1.audit 审计 '~1Zr uO
2.attestation 鉴证 s-~`Ao'
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3.credibility 可信赖程度 (^E5y,H<g
4.audit of financial statements 财务报表审计 VCvf'$4(X
5.agreed-upon procedures 执行商定程序 k(_OhV
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6.high levels of assurance 高水平保证 s d = bw
7.compilation 编制 r`<x@,
8.reliability 可靠性 0f_
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9.relevance 相关性 V/zmbo)
10.professional skepticism 职业谨慎 @#;*e] 1a
11.objectivity 客观性 s_e*jM1
12. professional competence 专业胜任能力 O2"V'(
13.Senior/CPA-in-charge 项目经理 G2-0r.f
14.audit engagement letter 业务约定书 .K`n;l
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15.recurring audit 连续审计 m;
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16.the client 委托人 }w8yYI
17.change CPA 更换注册会计师 G\^<MR|
18.the existing CPA 现任注册会计师 $aN%[
19.the successor CPA 后任注册会计师 y,w_x,m
20.the preceding CPA前任注册会计师 $RU K<JN$6
21.issue the audit report 出具审计报告 fzvyR2 I
22.expert 专家 *zW]IQ'A
23.the board of directors 董事会 rmr :G
24.knowledge of the entity‘ s business 了解被审计单位情况 yB 'C9wEH
25.assess material misstatement risks评估重大错报风险 ;'
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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 hMUUnr"8;i
27.a general knowledge of —— 初步了解―――的情况 9vSKIq
28.a more knowledge of—— 进一步了解的情况 B+Ft
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29.the prior year‘s working papers 以前年度工作底稿 @AK&R~<
30.minutes of meeting 会议纪要 0)ZLdF_6
31.business risks 经营风险 16 \)C/*
32.appropriateness 适当性 q?@*
33.accounting estimate 会计估计 >y(loMl
34.management representations 管理层声明 Hi*|f!,H?
35.going concern assumption 持续经营假设 g:GywXW
36.audit plan 审计计划 oXN(S:ZF
37.significant audit areas 重点审计领域 3i'
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38.error 错误 XODp[+xEEt
39.fraud舞弊 %b2Hm9r+
40.modified or additional procedures 修改或追加审计程序 B<n[yiJ}
41.misappropriation of assets 侵占资产 #9~,d<H
42.transactions without substance 虚假交易 4:pgZz!
43.unusual pressures 异常压力 7AWq3i{
44.the suspected noncompliance 涉嫌存在违法行为 yK$aVK"
45.materialiy 重要性 P ?nk>
46.exceed the materiality level 超过重要性水平 'GiN^Y9dcc
47.approach the materiality level 接近重要性水平 gGx(mX._L?
48.an acceptably low level 可接受水平 1&<o3)L:
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 jicH 94#(]
50.misstatements or omissions 错报或漏报 DbX7?Jr
51.aggregate 总计 S\Le;,5Z
52.subsequent events 期后事项 nwC*w`4
53.adjust the financial statements 调整财务报表 #f/4%|t:
54.perform additional audit procedures 实施追加的审计程序 ,np|KoG|M
55.audit risk 审计风险 :8==Bu
56.detection risk 检查风险 +{C)^!zBK
57.inappropriate audit opinion 不适当的审计意见 lyyf&?2
58.material misstatement 重大的错报 '> n&3`r5
59.tolerable misstatement 可容忍错报 P
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60.the acceptable level of detection risk 可接受的检查风险