1.audit 审计 fiz2544
2.attestation 鉴证 D5fJuT-bp
3.credibility 可信赖程度 kK&tB
4.audit of financial statements 财务报表审计 Mm`jk%:%]
5.agreed-upon procedures 执行商定程序 R~8gw^w![
6.high levels of assurance 高水平保证 'Wjuv9)/
7.compilation 编制 r@FdxsCnGM
8.reliability 可靠性 geU-T\1[l
9.relevance 相关性
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10.professional skepticism 职业谨慎 yjs5=\@
11.objectivity 客观性 O-Hu:KuIf
12. professional competence 专业胜任能力 } Uki)3(
13.Senior/CPA-in-charge 项目经理 B 3|zR
14.audit engagement letter 业务约定书 'ah|cMRn
15.recurring audit 连续审计 j)ZvlRi,
16.the client 委托人 ~E-YXl9
17.change CPA 更换注册会计师 qJ|ByZ.N+
18.the existing CPA 现任注册会计师 Ze~$by|9f
19.the successor CPA 后任注册会计师 L,!?'.*/]
20.the preceding CPA前任注册会计师 *%1:="W*|
21.issue the audit report 出具审计报告 jm&?;~>O
22.expert 专家 ;~T)pG8IS
23.the board of directors 董事会 `GOxFDB.
24.knowledge of the entity‘ s business 了解被审计单位情况 O$u;]cg
25.assess material misstatement risks评估重大错报风险 1rh\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 "Pi\I9M3
27.a general knowledge of —— 初步了解―――的情况 L>+g;GJ
28.a more knowledge of—— 进一步了解的情况 _d6mf4M]5
29.the prior year‘s working papers 以前年度工作底稿 m)3?hF)
30.minutes of meeting 会议纪要 4NN-'Z>a
31.business risks 经营风险
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32.appropriateness 适当性 %Q5D#d"p`
33.accounting estimate 会计估计 DR3M|4[
34.management representations 管理层声明 w,TyV%b[_
35.going concern assumption 持续经营假设 *bRer[7y
36.audit plan 审计计划 yveyAsN`B
37.significant audit areas 重点审计领域 c\FyX\i
38.error 错误 zrk/}b0j
39.fraud舞弊 qd{o64;|
40.modified or additional procedures 修改或追加审计程序 XSt5s06TM
41.misappropriation of assets 侵占资产 >SpXB:wx
42.transactions without substance 虚假交易 ?GqFtNz
43.unusual pressures 异常压力 0CS^S1/[B`
44.the suspected noncompliance 涉嫌存在违法行为 @_^QBw0
45.materialiy 重要性 Pd!;z=I
46.exceed the materiality level 超过重要性水平 {%D!~,4Ht
47.approach the materiality level 接近重要性水平 7Z5,(dH>
48.an acceptably low level 可接受水平 WI9'$hB\
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 f/Km$#xOr
50.misstatements or omissions 错报或漏报 ^y'xcq
51.aggregate 总计 ;y<)RM
52.subsequent events 期后事项 Hb'fEo r
53.adjust the financial statements 调整财务报表 S`2M QL
54.perform additional audit procedures 实施追加的审计程序 zYpIG8"o5
55.audit risk 审计风险 ONJW*!(
56.detection risk 检查风险 SFoF]U09
57.inappropriate audit opinion 不适当的审计意见 ,e+.Q#r*Y
58.material misstatement 重大的错报 @3wI(l[
59.tolerable misstatement 可容忍错报 z:9
60.the acceptable level of detection risk 可接受的检查风险