1.audit 审计 tg5G`P5PJ
2.attestation 鉴证 +s$` kl
3.credibility 可信赖程度 wB%N}bi!
4.audit of financial statements 财务报表审计 :^bjn3b
5.agreed-upon procedures 执行商定程序 !N"Y
6.high levels of assurance 高水平保证 MbbKo-7
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7.compilation 编制 \A#YL1hh
8.reliability 可靠性 4rDaJd>,
9.relevance 相关性 q/qJkr^2
10.professional skepticism 职业谨慎 7:Cq[u fl
11.objectivity 客观性 ^VL",Nt
12. professional competence 专业胜任能力 {PBm dX
13.Senior/CPA-in-charge 项目经理 .0=VQU
14.audit engagement letter 业务约定书 (?y (0%q
15.recurring audit 连续审计 `%@|sK2
16.the client 委托人 .^hk^r
17.change CPA 更换注册会计师 i`st'\I
18.the existing CPA 现任注册会计师 BU;o$"L
19.the successor CPA 后任注册会计师 n=_jmR1
20.the preceding CPA前任注册会计师 #I
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21.issue the audit report 出具审计报告 CQ;.}=j
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22.expert 专家 D2N<a= #
23.the board of directors 董事会 p Xap<T
24.knowledge of the entity‘ s business 了解被审计单位情况 jVdRy{MH
25.assess material misstatement risks评估重大错报风险 rP
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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 Tup2
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27.a general knowledge of —— 初步了解―――的情况 BK*Bw,KQ<
28.a more knowledge of—— 进一步了解的情况 d,y%:F 4
29.the prior year‘s working papers 以前年度工作底稿 e<Bwduy
30.minutes of meeting 会议纪要 )Up'W
31.business risks 经营风险 1^v?
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32.appropriateness 适当性 k\/idd[
33.accounting estimate 会计估计 G_1`NyI
34.management representations 管理层声明 a Byetc88/
35.going concern assumption 持续经营假设 =CqZ $
36.audit plan 审计计划 oEJYAKN
37.significant audit areas 重点审计领域 **KkPjAO?
38.error 错误 A(2!.Y
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39.fraud舞弊 'O:QS)
40.modified or additional procedures 修改或追加审计程序 $-*E
41.misappropriation of assets 侵占资产 u#bd*(
42.transactions without substance 虚假交易 7c8A|E0\mF
43.unusual pressures 异常压力 Bk44 wz2X
44.the suspected noncompliance 涉嫌存在违法行为 MGbl-,]
45.materialiy 重要性 kklM"Av
46.exceed the materiality level 超过重要性水平 S!oG|%VuB#
47.approach the materiality level 接近重要性水平 'h*^;3@*
48.an acceptably low level 可接受水平 ~tM+!
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 d&G#3}kOb%
50.misstatements or omissions 错报或漏报 kZU
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51.aggregate 总计 c|hT\1XR,
52.subsequent events 期后事项 <$+Cd=71\
53.adjust the financial statements 调整财务报表 N3U.62
54.perform additional audit procedures 实施追加的审计程序 K (!+l
55.audit risk 审计风险 #]vs*Sz
56.detection risk 检查风险 9V/:1I0?&0
57.inappropriate audit opinion 不适当的审计意见 +=o?&
58.material misstatement 重大的错报 @!np
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59.tolerable misstatement 可容忍错报 :*<UCn""
60.the acceptable level of detection risk 可接受的检查风险