1.audit 审计 r$ =qQ7^#
2.attestation 鉴证 w]nX?S8
3.credibility 可信赖程度 @xS]!1-
4.audit of financial statements 财务报表审计 ND5$bq Nu?
5.agreed-upon procedures 执行商定程序 F?9SiX[\
6.high levels of assurance 高水平保证 3Hw[s0[$
7.compilation 编制 +TH3&H5I_A
8.reliability 可靠性 kx:jI^
9.relevance 相关性 ;$7v%Ls=
10.professional skepticism 职业谨慎 nU2V]-qY
11.objectivity 客观性 ?1peF47Z
12. professional competence 专业胜任能力 4J5pXlzV
13.Senior/CPA-in-charge 项目经理 h./P\eDc
14.audit engagement letter 业务约定书 eZH~je{1
15.recurring audit 连续审计 dQD$K|aUp
16.the client 委托人 9C/MRmv`
17.change CPA 更换注册会计师 &+01+-1hW
18.the existing CPA 现任注册会计师 RP!
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19.the successor CPA 后任注册会计师 ^
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20.the preceding CPA前任注册会计师 )
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21.issue the audit report 出具审计报告 ^z~~VBv
22.expert 专家 =xL )$DTg)
23.the board of directors 董事会 dY!u)M;~~
24.knowledge of the entity‘ s business 了解被审计单位情况 2/B)O)#ls
25.assess material misstatement risks评估重大错报风险 qM",( Bh
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Qqc]aVRF
27.a general knowledge of —— 初步了解―――的情况 _okWQvdH
28.a more knowledge of—— 进一步了解的情况 F}36
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29.the prior year‘s working papers 以前年度工作底稿 l+[czb~
30.minutes of meeting 会议纪要 jnJZ#=)
31.business risks 经营风险 w2dcH4&
32.appropriateness 适当性 or 2|O#=
33.accounting estimate 会计估计 &w85[zs
34.management representations 管理层声明 Q9c)k{QZ
35.going concern assumption 持续经营假设 8AL\ST51x"
36.audit plan 审计计划 Dz;HAyPj
37.significant audit areas 重点审计领域 aC!EWgwW[
38.error 错误 D."=k{r.
39.fraud舞弊 [/|zH'j:
40.modified or additional procedures 修改或追加审计程序 G-u]L7t&1
41.misappropriation of assets 侵占资产 s_[VHPN
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 eKG2*CV
44.the suspected noncompliance 涉嫌存在违法行为 7 ^$;
45.materialiy 重要性 8Lz]Z
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46.exceed the materiality level 超过重要性水平 fThgK;Qy'U
47.approach the materiality level 接近重要性水平 h/)_)
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48.an acceptably low level 可接受水平 'wQv3;
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 eGL<vX
50.misstatements or omissions 错报或漏报 5M F#&v
51.aggregate 总计 Z9K})47T
52.subsequent events 期后事项 )OP){/
53.adjust the financial statements 调整财务报表 #_JYh?
54.perform additional audit procedures 实施追加的审计程序 e,0-)?5R
55.audit risk 审计风险 YcDe@Zuwn
56.detection risk 检查风险 4_^[=
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57.inappropriate audit opinion 不适当的审计意见 6RoAl$}'
58.material misstatement 重大的错报 j:,9%tg
59.tolerable misstatement 可容忍错报 Vzg=@A#
60.the acceptable level of detection risk 可接受的检查风险