1.audit 审计 ]ZI ?U<0
2.attestation 鉴证 ll^#I/
3.credibility 可信赖程度 9 *+X^q'
4.audit of financial statements 财务报表审计 q}+Fm?B
5.agreed-upon procedures 执行商定程序 'V`Hp$r
6.high levels of assurance 高水平保证 3 q^^
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7.compilation 编制 {Q(R#$)5+
8.reliability 可靠性 K\VL[HP-
9.relevance 相关性 <
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10.professional skepticism 职业谨慎 i.5?b/l0
11.objectivity 客观性 Uaz$<K6
12. professional competence 专业胜任能力 u
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13.Senior/CPA-in-charge 项目经理 O/ih9,
14.audit engagement letter 业务约定书 [dIlt"2fV
15.recurring audit 连续审计 @s%!R
16.the client 委托人 DQ`\HY
17.change CPA 更换注册会计师 t,IQ|B&0
18.the existing CPA 现任注册会计师 3$n O@rOS
19.the successor CPA 后任注册会计师 6V&HlJH
20.the preceding CPA前任注册会计师 w7e+
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21.issue the audit report 出具审计报告 2'-!9!C
22.expert 专家 {x\lK;
23.the board of directors 董事会 "V3f"J?
24.knowledge of the entity‘ s business 了解被审计单位情况 2PDU(R
25.assess material misstatement risks评估重大错报风险 d) $B
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 vwIP8z~<
27.a general knowledge of —— 初步了解―――的情况 "~,3gNTzV
28.a more knowledge of—— 进一步了解的情况 6!
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29.the prior year‘s working papers 以前年度工作底稿 ><DXT nt'x
30.minutes of meeting 会议纪要 EHlkt,h*
31.business risks 经营风险 G|+naZ
32.appropriateness 适当性 !WgVk7aP`
33.accounting estimate 会计估计 +'ADN!(B_
34.management representations 管理层声明 ;NPbEPL[5
35.going concern assumption 持续经营假设 (&@,Z I;
36.audit plan 审计计划 ud$*/ )/
37.significant audit areas 重点审计领域 f}ES8Hh[
38.error 错误 8-geBlCE,
39.fraud舞弊 V6a+VfH
40.modified or additional procedures 修改或追加审计程序 "8*5!an
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41.misappropriation of assets 侵占资产 d3&l!DoX
42.transactions without substance 虚假交易 AD@-H0Y
43.unusual pressures 异常压力 ^b&U0k$R
44.the suspected noncompliance 涉嫌存在违法行为 EF5:$#
45.materialiy 重要性 $/|2d4O:{
46.exceed the materiality level 超过重要性水平 U6Xi-@XP
47.approach the materiality level 接近重要性水平 _@A%t&l
48.an acceptably low level 可接受水平 bo_Tp~j
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 C| g]Y 7
50.misstatements or omissions 错报或漏报 Z_WJgH2c
51.aggregate 总计 W_FN*Er
52.subsequent events 期后事项 D"ecwx{%;C
53.adjust the financial statements 调整财务报表 ?>T (
54.perform additional audit procedures 实施追加的审计程序 bSm*/Q
55.audit risk 审计风险 i7|sVz=
56.detection risk 检查风险 u0i;vO)MNt
57.inappropriate audit opinion 不适当的审计意见 0~=>:^H'`q
58.material misstatement 重大的错报 sV$Zf
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59.tolerable misstatement 可容忍错报 wdLlQD
60.the acceptable level of detection risk 可接受的检查风险