1.audit 审计 DHVfb(H5e
2.attestation 鉴证 4[rX\?^e
3.credibility 可信赖程度 <])kO`+G
4.audit of financial statements 财务报表审计 wit
5.agreed-upon procedures 执行商定程序 4F,RlKHBl
6.high levels of assurance 高水平保证 8TCbEPS@Q
7.compilation 编制 jdd3[
8.reliability 可靠性 XGAR8=tic
9.relevance 相关性 p4@0Dz
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10.professional skepticism 职业谨慎 7~H"m/;U&
11.objectivity 客观性 En ]"^*
12. professional competence 专业胜任能力 =U}!+ 8f
13.Senior/CPA-in-charge 项目经理 ZJV;&[$[
14.audit engagement letter 业务约定书 ntn ~=oL
15.recurring audit 连续审计 Id{Ix(O
16.the client 委托人 ]uXmug
17.change CPA 更换注册会计师 l} W">
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18.the existing CPA 现任注册会计师 :?:R5_Nd=
19.the successor CPA 后任注册会计师 B~`:?f9ny5
20.the preceding CPA前任注册会计师 emG1Wyl
21.issue the audit report 出具审计报告 dG)}H_
22.expert 专家 wUH:l
23.the board of directors 董事会 C,$7fW{?
24.knowledge of the entity‘ s business 了解被审计单位情况 uo3o[H
25.assess material misstatement risks评估重大错报风险 H={5>;
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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 qv
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27.a general knowledge of —— 初步了解―――的情况 gM&4Ur
28.a more knowledge of—— 进一步了解的情况 v,c;dlg_
29.the prior year‘s working papers 以前年度工作底稿 nQ;M@k&9eV
30.minutes of meeting 会议纪要 IYe ,VL
31.business risks 经营风险 ?tkd5kE
32.appropriateness 适当性 yH(%*-S
33.accounting estimate 会计估计 ]Uul~T
34.management representations 管理层声明 ?|{tWR,Vb
35.going concern assumption 持续经营假设 M-A{{q
36.audit plan 审计计划 i([|@Y=
37.significant audit areas 重点审计领域 6JD~G\$
38.error 错误 <AB({(
39.fraud舞弊 i}~U/.P
40.modified or additional procedures 修改或追加审计程序 ><{Lh@{
41.misappropriation of assets 侵占资产 c. uD%
42.transactions without substance 虚假交易 m'U>=<!D
43.unusual pressures 异常压力 qjH/E6GGg
44.the suspected noncompliance 涉嫌存在违法行为 b"eG8
45.materialiy 重要性 v dPb-z4
46.exceed the materiality level 超过重要性水平 |fPR7-
47.approach the materiality level 接近重要性水平 35Fs/Gf-n
48.an acceptably low level 可接受水平 i .''\
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 .`^wRpa2M
50.misstatements or omissions 错报或漏报 D YTC2
51.aggregate 总计 \1oN't.
52.subsequent events 期后事项 gt!tDu
53.adjust the financial statements 调整财务报表 EO"G(v
54.perform additional audit procedures 实施追加的审计程序 uM2
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55.audit risk 审计风险 F+/#ugI
56.detection risk 检查风险 sK7b4gmK
57.inappropriate audit opinion 不适当的审计意见 3u4P
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58.material misstatement 重大的错报 X yD*V;.E
59.tolerable misstatement 可容忍错报 a>egH
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60.the acceptable level of detection risk 可接受的检查风险