1.audit 审计 e@X~F6nP
2.attestation 鉴证 M)3h 4yQ
3.credibility 可信赖程度 1>|p1YZ"
4.audit of financial statements 财务报表审计 Wxp^*._q3I
5.agreed-upon procedures 执行商定程序 `CHgTkv
6.high levels of assurance 高水平保证 $wX5`d1
7.compilation 编制 [ ra[~
8.reliability 可靠性 ~8|$KD4I
9.relevance 相关性 0>.'w\,87B
10.professional skepticism 职业谨慎 i4Fw+Z
11.objectivity 客观性 |/r@z[t
12. professional competence 专业胜任能力 y0=BL
13.Senior/CPA-in-charge 项目经理 w1s#8
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14.audit engagement letter 业务约定书 ,
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15.recurring audit 连续审计 S liF$}J
16.the client 委托人 y8,es$
17.change CPA 更换注册会计师 'l<kY\I!%
18.the existing CPA 现任注册会计师 d5WE^H)E.
19.the successor CPA 后任注册会计师 !TG"AW
20.the preceding CPA前任注册会计师 o.j;dsZ
21.issue the audit report 出具审计报告
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22.expert 专家 ExnszFX*
23.the board of directors 董事会 w|$;$a7)
24.knowledge of the entity‘ s business 了解被审计单位情况 3bt
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25.assess material misstatement risks评估重大错报风险 NG b`f-:jw
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 {O!fV<Vx 9
27.a general knowledge of —— 初步了解―――的情况 -98bX]8
28.a more knowledge of—— 进一步了解的情况 k"L_0HK
29.the prior year‘s working papers 以前年度工作底稿 x&8?/BR
30.minutes of meeting 会议纪要 U(i2j)|^I3
31.business risks 经营风险 V#sANi?mpo
32.appropriateness 适当性 I:Z38xz -[
33.accounting estimate 会计估计 &os*@0h4
34.management representations 管理层声明 vguqk!eo4
35.going concern assumption 持续经营假设 guf+AVPno
36.audit plan 审计计划 57r\s8
37.significant audit areas 重点审计领域 %Cm4a49FNi
38.error 错误 <Ojf&C^Z
39.fraud舞弊 cvc.-7IO
40.modified or additional procedures 修改或追加审计程序 9^jO^[>
41.misappropriation of assets 侵占资产 i2swots
42.transactions without substance 虚假交易 'RG`DzuF
43.unusual pressures 异常压力 }*+ca>K
44.the suspected noncompliance 涉嫌存在违法行为 Lqz}h-Ei
45.materialiy 重要性 XFM6.ye
46.exceed the materiality level 超过重要性水平 Ou,B3kuQ+
47.approach the materiality level 接近重要性水平 vO"AJ`_
48.an acceptably low level 可接受水平 HK
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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 tp0^%!*9
50.misstatements or omissions 错报或漏报 cL`l1:j\}
51.aggregate 总计 2#|Q=rWB
52.subsequent events 期后事项 BeplS
53.adjust the financial statements 调整财务报表 9fe~Q%x=u
54.perform additional audit procedures 实施追加的审计程序 6
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55.audit risk 审计风险 OZ7MpQ
56.detection risk 检查风险 II[qWs>RG[
57.inappropriate audit opinion 不适当的审计意见 WXGLo;+>I
58.material misstatement 重大的错报 jIuE1ve
59.tolerable misstatement 可容忍错报 }.e*=/"MB
60.the acceptable level of detection risk 可接受的检查风险