1.audit 审计 .jl^"{@
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2.attestation 鉴证 R^rA .7T
3.credibility 可信赖程度 J7k=5Fqej;
4.audit of financial statements 财务报表审计 5#::42oE
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 ,. V=y%
7.compilation 编制 \3whM6tK
8.reliability 可靠性 Fl++rUT
9.relevance 相关性 |`Be(
10.professional skepticism 职业谨慎 S9 @*g3
11.objectivity 客观性 ,&jjp eZP
12. professional competence 专业胜任能力 Y^gIvX
13.Senior/CPA-in-charge 项目经理 ;V^ I>-fnm
14.audit engagement letter 业务约定书 =<U'Jtu6'
15.recurring audit 连续审计 j 2 jUrl
16.the client 委托人 X:W}S/
17.change CPA 更换注册会计师 d{DBG}/Yg
18.the existing CPA 现任注册会计师 E#n: d9WA:
19.the successor CPA 后任注册会计师 A&_v:z4y/
20.the preceding CPA前任注册会计师 6e;8\1^
21.issue the audit report 出具审计报告 X
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22.expert 专家 $B
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23.the board of directors 董事会 cd$,,
24.knowledge of the entity‘ s business 了解被审计单位情况 M B,Z4 ^
25.assess material misstatement risks评估重大错报风险 }te d h
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 kLbo |p"cT
27.a general knowledge of —— 初步了解―――的情况 a2H_8iQ!
28.a more knowledge of—— 进一步了解的情况 D 66!C{
29.the prior year‘s working papers 以前年度工作底稿 N}q*(r!q<
30.minutes of meeting 会议纪要 %Z(lTvqG
31.business risks 经营风险 l6!a?C[2T
32.appropriateness 适当性 /!-ypIY
33.accounting estimate 会计估计 #e6x _o|
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 PAu/iqCH
36.audit plan 审计计划 eb<'
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37.significant audit areas 重点审计领域 s$VLVT*6
38.error 错误 ~q{QquYV
39.fraud舞弊 h3;RVtS
40.modified or additional procedures 修改或追加审计程序 0*o =JM]
41.misappropriation of assets 侵占资产 < !] 7Gt
42.transactions without substance 虚假交易 kYkck]|
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 IFWP&20
45.materialiy 重要性 'deqF|Iox
46.exceed the materiality level 超过重要性水平 :#UN^ "(m}
47.approach the materiality level 接近重要性水平 =Lr#
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48.an acceptably low level 可接受水平 }fz;La:b
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 !Ly1!;<
50.misstatements or omissions 错报或漏报 5@~5RNrq2
51.aggregate 总计 5va ;Ol4
52.subsequent events 期后事项 ]yA_N>k2K
53.adjust the financial statements 调整财务报表 S]biN]+7s
54.perform additional audit procedures 实施追加的审计程序 @fSqGsSk
55.audit risk 审计风险 sB`zk[ R;
56.detection risk 检查风险 }pv<<7}|
57.inappropriate audit opinion 不适当的审计意见 ~
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58.material misstatement 重大的错报 }C&kzJBEF
59.tolerable misstatement 可容忍错报 j(\jYH>
60.the acceptable level of detection risk 可接受的检查风险
