1.audit 审计 <;Q1u,Mc
2.attestation 鉴证 .5L|(B=H
3.credibility 可信赖程度 <A|X4;
4.audit of financial statements 财务报表审计 s%M#
5.agreed-upon procedures 执行商定程序 (-S<9u-r
6.high levels of assurance 高水平保证 0RHKzk6~c
7.compilation 编制 I(^pIe-
8.reliability 可靠性 S!+c1q:
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9.relevance 相关性 -55[3=#
10.professional skepticism 职业谨慎 UWU(6J|Fk
11.objectivity 客观性 n/W@H Im#
12. professional competence 专业胜任能力 "/e_[_j
13.Senior/CPA-in-charge 项目经理 R[_Q}W'HG
14.audit engagement letter 业务约定书 J)7\k$ D
15.recurring audit 连续审计 D5Zgi!
16.the client 委托人 (=A61]yB
17.change CPA 更换注册会计师 6
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18.the existing CPA 现任注册会计师 G47(LE"2b
19.the successor CPA 后任注册会计师 MB7UI8
20.the preceding CPA前任注册会计师 _{j'` #
21.issue the audit report 出具审计报告 U
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22.expert 专家 z<_&4)2{
23.the board of directors 董事会 *Bfo"["0.
24.knowledge of the entity‘ s business 了解被审计单位情况 \r
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25.assess material misstatement risks评估重大错报风险 ~[8n+p+&X
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 D;nd
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27.a general knowledge of —— 初步了解―――的情况 EPEWyGw
28.a more knowledge of—— 进一步了解的情况 wnioIpRkh
29.the prior year‘s working papers 以前年度工作底稿 CdBpz/
30.minutes of meeting 会议纪要 vCvjb\S
31.business risks 经营风险 a
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32.appropriateness 适当性 cNbH:r"Ay
33.accounting estimate 会计估计 m:}PVJ-"
34.management representations 管理层声明 vHJOpQmt~
35.going concern assumption 持续经营假设 zH"a>+st=
36.audit plan 审计计划 (Q5rOrA"
37.significant audit areas 重点审计领域 Q};n%&n&
38.error 错误 {c
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39.fraud舞弊 uzoI*aqk-s
40.modified or additional procedures 修改或追加审计程序 -L-#-dK'
41.misappropriation of assets 侵占资产 m+UWvUB)
42.transactions without substance 虚假交易 1Kjqs)p^
43.unusual pressures 异常压力 GLO%>&
44.the suspected noncompliance 涉嫌存在违法行为 }Q2v~
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45.materialiy 重要性 ai7R@~O:_k
46.exceed the materiality level 超过重要性水平 n;@.eC,T/
47.approach the materiality level 接近重要性水平 O]4v\~@-j
48.an acceptably low level 可接受水平 awXK9}.
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 !dQmg'_V
50.misstatements or omissions 错报或漏报 (k^%j
51.aggregate 总计 kzE<Y
52.subsequent events 期后事项 NX[-Y]t
53.adjust the financial statements 调整财务报表 /0Jf/-}ovn
54.perform additional audit procedures 实施追加的审计程序 g6
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55.audit risk 审计风险 zif&