1.audit 审计 Y/T-2)D
2.attestation 鉴证 ?Kg_bvoR
3.credibility 可信赖程度 Q_`EKz;N{
4.audit of financial statements 财务报表审计 b+$E*}
5.agreed-upon procedures 执行商定程序 +5Ju `Z
6.high levels of assurance 高水平保证 X/h|;C*9
7.compilation 编制 &q +l5L"
8.reliability 可靠性 qq"0X! w
9.relevance 相关性 B &
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10.professional skepticism 职业谨慎 xy4P_
11.objectivity 客观性 %$N,6}n
12. professional competence 专业胜任能力 5p ,HkV
13.Senior/CPA-in-charge 项目经理 Y*sw;2Z;a
14.audit engagement letter 业务约定书 "A0y&^4B@
15.recurring audit 连续审计 |>b;M,`OO
16.the client 委托人 y"k%Wa`*
17.change CPA 更换注册会计师 &t6:1 T
18.the existing CPA 现任注册会计师 !Y 9V1oVf"
19.the successor CPA 后任注册会计师 a7aj:.wi
20.the preceding CPA前任注册会计师 i,rX.K}X
21.issue the audit report 出具审计报告 \f7R^;`_<R
22.expert 专家 TLq^5,qG
23.the board of directors 董事会 H.[nr:
24.knowledge of the entity‘ s business 了解被审计单位情况 +Jm[IN
25.assess material misstatement risks评估重大错报风险 !6hV|2aJy
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 rDGrq9
27.a general knowledge of —— 初步了解―――的情况 :i|Bz6Ht4
28.a more knowledge of—— 进一步了解的情况 ^].U?t.n)
29.the prior year‘s working papers 以前年度工作底稿 |Mgzb0_IiQ
30.minutes of meeting 会议纪要 q2/kegAT
31.business risks 经营风险 h]/3doP
32.appropriateness 适当性 .)<l69ZD Z
33.accounting estimate 会计估计 _jH./ @G
34.management representations 管理层声明 <sSH^J4QqX
35.going concern assumption 持续经营假设 ^oR
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36.audit plan 审计计划 ez~u A4
37.significant audit areas 重点审计领域 mY]o_\`
38.error 错误 7~);,#[ky
39.fraud舞弊 !x!1H5"
40.modified or additional procedures 修改或追加审计程序 ab`9MJc;
41.misappropriation of assets 侵占资产 F
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42.transactions without substance 虚假交易 5n1`$T.WG
43.unusual pressures 异常压力 p)VMYu
44.the suspected noncompliance 涉嫌存在违法行为 O:ACp<@
45.materialiy 重要性 O*lE0~rJ
46.exceed the materiality level 超过重要性水平 f4VdH#eng`
47.approach the materiality level 接近重要性水平 (M<l}pl)
48.an acceptably low level 可接受水平 cj[x%eK>
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 y6Ez.$M
50.misstatements or omissions 错报或漏报 dKhS;!K9p
51.aggregate 总计
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52.subsequent events 期后事项 )l.AsfW%
53.adjust the financial statements 调整财务报表 ,L4zhhl!_
54.perform additional audit procedures 实施追加的审计程序 Ai)>ot
55.audit risk 审计风险 :4)(Qa(
56.detection risk 检查风险 %Y,Ru)5}
57.inappropriate audit opinion 不适当的审计意见 Nw(hN+_u
58.material misstatement 重大的错报 !tb!%8{~
59.tolerable misstatement 可容忍错报 g yegdky3
60.the acceptable level of detection risk 可接受的检查风险