1.audit 审计 A_X^k|)T
2.attestation 鉴证 6 ^6uK
3.credibility 可信赖程度 <+mO$0h"r
4.audit of financial statements 财务报表审计 1*eWvYo1
5.agreed-upon procedures 执行商定程序 Z;dwn~Tw
6.high levels of assurance 高水平保证 ;1(qGy4
7.compilation 编制 `"bRjC"f]
8.reliability 可靠性 unbcz{&Hb[
9.relevance 相关性 | eVTxeq
10.professional skepticism 职业谨慎 Q>+_W2~]
11.objectivity 客观性 7\Yq]:;O
12. professional competence 专业胜任能力 Si%Eimiq
13.Senior/CPA-in-charge 项目经理 ni 02N3R
14.audit engagement letter 业务约定书 4^jZv$l5
15.recurring audit 连续审计 S4uR\|
16.the client 委托人 pqNoL*
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17.change CPA 更换注册会计师 m-pIFL<^N
18.the existing CPA 现任注册会计师 g'l7Jr3
19.the successor CPA 后任注册会计师 l*V72!Mv
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 'DB({s
22.expert 专家 7u&H*e7
23.the board of directors 董事会 _oyL*Cb
24.knowledge of the entity‘ s business 了解被审计单位情况 Vv*5{_
25.assess material misstatement risks评估重大错报风险 $(<*pU
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 EZNB`gO
27.a general knowledge of —— 初步了解―――的情况 U]R|ej
28.a more knowledge of—— 进一步了解的情况 s\K-(`j}
29.the prior year‘s working papers 以前年度工作底稿 l<+,(E=
30.minutes of meeting 会议纪要 ='l6
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31.business risks 经营风险 T=)L5 Vuq<
32.appropriateness 适当性 W0C$*oe!_i
33.accounting estimate 会计估计 7C6BZ$(
34.management representations 管理层声明 C J}4V!;|
35.going concern assumption 持续经营假设 f<xt3
36.audit plan 审计计划 M3xi 0/.
37.significant audit areas 重点审计领域 /(}l[jf
38.error 错误 ^c:eXoU
39.fraud舞弊 v(WL 3[y;
40.modified or additional procedures 修改或追加审计程序 _d"Y6
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41.misappropriation of assets 侵占资产 l>Oe ,`9O
42.transactions without substance 虚假交易 :O2v0Kx
43.unusual pressures 异常压力 r|sy_Sk/{
44.the suspected noncompliance 涉嫌存在违法行为 c9 TkIe
45.materialiy 重要性 TTjjyZ@
46.exceed the materiality level 超过重要性水平 1,sO =p)Yg
47.approach the materiality level 接近重要性水平 m~\m"zJ4
48.an acceptably low level 可接受水平 P24
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 SZ1pf#w!
50.misstatements or omissions 错报或漏报 "q#
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51.aggregate 总计 JZ*?1S>
52.subsequent events 期后事项 )I1V2k$n
53.adjust the financial statements 调整财务报表 vskM
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54.perform additional audit procedures 实施追加的审计程序 N/SB}Fj
55.audit risk 审计风险 4iB)oR
56.detection risk 检查风险 7B> cmi
57.inappropriate audit opinion 不适当的审计意见 I5 7<