1.audit 审计 4RLuv?,)~
2.attestation 鉴证 s.9)?<[
3.credibility 可信赖程度 j>OuNeo@4
4.audit of financial statements 财务报表审计 ,#NH]T`c1
5.agreed-upon procedures 执行商定程序 6lp.0B
6.high levels of assurance 高水平保证 ceW,A
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7.compilation 编制 &Z.zem?n
8.reliability 可靠性 d0b`qk @4
9.relevance 相关性
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10.professional skepticism 职业谨慎 (jV_L1D
11.objectivity 客观性 STr&"9c
12. professional competence 专业胜任能力 e\9H'$1\
13.Senior/CPA-in-charge 项目经理 P5qY|_
14.audit engagement letter 业务约定书 vE}>PEfA
15.recurring audit 连续审计 $aY*1UVq
16.the client 委托人 w9Eb\
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17.change CPA 更换注册会计师 ?3I93Bt7
18.the existing CPA 现任注册会计师 -0 e&>H%
19.the successor CPA 后任注册会计师 [K*>W[n
20.the preceding CPA前任注册会计师 W=[..d
21.issue the audit report 出具审计报告 QSaJb?I
22.expert 专家 &fyT}MA
23.the board of directors 董事会 OdZLJt?g
24.knowledge of the entity‘ s business 了解被审计单位情况 B{In
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25.assess material misstatement risks评估重大错报风险 I^CKq?V?:
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 rA"><pH
27.a general knowledge of —— 初步了解―――的情况 `T-lBwH
28.a more knowledge of—— 进一步了解的情况 e5"?ol0
29.the prior year‘s working papers 以前年度工作底稿 ^GyGh{@,f
30.minutes of meeting 会议纪要 b<1k$0J6
31.business risks 经营风险 ",qcqG(
32.appropriateness 适当性 bG'"l qn
33.accounting estimate 会计估计 "TLY:V
34.management representations 管理层声明 zUe)f~4
35.going concern assumption 持续经营假设 ,X&(BQj h
36.audit plan 审计计划 3BTXX0yx
37.significant audit areas 重点审计领域 "#3p=}]
38.error 错误 ]tu:V,q
39.fraud舞弊 MPn
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40.modified or additional procedures 修改或追加审计程序 ranlbxp2l
41.misappropriation of assets 侵占资产 jn+M L
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42.transactions without substance 虚假交易 gvoo1 Sa
43.unusual pressures 异常压力 !,I530eh7
44.the suspected noncompliance 涉嫌存在违法行为 3RW3<n
45.materialiy 重要性 f19~B[a
46.exceed the materiality level 超过重要性水平 9rCvnP=
47.approach the materiality level 接近重要性水平 _:0)uR LS
48.an acceptably low level 可接受水平 _w'N
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 _(TYR*
50.misstatements or omissions 错报或漏报 t$*V*gK{
51.aggregate 总计 +1R
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52.subsequent events 期后事项 U,Duq^l~s
53.adjust the financial statements 调整财务报表 f<Co&^A
54.perform additional audit procedures 实施追加的审计程序 jgkJF[t`
55.audit risk 审计风险 ^<