1.audit 审计 pVS2dwBqE
2.attestation 鉴证 f*{;\n(.t
3.credibility 可信赖程度 3z92Gy5cr
4.audit of financial statements 财务报表审计 5KE%@,k k
5.agreed-upon procedures 执行商定程序 O7'3}P;
6.high levels of assurance 高水平保证 z/k~+-6O
7.compilation 编制 KxmPL
8.reliability 可靠性 z.&%>%TPP
9.relevance 相关性 ?3,tG z)
10.professional skepticism 职业谨慎
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11.objectivity 客观性 v9lBk]c
12. professional competence 专业胜任能力 pm@Z
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13.Senior/CPA-in-charge 项目经理 /(ju
14.audit engagement letter 业务约定书 EZQ+HECpK
15.recurring audit 连续审计 (!5}" fj
16.the client 委托人 % W',c u
17.change CPA 更换注册会计师 KGmc*Jwy
18.the existing CPA 现任注册会计师 5|G3t`$pa
19.the successor CPA 后任注册会计师 vr;Br-8
20.the preceding CPA前任注册会计师 g*?+~0"`Y
21.issue the audit report 出具审计报告 ~Z6p3#
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22.expert 专家 DPQGh`J
23.the board of directors 董事会 XW_xNkpL5c
24.knowledge of the entity‘ s business 了解被审计单位情况 V,"iMo
25.assess material misstatement risks评估重大错报风险 ^@lg5d3F
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 a {$k<@Ww
27.a general knowledge of —— 初步了解―――的情况 vLFaZ^(
28.a more knowledge of—— 进一步了解的情况 ?En|
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29.the prior year‘s working papers 以前年度工作底稿 <` j
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30.minutes of meeting 会议纪要 )]?egw5l
31.business risks 经营风险 Jo aDX ,
32.appropriateness 适当性 WfT)CIKs
33.accounting estimate 会计估计 R|J>8AL}BY
34.management representations 管理层声明 W$Q)aA7
35.going concern assumption 持续经营假设 a05:iFoJ
36.audit plan 审计计划 U"y'Kd
37.significant audit areas 重点审计领域 roj04|
38.error 错误 `}8@[iB'
39.fraud舞弊 QC5f:BwM
40.modified or additional procedures 修改或追加审计程序 GHC?Tp
41.misappropriation of assets 侵占资产 +<WRB\
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42.transactions without substance 虚假交易 4Re@ QOZ
43.unusual pressures 异常压力 dFP-(dX#
44.the suspected noncompliance 涉嫌存在违法行为 u4,X.3V]A
45.materialiy 重要性 xCp+<|1
46.exceed the materiality level 超过重要性水平 _O)2
47.approach the materiality level 接近重要性水平 ,C,e/>+My
48.an acceptably low level 可接受水平 gL
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 v7<S F
50.misstatements or omissions 错报或漏报 @S"pJeP/f
51.aggregate 总计 4 ^~zN"6]
52.subsequent events 期后事项 pG F5aF7T
53.adjust the financial statements 调整财务报表 w^rb|mKo
54.perform additional audit procedures 实施追加的审计程序 +.(}u ,:8
55.audit risk 审计风险 [zTYiNa
56.detection risk 检查风险 [mf7>M`p]@
57.inappropriate audit opinion 不适当的审计意见 N~S[xS?
58.material misstatement 重大的错报 Uq]
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59.tolerable misstatement 可容忍错报 g t^]32$
60.the acceptable level of detection risk 可接受的检查风险