1.audit 审计 U_
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2.attestation 鉴证 H2FFw-xW
3.credibility 可信赖程度 8#d1}Y
4.audit of financial statements 财务报表审计 bsk=9K2_2t
5.agreed-upon procedures 执行商定程序 hB GGs
6.high levels of assurance 高水平保证 !>Qc2&ZV
7.compilation 编制 vACsppa>#
8.reliability 可靠性 kT }
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9.relevance 相关性 _c(C;s3o
10.professional skepticism 职业谨慎 M_e$l`"G
11.objectivity 客观性 [K4+G]6
12. professional competence 专业胜任能力 ,Q /nS$
13.Senior/CPA-in-charge 项目经理 |q.:hWYFpM
14.audit engagement letter 业务约定书 mZ0oa-Iy
15.recurring audit 连续审计 sY;gh`4h
16.the client 委托人 ~=AKX(Q
17.change CPA 更换注册会计师 $ DZQdhv
18.the existing CPA 现任注册会计师 uZiY<(X
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 ?:''VM.
21.issue the audit report 出具审计报告 g0:4zeL
22.expert 专家 ch,Zk )y:_
23.the board of directors 董事会 :!iPn%
24.knowledge of the entity‘ s business 了解被审计单位情况 :2UC{_
25.assess material misstatement risks评估重大错报风险 kj3o
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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 =[)N6XV 3
27.a general knowledge of —— 初步了解―――的情况 :@@A
28.a more knowledge of—— 进一步了解的情况 Pdm6u73
29.the prior year‘s working papers 以前年度工作底稿 yL3<X w|
30.minutes of meeting 会议纪要 ?"8A^
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31.business risks 经营风险 ssJDa
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32.appropriateness 适当性 xjhAAM
33.accounting estimate 会计估计 M}oFn}-T9a
34.management representations 管理层声明 n-b<vEZw#
35.going concern assumption 持续经营假设 L5 k>;|SA
36.audit plan 审计计划 R,5$ 0_]|+
37.significant audit areas 重点审计领域 aEqI51I
38.error 错误 C8W`Oly:]
39.fraud舞弊 M+R)P+
40.modified or additional procedures 修改或追加审计程序 !E:Vn *k;
41.misappropriation of assets 侵占资产 Y\z\{JW
42.transactions without substance 虚假交易 Qdr-GODx
43.unusual pressures 异常压力 =E~5&W7
44.the suspected noncompliance 涉嫌存在违法行为 ]zq_gV8k
45.materialiy 重要性 yDye
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46.exceed the materiality level 超过重要性水平 1DlcO>#@
47.approach the materiality level 接近重要性水平 %1?V6&
48.an acceptably low level 可接受水平 .SV3<)
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 s^?sJUj
50.misstatements or omissions 错报或漏报 >eTgP._
51.aggregate 总计 ?!
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52.subsequent events 期后事项 rWfurB5f
53.adjust the financial statements 调整财务报表 )>M@hIV5>
54.perform additional audit procedures 实施追加的审计程序 P "_}F
55.audit risk 审计风险 cYwC,\uF
56.detection risk 检查风险 j% USu+&
57.inappropriate audit opinion 不适当的审计意见 Cz);mOb%M%
58.material misstatement 重大的错报 #M^Yh?~%w
59.tolerable misstatement 可容忍错报 *;yMD-=
60.the acceptable level of detection risk 可接受的检查风险