1.audit 审计 k?ZtRhPu3X
2.attestation 鉴证 A!\g!*
3.credibility 可信赖程度 8>%:MS"
4.audit of financial statements 财务报表审计 9Ra*bP ]1
5.agreed-upon procedures 执行商定程序 ]c4?-Vq%u
6.high levels of assurance 高水平保证 J'jwRn
7.compilation 编制 e0Zwhz,
8.reliability 可靠性 Iy% fg',%
9.relevance 相关性 K-vG5t0$\/
10.professional skepticism 职业谨慎 ~PAF2
11.objectivity 客观性 F%M4i`Vh
12. professional competence 专业胜任能力 aNs~Uad1U
13.Senior/CPA-in-charge 项目经理 *:L-/Q)i
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 {}RE;5n\['
16.the client 委托人 GG<{n$h
17.change CPA 更换注册会计师 84 5a%A$
18.the existing CPA 现任注册会计师 o_R<7o/d|
19.the successor CPA 后任注册会计师 2[-@
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20.the preceding CPA前任注册会计师 >zx]%
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21.issue the audit report 出具审计报告 T%zCAfx m
22.expert 专家 _kGJqyYV
23.the board of directors 董事会 WZ,}]D
24.knowledge of the entity‘ s business 了解被审计单位情况 #e)A
25.assess material misstatement risks评估重大错报风险 nE;^xMOK!
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 `<_A#@
27.a general knowledge of —— 初步了解―――的情况 HmlE Cx
28.a more knowledge of—— 进一步了解的情况 |[qq
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29.the prior year‘s working papers 以前年度工作底稿 #y;TSHx/
30.minutes of meeting 会议纪要 742sqHx
31.business risks 经营风险 7m='-_w)?w
32.appropriateness 适当性 Zcst$Aro
33.accounting estimate 会计估计 ,6TF]6:
34.management representations 管理层声明 $$'a
35.going concern assumption 持续经营假设 z 3((L
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 IDCuS
38.error 错误 ::?,ZA
39.fraud舞弊 k_d)
40.modified or additional procedures 修改或追加审计程序 &ed&2t`Y
41.misappropriation of assets 侵占资产 t3
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42.transactions without substance 虚假交易 F3uR:)4<M
43.unusual pressures 异常压力 ^<u9I5?
44.the suspected noncompliance 涉嫌存在违法行为 3%HF" $Gg
45.materialiy 重要性 }7Lo}}
46.exceed the materiality level 超过重要性水平 DPV>2'
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47.approach the materiality level 接近重要性水平 (S<Z@y+d
48.an acceptably low level 可接受水平 %*:X
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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 I'sq0^
50.misstatements or omissions 错报或漏报 MX*T.TG8
51.aggregate 总计 R;yi58Be
52.subsequent events 期后事项 cl\Gh
53.adjust the financial statements 调整财务报表 ={'*C7K)oK
54.perform additional audit procedures 实施追加的审计程序 Q#gzk%jL@
55.audit risk 审计风险 \Dn47V{7-
56.detection risk 检查风险 TTGk"2
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57.inappropriate audit opinion 不适当的审计意见 skSs|slp
58.material misstatement 重大的错报 HV0! G-h
59.tolerable misstatement 可容忍错报 u
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60.the acceptable level of detection risk 可接受的检查风险