1.audit 审计 y2Vc[o(NP
2.attestation 鉴证 4|NcWpaV7
3.credibility 可信赖程度 qG0gc\C}
4.audit of financial statements 财务报表审计 gXB&Sgjo
5.agreed-upon procedures 执行商定程序 BG+X8t8\
6.high levels of assurance 高水平保证 j&0t!f.Rv
7.compilation 编制 2
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8.reliability 可靠性 e)oi3d.wJf
9.relevance 相关性 Nrc-@ ]
10.professional skepticism 职业谨慎 r6L
11.objectivity 客观性 'h 7n}
12. professional competence 专业胜任能力 n;k
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13.Senior/CPA-in-charge 项目经理 ]CgZt'h{
14.audit engagement letter 业务约定书 q[+V6n`Z5
15.recurring audit 连续审计 t_Ul;HVPS
16.the client 委托人 Q#Xa]A-
17.change CPA 更换注册会计师 [H>/N7v19*
18.the existing CPA 现任注册会计师 7G_OFD
19.the successor CPA 后任注册会计师 >k(AQW5?
20.the preceding CPA前任注册会计师 !&o>zU.
21.issue the audit report 出具审计报告 jxnb<!|?H@
22.expert 专家 MsA)Y
23.the board of directors 董事会 6H:EBj54?
24.knowledge of the entity‘ s business 了解被审计单位情况 >|JMvbje
25.assess material misstatement risks评估重大错报风险 ;o.,vQF*
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 4<U6jB5
27.a general knowledge of —— 初步了解―――的情况 PAu/iqCH
28.a more knowledge of—— 进一步了解的情况 eb<'
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29.the prior year‘s working papers 以前年度工作底稿 yJw4!A 1!
30.minutes of meeting 会议纪要 bc\?y2
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31.business risks 经营风险 ;MjOs&1f0K
32.appropriateness 适当性 &XSe&1
33.accounting estimate 会计估计 Zh_P
34.management representations 管理层声明 e{0O"Jd`
35.going concern assumption 持续经营假设 IFWP&20
36.audit plan 审计计划 hj[sxC>z5
37.significant audit areas 重点审计领域 #^q@ra
38.error 错误 |R (rb-v
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 m ,TYF
41.misappropriation of assets 侵占资产 m`8tHHF
42.transactions without substance 虚假交易 n:YA4t7S
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 SMh[7lU`
45.materialiy 重要性 Q3x.qz
46.exceed the materiality level 超过重要性水平 ; J8 25CE
47.approach the materiality level 接近重要性水平 k
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48.an acceptably low level 可接受水平 JC4Z^/\.
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 E)F"!56lV
50.misstatements or omissions 错报或漏报 V$ac}A,!
51.aggregate 总计 L!kbDbqn
52.subsequent events 期后事项 ^v@&
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53.adjust the financial statements 调整财务报表 %:[Y/K-
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 S|ADu]H(
56.detection risk 检查风险 F%
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57.inappropriate audit opinion 不适当的审计意见 *5;#+%A
58.material misstatement 重大的错报 1FmVx
59.tolerable misstatement 可容忍错报 +)TOcxF%
60.the acceptable level of detection risk 可接受的检查风险