1.audit 审计 G(1y_t
2.attestation 鉴证 WMLsKoby
3.credibility 可信赖程度 Ki:.^
4.audit of financial statements 财务报表审计 g x~fZOF_
5.agreed-upon procedures 执行商定程序 Fb{kql=
6.high levels of assurance 高水平保证 MKN],l
N
7.compilation 编制 <^(g<B`>
8.reliability 可靠性 !3'&_vmG$
9.relevance 相关性 ir ^XZVR
10.professional skepticism 职业谨慎 =fr_` "?k
11.objectivity 客观性 `vPc&.-K
12. professional competence 专业胜任能力 1
Xi.OGl
13.Senior/CPA-in-charge 项目经理 Iq[Z5k(K
14.audit engagement letter 业务约定书 ;,yjkD[mWE
15.recurring audit 连续审计 9(;I+.;8k
16.the client 委托人 u:0M,Ye
17.change CPA 更换注册会计师 1ZF>e`t8
18.the existing CPA 现任注册会计师 e):rr*
19.the successor CPA 后任注册会计师 H_CX5=Nq^
20.the preceding CPA前任注册会计师 i>`!W|=_
21.issue the audit report 出具审计报告 g/ict2!
22.expert 专家 EecV%E
23.the board of directors 董事会 fudIUG.
24.knowledge of the entity‘ s business 了解被审计单位情况 d]*a:>58
25.assess material misstatement risks评估重大错报风险 ZCbnDj
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 ,y57tY
27.a general knowledge of —— 初步了解―――的情况 S EeDq/h
28.a more knowledge of—— 进一步了解的情况 5/) ,HGxi
29.the prior year‘s working papers 以前年度工作底稿 #, KjJ
30.minutes of meeting 会议纪要
jo_wBJKE
31.business risks 经营风险 _s_%}8o
32.appropriateness 适当性 g}B|ZRz+{
33.accounting estimate 会计估计 DJmT]Q]o)
34.management representations 管理层声明 `bdCom
35.going concern assumption 持续经营假设 NdW2OUxw"
36.audit plan 审计计划 sX~
`Vn&
37.significant audit areas 重点审计领域 [*k25N
38.error 错误 '!%Zf;Fjr
39.fraud舞弊 x(Us
O}
40.modified or additional procedures 修改或追加审计程序 2/c^3[ccR
41.misappropriation of assets 侵占资产 JPt=~e(
42.transactions without substance 虚假交易 tJQFhY
43.unusual pressures 异常压力 Oa'DVfw2J
44.the suspected noncompliance 涉嫌存在违法行为 ^atX/
45.materialiy 重要性 A #y,B
46.exceed the materiality level 超过重要性水平 )lo;y~ o
47.approach the materiality level 接近重要性水平 d/k70Ybk
48.an acceptably low level 可接受水平 .qcIl)3
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 /Y>$w$S
50.misstatements or omissions 错报或漏报 vn
cak
51.aggregate 总计 cBO.96ZHE
52.subsequent events 期后事项 ]d}U68$T+
53.adjust the financial statements 调整财务报表 ue5C
]
54.perform additional audit procedures 实施追加的审计程序 ,p,$(V
55.audit risk 审计风险 '
TF5CN
X
56.detection risk 检查风险 )\bA'LuFy
57.inappropriate audit opinion 不适当的审计意见 #]iSh(|8
58.material misstatement 重大的错报 ?J<V-,i
59.tolerable misstatement 可容忍错报 2k}" 52
60.the acceptable level of detection risk 可接受的检查风险