1.audit 审计 v6H!.0
2.attestation 鉴证 jX.'G
3.credibility 可信赖程度 _hgGF9
4.audit of financial statements 财务报表审计 f\FqZ?w
5.agreed-upon procedures 执行商定程序 sf
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6.high levels of assurance 高水平保证 {113B)
7.compilation 编制 `_sKR,LhB
8.reliability 可靠性 F-XMy>9
9.relevance 相关性 Wj8WT)cB
10.professional skepticism 职业谨慎 n\< uT1n
11.objectivity 客观性 'Z|Czd8E
12. professional competence 专业胜任能力 r?9".H
13.Senior/CPA-in-charge 项目经理 0+K<;5"63d
14.audit engagement letter 业务约定书 Fr-Vq=j&
15.recurring audit 连续审计 y7,t"XV
16.the client 委托人 ZFtJoGaR
17.change CPA 更换注册会计师 pgW^hj\
18.the existing CPA 现任注册会计师 (G~M E>
19.the successor CPA 后任注册会计师 _$/Bt?h
20.the preceding CPA前任注册会计师 oBs5xH7@-
21.issue the audit report 出具审计报告 "MD6 <H
22.expert 专家 wb%4f6i
23.the board of directors 董事会 x_9#:_S'
24.knowledge of the entity‘ s business 了解被审计单位情况 JL
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25.assess material misstatement risks评估重大错报风险 ]z]=?;ty%
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~>Y^?l
27.a general knowledge of —— 初步了解―――的情况 Rp!"c
28.a more knowledge of—— 进一步了解的情况 5~$WSL?O)
29.the prior year‘s working papers 以前年度工作底稿 K"!U&`T
30.minutes of meeting 会议纪要 RRro.r,
31.business risks 经营风险 @vL0gzE?nB
32.appropriateness 适当性 vs>Pd |p;
33.accounting estimate 会计估计 {b-SK5%]L
34.management representations 管理层声明 ~Lq`
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35.going concern assumption 持续经营假设 g-H,*^g+
36.audit plan 审计计划 "([lkn
37.significant audit areas 重点审计领域 t~
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38.error 错误 |[p]])
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39.fraud舞弊 {
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40.modified or additional procedures 修改或追加审计程序 gB>AYL%o=
41.misappropriation of assets 侵占资产 RB6TM
42.transactions without substance 虚假交易 w4R~0jXy
43.unusual pressures 异常压力 nGsFt.
44.the suspected noncompliance 涉嫌存在违法行为 fl40jo]
45.materialiy 重要性 ;&!QN#_
46.exceed the materiality level 超过重要性水平 \9~Q+~@{G
47.approach the materiality level 接近重要性水平 "Xl"H/3r
48.an acceptably low level 可接受水平 Y5P9z{X=
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 c[;A$P=
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50.misstatements or omissions 错报或漏报 TW
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51.aggregate 总计 f%JM
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52.subsequent events 期后事项 "Bz#5kqnl
53.adjust the financial statements 调整财务报表 =iB$4d2
54.perform additional audit procedures 实施追加的审计程序 6W~JM^F
55.audit risk 审计风险
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56.detection risk 检查风险 Nfv`
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57.inappropriate audit opinion 不适当的审计意见 1(Z+n,Hh
58.material misstatement 重大的错报 9ph>4u(R
59.tolerable misstatement 可容忍错报 7\ X_%SM %
60.the acceptable level of detection risk 可接受的检查风险