1.audit 审计 SB^xq
2.attestation 鉴证 BBj>ML\X
3.credibility 可信赖程度 F?4&qbdD
4.audit of financial statements 财务报表审计 f}Uf*Bp
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 !eD
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7.compilation 编制 Gi,4PD-ro
8.reliability 可靠性 Q&&oP:4~X*
9.relevance 相关性 dz)(~@tgz
10.professional skepticism 职业谨慎 [f`7+RHrd
11.objectivity 客观性 W>E|Iv[o
12. professional competence 专业胜任能力 !4T7@V`G
13.Senior/CPA-in-charge 项目经理 6FEIQ#`{
14.audit engagement letter 业务约定书 y2>AbrJ
15.recurring audit 连续审计 R(GL{Dh}L
16.the client 委托人 9@ :QBe3]
17.change CPA 更换注册会计师 dU|&- .rG
18.the existing CPA 现任注册会计师 )8V=!73
19.the successor CPA 后任注册会计师 1-8G2e
20.the preceding CPA前任注册会计师 OTWp,$YA=
21.issue the audit report 出具审计报告 h:<?)g~U
22.expert 专家 .\"8H1I\T
23.the board of directors 董事会 Jmun^Q/h
24.knowledge of the entity‘ s business 了解被审计单位情况 lT;uL~j
25.assess material misstatement risks评估重大错报风险 GNoUn7Y
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 t:tIzFNv
27.a general knowledge of —— 初步了解―――的情况 B5!|L)7>{p
28.a more knowledge of—— 进一步了解的情况 "?s
29.the prior year‘s working papers 以前年度工作底稿 ?GeMD
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30.minutes of meeting 会议纪要 '~AR|8q?
31.business risks 经营风险 /(DnMHn\
32.appropriateness 适当性 A0H6}53, $
33.accounting estimate 会计估计 Ev0=m;@_
34.management representations 管理层声明 SF[}suL
35.going concern assumption 持续经营假设 %G'P!xQhy
36.audit plan 审计计划 9QEK|x`8
37.significant audit areas 重点审计领域 Pr#uV3\
38.error 错误 MD[;Ha
39.fraud舞弊 '_FxxLAO
40.modified or additional procedures 修改或追加审计程序 l6pvQ|
41.misappropriation of assets 侵占资产 nc.:Wm6Mj
42.transactions without substance 虚假交易 oGz5ZDa#
43.unusual pressures 异常压力 D[3QQT7c
44.the suspected noncompliance 涉嫌存在违法行为 +*x9$LSD
45.materialiy 重要性 I"HA(
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46.exceed the materiality level 超过重要性水平 !qug^F
47.approach the materiality level 接近重要性水平 M^.>UZKyl
48.an acceptably low level 可接受水平 ,7SqRY,+
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 x+,:k=JMT
50.misstatements or omissions 错报或漏报 qzii[Mf
51.aggregate 总计 y`8jz,&.
52.subsequent events 期后事项 KDLrt
53.adjust the financial statements 调整财务报表 &L r~x#Wx
54.perform additional audit procedures 实施追加的审计程序 4
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55.audit risk 审计风险 b-YmS=*
56.detection risk 检查风险 "$A5:1;
57.inappropriate audit opinion 不适当的审计意见 Z~ u3{
58.material misstatement 重大的错报 @81N{tg-
59.tolerable misstatement 可容忍错报 kp^q}iS
60.the acceptable level of detection risk 可接受的检查风险