1.audit 审计 (VkO[5j
2.attestation 鉴证 v:!TqfI
3.credibility 可信赖程度 X%
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4.audit of financial statements 财务报表审计 -#<{3BJTrz
5.agreed-upon procedures 执行商定程序 lV3k4i RH
6.high levels of assurance 高水平保证 JSq3)o9?/
7.compilation 编制 2>.b~q@
8.reliability 可靠性 rkh%[o9"/
9.relevance 相关性 >sAaLR4
10.professional skepticism 职业谨慎 ]p4?nT@]
11.objectivity 客观性 | Wj=%Ol%o
12. professional competence 专业胜任能力 F;/^5T3wI
13.Senior/CPA-in-charge 项目经理 o3GZcH?
14.audit engagement letter 业务约定书 usK P9[T$
15.recurring audit 连续审计 37IHn6r\
16.the client 委托人 %#EzZD
17.change CPA 更换注册会计师 L>Ze*dt
18.the existing CPA 现任注册会计师 q$H@W.f
19.the successor CPA 后任注册会计师 O\oRM2^u}
20.the preceding CPA前任注册会计师 $zhvI*0
21.issue the audit report 出具审计报告 3DCR n :
22.expert 专家 7On.y*
23.the board of directors 董事会 :|&6x!
24.knowledge of the entity‘ s business 了解被审计单位情况 $6ucz'
25.assess material misstatement risks评估重大错报风险 vN]_/T+
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 B4zuWCE@
27.a general knowledge of —— 初步了解―――的情况 18kWnF]n=
28.a more knowledge of—— 进一步了解的情况 [
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29.the prior year‘s working papers 以前年度工作底稿 xU{0rM"
30.minutes of meeting 会议纪要 &_@M
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31.business risks 经营风险 ^G5 fs'd
32.appropriateness 适当性 Zy)iNNtn
33.accounting estimate 会计估计 3*{l^<`:gA
34.management representations 管理层声明 I"8Z'<|/\q
35.going concern assumption 持续经营假设 ]A\qI>,
36.audit plan 审计计划 BTOl`U
37.significant audit areas 重点审计领域 b9wC:NgQx
38.error 错误 S<*1b 6%D
39.fraud舞弊 iYdg1
40.modified or additional procedures 修改或追加审计程序 ~U ]%>Zf
41.misappropriation of assets 侵占资产 qauvwAMuX
42.transactions without substance 虚假交易 p vWj)4e
43.unusual pressures 异常压力 pp#!sRUKPV
44.the suspected noncompliance 涉嫌存在违法行为 :: GW
45.materialiy 重要性 bz,"TG[
46.exceed the materiality level 超过重要性水平 ZOppec1D
47.approach the materiality level 接近重要性水平 S@
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48.an acceptably low level 可接受水平 ?!c7Zx,(
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 P3a]*> .,
50.misstatements or omissions 错报或漏报 cF iTanu
51.aggregate 总计 !6#.%"{-
52.subsequent events 期后事项 X
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53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 VsL*&Fk
55.audit risk 审计风险 "}[ ]R
56.detection risk 检查风险 /L]@k`.q@
57.inappropriate audit opinion 不适当的审计意见 ulEtZ#O{_
58.material misstatement 重大的错报 l Ny<E!0
59.tolerable misstatement 可容忍错报 z>=;Xe8P8n
60.the acceptable level of detection risk 可接受的检查风险