1.audit 审计 e+wINW
2.attestation 鉴证 2%~+c|TH.)
3.credibility 可信赖程度 7y=1\KW(
4.audit of financial statements 财务报表审计 j.SE'a_
5.agreed-upon procedures 执行商定程序 /3qKsv#
6.high levels of assurance 高水平保证 4-W~1
7.compilation 编制 #c`/ f6z
8.reliability 可靠性 }ZfdjF8N!
9.relevance 相关性 U/
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10.professional skepticism 职业谨慎 G$6mtw6[M
11.objectivity 客观性 *~8g:;u
12. professional competence 专业胜任能力 >ToI$~84
13.Senior/CPA-in-charge 项目经理 opon"{
14.audit engagement letter 业务约定书 V_jGL<X|
15.recurring audit 连续审计 5_4=(?<
16.the client 委托人 9mB] \{^
17.change CPA 更换注册会计师 GT-ONwVDq
18.the existing CPA 现任注册会计师 hGU 3DKHT
19.the successor CPA 后任注册会计师 NdM \RD_R
20.the preceding CPA前任注册会计师 jluv}*If
21.issue the audit report 出具审计报告 O5A]{W
22.expert 专家 E[Ao*
23.the board of directors 董事会 /Ca
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24.knowledge of the entity‘ s business 了解被审计单位情况 So}pA2[0
25.assess material misstatement risks评估重大错报风险 ,o [FUi(#@
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 |pR'#M4j4A
27.a general knowledge of —— 初步了解―――的情况 fY 10a_@x
28.a more knowledge of—— 进一步了解的情况 >,c'Z<TM
29.the prior year‘s working papers 以前年度工作底稿 >\!k~Zi
30.minutes of meeting 会议纪要 N'I9J?e Q
31.business risks 经营风险 Y|-:z@n6C
32.appropriateness 适当性 y+$a}=cb0
33.accounting estimate 会计估计 <P-AlHYV-
34.management representations 管理层声明 ho}G]y
35.going concern assumption 持续经营假设 fTd":F
36.audit plan 审计计划 j`_tb
37.significant audit areas 重点审计领域 DN|+d{^lN
38.error 错误 Nd**":i$
39.fraud舞弊 )4
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40.modified or additional procedures 修改或追加审计程序 Q VWVZ >l
41.misappropriation of assets 侵占资产 6\6g-1B`
42.transactions without substance 虚假交易 ,sltB3f
43.unusual pressures 异常压力 a0hgF_O1
44.the suspected noncompliance 涉嫌存在违法行为 ^[1Xl7)`
45.materialiy 重要性 "QM2YJ55m`
46.exceed the materiality level 超过重要性水平 -
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47.approach the materiality level 接近重要性水平 8FQNeQr
48.an acceptably low level 可接受水平 ?
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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 A 1x
50.misstatements or omissions 错报或漏报 cEEnR1
51.aggregate 总计 X'usd$[.
52.subsequent events 期后事项 {/!Yavx
53.adjust the financial statements 调整财务报表 @mEB=X(-l=
54.perform additional audit procedures 实施追加的审计程序 9zaSA,}
55.audit risk 审计风险 k j&hn
56.detection risk 检查风险 &}VVr
57.inappropriate audit opinion 不适当的审计意见 &[$t%:`
58.material misstatement 重大的错报 6' 9zpe@`
59.tolerable misstatement 可容忍错报 ?r^>Vk}
60.the acceptable level of detection risk 可接受的检查风险