1.audit 审计 w]n4KR4
2.attestation 鉴证 * !X4P
3.credibility 可信赖程度 !0b%Jh
4.audit of financial statements 财务报表审计
+q7qK*
5.agreed-upon procedures 执行商定程序 i Nt 4>
6.high levels of assurance 高水平保证 JdtPY~k0
7.compilation 编制 !@( M_Z'
8.reliability 可靠性 M
z93
9.relevance 相关性 MM7"a?y)
10.professional skepticism 职业谨慎 SAP;9*f1\
11.objectivity 客观性 "s
% 686Vz
12. professional competence 专业胜任能力 rWJ*e Y
13.Senior/CPA-in-charge 项目经理 n
-d:O\]
14.audit engagement letter 业务约定书 {-Yee[d<?
15.recurring audit 连续审计 7 xUE,)?
16.the client 委托人 j13riI3A
17.change CPA 更换注册会计师 0k%hY{
18.the existing CPA 现任注册会计师 &1=g A.ZR
19.the successor CPA 后任注册会计师 FK6K6wU52m
20.the preceding CPA前任注册会计师 sqT^t!
21.issue the audit report 出具审计报告 &T7cH>E'K^
22.expert 专家 R+s1[Z
23.the board of directors 董事会 +1x)z~q=
24.knowledge of the entity‘ s business 了解被审计单位情况 6>s=CiZB
25.assess material misstatement risks评估重大错报风险 YtMlqF
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 \Y9I~8\gB
27.a general knowledge of —— 初步了解―――的情况 {f-XyF1`
28.a more knowledge of—— 进一步了解的情况 A9t8`|1"%H
29.the prior year‘s working papers 以前年度工作底稿 *=TYVM9
30.minutes of meeting 会议纪要 <E SvvTf
31.business risks 经营风险 YN/u9[=`
32.appropriateness 适当性 o'96ON0
33.accounting estimate 会计估计 ":V%(c
34.management representations 管理层声明 c88_}%h?(
35.going concern assumption 持续经营假设 ?;_H
{/)m
36.audit plan 审计计划 ER_ 3'
37.significant audit areas 重点审计领域 XwtAF3oz
38.error 错误 kAeNQRjR
39.fraud舞弊 Y!M~#oqio
40.modified or additional procedures 修改或追加审计程序 AO $Wy@
41.misappropriation of assets 侵占资产 4Ppop
42.transactions without substance 虚假交易 [-Cu4mf
f
43.unusual pressures 异常压力 V;k#})_-
44.the suspected noncompliance 涉嫌存在违法行为 $.9 +{mz
45.materialiy 重要性 ^Wm*-4
46.exceed the materiality level 超过重要性水平 i$["aP~G
47.approach the materiality level 接近重要性水平 O~a
tNrHD
48.an acceptably low level 可接受水平 /w0w*nH
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 [T-*/}4$
50.misstatements or omissions 错报或漏报 <}cZi4l'
51.aggregate 总计 ?T
<rt
52.subsequent events 期后事项 -qfnUh
53.adjust the financial statements 调整财务报表 Ts#pUoE~+H
54.perform additional audit procedures 实施追加的审计程序 r,0@~;zA
55.audit risk 审计风险 HJ",Sle
56.detection risk 检查风险 e:BDQU
57.inappropriate audit opinion 不适当的审计意见 ;5N41_hG
58.material misstatement 重大的错报 H~eGgm;p
59.tolerable misstatement 可容忍错报
jC4O`
60.the acceptable level of detection risk 可接受的检查风险