
43.unusual pressures 异常压力 :8S;34Y;
44.the suspected noncompliance 涉嫌存在违法行为 }i9:k kfq2
45.materialiy 重要性 2H%9l@}u
46.exceed the materiality level 超过重要性水平 Ir;JYY!0?
47.approach the materiality level 接近重要性水平 #.8v[TkKq
48.an acceptably low level 可接受水平
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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 i0M6;W1T
50.misstatements or omissions 错报或漏报 p.:651b
51.aggregate 总计 \((MoQ9Qk
52.subsequent events 期后事项 7cc^n\c?Y
53.adjust the financial statements 调整财务报表 d+n2
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54.perform additional audit procedures 实施追加的审计程序 ;<