1.audit 审计 &zT~3>2
2.attestation 鉴证 k9,"`dk@
3.credibility 可信赖程度 p<jr&zVEc>
4.audit of financial statements 财务报表审计 l ghzd6
5.agreed-upon procedures 执行商定程序 5Q88OxH
6.high levels of assurance 高水平保证 bc ZonS
7.compilation 编制 Fzu{,b
8.reliability 可靠性 BE2{qO{
9.relevance 相关性 vuAjAeKm
10.professional skepticism 职业谨慎 ]]7T5'.
11.objectivity 客观性 Q4x71*vy
12. professional competence 专业胜任能力 qL#R
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13.Senior/CPA-in-charge 项目经理 |j+~Td3})&
14.audit engagement letter 业务约定书 1-n0"lP~4
15.recurring audit 连续审计 joG>=o
16.the client 委托人 b-Hn=e _
17.change CPA 更换注册会计师 9~_6mR<
18.the existing CPA 现任注册会计师 5J;c;PF
19.the successor CPA 后任注册会计师 7'I7
20.the preceding CPA前任注册会计师 7^L&YVW
21.issue the audit report 出具审计报告 m|k,8guG
22.expert 专家 V;V9_qP,
23.the board of directors 董事会 /[s$A?
24.knowledge of the entity‘ s business 了解被审计单位情况 ]'G7(Y\)f
25.assess material misstatement risks评估重大错报风险 ?,NAihN]
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 kr?|>6?
27.a general knowledge of —— 初步了解―――的情况 tFwlx3
28.a more knowledge of—— 进一步了解的情况 u *<
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29.the prior year‘s working papers 以前年度工作底稿 B]vj1m`9
30.minutes of meeting 会议纪要 #cs!`Ngb+
31.business risks 经营风险 g9
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32.appropriateness 适当性 liTr3T`,V
33.accounting estimate 会计估计 $d"+Njd
34.management representations 管理层声明 }FX
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35.going concern assumption 持续经营假设 UO wNcY
36.audit plan 审计计划 4Y!v$r
37.significant audit areas 重点审计领域 q~3&f
38.error 错误 kD>vQ?
39.fraud舞弊 ^kq! /c3r
40.modified or additional procedures 修改或追加审计程序 iH>djGhTh
41.misappropriation of assets 侵占资产 0TpA3K
42.transactions without substance 虚假交易 v<wT`hiKW
43.unusual pressures 异常压力 J\V(MN,
44.the suspected noncompliance 涉嫌存在违法行为 !xI![N^
45.materialiy 重要性 55,-1tWs
46.exceed the materiality level 超过重要性水平 #t
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47.approach the materiality level 接近重要性水平 tTgW^&B
48.an acceptably low level 可接受水平 sn(}5;
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 zvD5i,I
50.misstatements or omissions 错报或漏报 *C BCQp[$
51.aggregate 总计 b ~gF,^w
52.subsequent events 期后事项 To`?<]8
53.adjust the financial statements 调整财务报表 YO,ldsSz|r
54.perform additional audit procedures 实施追加的审计程序 rx/
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55.audit risk 审计风险 m5Kx}H~
56.detection risk 检查风险 zMKL: Um"
57.inappropriate audit opinion 不适当的审计意见 #k)\e;,X
58.material misstatement 重大的错报 Ei-OuDM;)
59.tolerable misstatement 可容忍错报 >=H8>X
60.the acceptable level of detection risk 可接受的检查风险