1.audit 审计 &aLTy&8Fv
2.attestation 鉴证 ^{4BcM7eH
3.credibility 可信赖程度 i}
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4.audit of financial statements 财务报表审计 -A
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5.agreed-upon procedures 执行商定程序 ERpAV-Zf
6.high levels of assurance 高水平保证 HcsVq+
7.compilation 编制 w`)5(~b
8.reliability 可靠性 P 0,]`w
9.relevance 相关性 z'EQdQ)
10.professional skepticism 职业谨慎 P1Hab2%+
11.objectivity 客观性 &v{#y
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12. professional competence 专业胜任能力 o utJ/~9;
13.Senior/CPA-in-charge 项目经理 WiS3W;
14.audit engagement letter 业务约定书 ayy\7b
15.recurring audit 连续审计 &Q883A
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16.the client 委托人 p%I'd^}.!
17.change CPA 更换注册会计师 Hd|[>4 Z
18.the existing CPA 现任注册会计师 9&n9J^3L
19.the successor CPA 后任注册会计师 uL`#@nI
20.the preceding CPA前任注册会计师 a)QT#.
21.issue the audit report 出具审计报告 QnWE;zN[7A
22.expert 专家 ga5Q
23.the board of directors 董事会 +'<PW+U$
24.knowledge of the entity‘ s business 了解被审计单位情况 4>*=q*<V5E
25.assess material misstatement risks评估重大错报风险 e= IdqkJ%
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 ws'e
27.a general knowledge of —— 初步了解―――的情况 _ ;j1g%
28.a more knowledge of—— 进一步了解的情况 TTz=*t+D
29.the prior year‘s working papers 以前年度工作底稿 k83K2>]
30.minutes of meeting 会议纪要 h0tiWHw
31.business risks 经营风险 'x*C#mt
32.appropriateness 适当性 Z7a@$n3h
33.accounting estimate 会计估计 nqj(V
34.management representations 管理层声明 e*7O!Z=
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35.going concern assumption 持续经营假设 )QE6X67i
36.audit plan 审计计划 &Hb%Q! ^Kb
37.significant audit areas 重点审计领域 d`^3fr'.4A
38.error 错误 9zwD%3Ufn
39.fraud舞弊 MzIDeZ
40.modified or additional procedures 修改或追加审计程序 3 7BSJ
41.misappropriation of assets 侵占资产 >n"0>[:4
42.transactions without substance 虚假交易 W{F)YyR{.
43.unusual pressures 异常压力 5whW>T
44.the suspected noncompliance 涉嫌存在违法行为 ,hn#DJ)
45.materialiy 重要性 sgfqIe1
46.exceed the materiality level 超过重要性水平 4$xVm,n|
47.approach the materiality level 接近重要性水平 ,a #>e
48.an acceptably low level 可接受水平 $6rm;UH
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 *D?=Ts
50.misstatements or omissions 错报或漏报 u cpU$+
51.aggregate 总计 g0B] ;Y>(
52.subsequent events 期后事项 Bl b#h
53.adjust the financial statements 调整财务报表 QLY;@-jF$
54.perform additional audit procedures 实施追加的审计程序 N%dY.Fk
55.audit risk 审计风险 >+M[!;m}
56.detection risk 检查风险 MB)<@.A0
57.inappropriate audit opinion 不适当的审计意见 J@5iD
58.material misstatement 重大的错报 <_YdN)x
59.tolerable misstatement 可容忍错报 <?.eU<+O`S
60.the acceptable level of detection risk 可接受的检查风险