1.audit 审计 XC^*z[#4{
2.attestation 鉴证 Hxgc9Fis
3.credibility 可信赖程度 It&CM,=t
4.audit of financial statements 财务报表审计 z06,$O
Yz
5.agreed-upon procedures 执行商定程序 SM4`Hys;p
6.high levels of assurance 高水平保证 w3);ZQ|
7.compilation 编制 U{M3QOF
8.reliability 可靠性 n{sk
9.relevance 相关性 c:7F
2+p
10.professional skepticism 职业谨慎 Q'Osw"
11.objectivity 客观性 oYZ
4F
12. professional competence 专业胜任能力 E(|A"=\
13.Senior/CPA-in-charge 项目经理 !uW*~u
14.audit engagement letter 业务约定书 eDZ8F^0
15.recurring audit 连续审计 kF~(B]W(
16.the client 委托人 Z6i~Dy3
17.change CPA 更换注册会计师 ,mp<<%{u
18.the existing CPA 现任注册会计师 0ck3II
19.the successor CPA 后任注册会计师 J#F5by%8
20.the preceding CPA前任注册会计师 fP|[4 ku
21.issue the audit report 出具审计报告 J~]@#=,v
22.expert 专家 eQu(3 sYb
23.the board of directors 董事会 NOXP}M
24.knowledge of the entity‘ s business 了解被审计单位情况 (!5Ta7X
25.assess material misstatement risks评估重大错报风险 ?0qD(cfx<
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6Qt(Yu*s
27.a general knowledge of —— 初步了解―――的情况 e,e(t7c?d
28.a more knowledge of—— 进一步了解的情况 rtJER?A
29.the prior year‘s working papers 以前年度工作底稿 },l
i'r#p
30.minutes of meeting 会议纪要 ]wU/yc)e
31.business risks 经营风险 BA2"GJvfIA
32.appropriateness 适当性 D0FX"BY7
33.accounting estimate 会计估计 :.e'?a
34.management representations 管理层声明 x'x5tg
35.going concern assumption 持续经营假设 g&xj(SMj-$
36.audit plan 审计计划 U+x^!
{[/
37.significant audit areas 重点审计领域 -!1=S: S
38.error 错误 )4=86>XJT
39.fraud舞弊 $lf/Mg_H
40.modified or additional procedures 修改或追加审计程序 rz%~=Ca2j
41.misappropriation of assets 侵占资产 vu*e*b$}
42.transactions without substance 虚假交易 j*?8w(!
43.unusual pressures 异常压力 T:@6(_Z
44.the suspected noncompliance 涉嫌存在违法行为 :$b` n
45.materialiy 重要性 t[`LG)
46.exceed the materiality level 超过重要性水平 cj>UxU][eS
47.approach the materiality level 接近重要性水平 M=liG+d
48.an acceptably low level 可接受水平 mufGv%U2
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 .t1:;H b
50.misstatements or omissions 错报或漏报 Lxp}o7>K
51.aggregate 总计 wkx9@?2*
52.subsequent events 期后事项 &Uam4'B6-
53.adjust the financial statements 调整财务报表 zX_F+"]THt
54.perform additional audit procedures 实施追加的审计程序 I2$DlEke
55.audit risk 审计风险 D wJ^ W&*
56.detection risk 检查风险 g D6S%O
57.inappropriate audit opinion 不适当的审计意见 i#*[,
P~
58.material misstatement 重大的错报 :lB`K>)iB}
59.tolerable misstatement 可容忍错报 3O2G+G2
60.the acceptable level of detection risk 可接受的检查风险