1.audit 审计 @EQ{lGpU3
2.attestation 鉴证 S.I<Hs
3.credibility 可信赖程度 oH;Y} h
4.audit of financial statements 财务报表审计 IJ0RHDod:
5.agreed-upon procedures 执行商定程序 b&ADj8cKC
6.high levels of assurance 高水平保证 k91Y"_&
7.compilation 编制 RsbrD8*AD
8.reliability 可靠性 (*EN! -/
9.relevance 相关性 D,7! /u'
10.professional skepticism 职业谨慎 acH.L_B:
11.objectivity 客观性 [7B&<zY/?
12. professional competence 专业胜任能力 R =jK3yfw
13.Senior/CPA-in-charge 项目经理 6e*JCf>
14.audit engagement letter 业务约定书 s)C.e# xl
15.recurring audit 连续审计 3drgB;:g`
16.the client 委托人 xj}N;FWo
17.change CPA 更换注册会计师 ED6H
18.the existing CPA 现任注册会计师 b"gYNGgX
19.the successor CPA 后任注册会计师 >?kt3.IQ!X
20.the preceding CPA前任注册会计师 jJf|Ok:G{
21.issue the audit report 出具审计报告 u66w('2
22.expert 专家 0e:aeLh
23.the board of directors 董事会 T7,tJk,(
24.knowledge of the entity‘ s business 了解被审计单位情况 "}!vYr
25.assess material misstatement risks评估重大错报风险 b/ynCf8X
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 OS!47Z /q
27.a general knowledge of —— 初步了解―――的情况 4, :D4WYWD
28.a more knowledge of—— 进一步了解的情况 #*~ (
29.the prior year‘s working papers 以前年度工作底稿 0+L5k!1D
30.minutes of meeting 会议纪要 ^^[,aBu
31.business risks 经营风险 [)a,rrhj
32.appropriateness 适当性 Ft]sTA+C
33.accounting estimate 会计估计 A_g'9
34.management representations 管理层声明 VTF),e!
35.going concern assumption 持续经营假设 [-%oO
36.audit plan 审计计划 PCES&|*rf
37.significant audit areas 重点审计领域 |k^X!C 0
38.error 错误 )~J/,\
39.fraud舞弊 Q:-/@$&i
40.modified or additional procedures 修改或追加审计程序 -AbA6_j
41.misappropriation of assets 侵占资产 )S`A+M K]
42.transactions without substance 虚假交易 !~RD>N&n
43.unusual pressures 异常压力 A*$vk2VWw
44.the suspected noncompliance 涉嫌存在违法行为 gC'GZi^
45.materialiy 重要性 CocvEoE*z
46.exceed the materiality level 超过重要性水平 ;zGGT^Dn
47.approach the materiality level 接近重要性水平 gKPV*
48.an acceptably low level 可接受水平 G1D(-X4ALZ
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 F'"-4YV>&
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 ^{bP#f
52.subsequent events 期后事项 <uAqb Wu
53.adjust the financial statements 调整财务报表 Sy8Og] a
54.perform additional audit procedures 实施追加的审计程序 l@^RbF['
55.audit risk 审计风险 U$-FQRM4K
56.detection risk 检查风险 4iKT
57.inappropriate audit opinion 不适当的审计意见 5ogbse"
58.material misstatement 重大的错报 ch-GmAj
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59.tolerable misstatement 可容忍错报 :]]amziP&
60.the acceptable level of detection risk 可接受的检查风险