1.audit 审计 zx%X~U
2.attestation 鉴证 :qj<p3w~}
3.credibility 可信赖程度 7@;">`zvm
4.audit of financial statements 财务报表审计 <~"lie1
5.agreed-upon procedures 执行商定程序 f =s&n}
6.high levels of assurance 高水平保证 r4{<Z3*N
7.compilation 编制 2F+gF~znQ
8.reliability 可靠性
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9.relevance 相关性 N4{nG,Mo]
10.professional skepticism 职业谨慎 P3o@g kXP
11.objectivity 客观性 (q;bg1\UK
12. professional competence 专业胜任能力 -Zc![cAlO
13.Senior/CPA-in-charge 项目经理 Op}ZB:
14.audit engagement letter 业务约定书 !xK=#pa
15.recurring audit 连续审计 PuCc2'#
16.the client 委托人 m&Y i!7@(
17.change CPA 更换注册会计师 x]4Kkpqm
18.the existing CPA 现任注册会计师 +t!S
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19.the successor CPA 后任注册会计师 %s=Dj2+
20.the preceding CPA前任注册会计师 8OFj0S1r`
21.issue the audit report 出具审计报告 3S~(:#|
22.expert 专家 e XV@.
23.the board of directors 董事会 -n))*.V
24.knowledge of the entity‘ s business 了解被审计单位情况 Gt-UJ-RR y
25.assess material misstatement risks评估重大错报风险 P,z:Z|}8
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 gPX
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27.a general knowledge of —— 初步了解―――的情况 FfFak@H
28.a more knowledge of—— 进一步了解的情况 Z S|WnMH
29.the prior year‘s working papers 以前年度工作底稿 hv)8K'u
30.minutes of meeting 会议纪要 QwWW!8
31.business risks 经营风险 Ngy=!g?Hk=
32.appropriateness 适当性 TkRP3_b
33.accounting estimate 会计估计 v/QUjXBr
34.management representations 管理层声明 LJ
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35.going concern assumption 持续经营假设 <nHkg<O6Y
36.audit plan 审计计划 -1%OlKC
37.significant audit areas 重点审计领域 +pmu2}E.3
38.error 错误 [0@`wZ
39.fraud舞弊 grom\
40.modified or additional procedures 修改或追加审计程序 URTzX
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41.misappropriation of assets 侵占资产 >,5i60Q
42.transactions without substance 虚假交易 .qD@
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43.unusual pressures 异常压力 n=sXSxl
44.the suspected noncompliance 涉嫌存在违法行为 }VCI=?-
45.materialiy 重要性 ^Z,q$Gp~P
46.exceed the materiality level 超过重要性水平 3=.Y,ENM;
47.approach the materiality level 接近重要性水平 blt'={Z?.x
48.an acceptably low level 可接受水平 vfc[p ^
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 VD7i52x
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50.misstatements or omissions 错报或漏报 5Jk<xWKj
51.aggregate 总计 onei4c>@
52.subsequent events 期后事项 ot%.M*h-
53.adjust the financial statements 调整财务报表 %&
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54.perform additional audit procedures 实施追加的审计程序 iz^qR={bW
55.audit risk 审计风险 XEH}4;C'{
56.detection risk 检查风险 kI\tqNJ i
57.inappropriate audit opinion 不适当的审计意见 x~DLW1I
58.material misstatement 重大的错报 PGn);Baq
59.tolerable misstatement 可容忍错报 }F=^O[
60.the acceptable level of detection risk 可接受的检查风险