1.audit 审计 5_(\Cd<#
2.attestation 鉴证 #QwkRzVoy
3.credibility 可信赖程度 e\6H.9=
4.audit of financial statements 财务报表审计 bB$f=W!m%
5.agreed-upon procedures 执行商定程序 j!4{+&Laq
6.high levels of assurance 高水平保证 c,@Vz
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7.compilation 编制 S70#_{
8.reliability 可靠性 7eCjp
9.relevance 相关性 x17:~[c']
10.professional skepticism 职业谨慎 Y:DopKRD
11.objectivity 客观性 W]po RTJ:
12. professional competence 专业胜任能力 m}l);P^
13.Senior/CPA-in-charge 项目经理 %Xh}{ o$G
14.audit engagement letter 业务约定书 v6 5C
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15.recurring audit 连续审计 %RD\Sb4YV
16.the client 委托人 ,[;O'g?,g
17.change CPA 更换注册会计师 Y#os6|MV#
18.the existing CPA 现任注册会计师 'x%gJi#
19.the successor CPA 后任注册会计师 YYT;a$GTo
20.the preceding CPA前任注册会计师 E
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21.issue the audit report 出具审计报告 S/E&&{`ls
22.expert 专家 .?u<|4jE6
23.the board of directors 董事会 p4P=T@:
24.knowledge of the entity‘ s business 了解被审计单位情况 5M>h[Q"R
25.assess material misstatement risks评估重大错报风险 DXf
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 wa@Rlzij>
27.a general knowledge of —— 初步了解―――的情况 &@6xu{o
28.a more knowledge of—— 进一步了解的情况 Z1,rN#p9
29.the prior year‘s working papers 以前年度工作底稿 FxlH;'+Q
30.minutes of meeting 会议纪要 *J4!+GD
31.business risks 经营风险 %m
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32.appropriateness 适当性 @ZIS
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33.accounting estimate 会计估计 sRt7.fe
34.management representations 管理层声明 @V
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35.going concern assumption 持续经营假设 <,:{Q75
36.audit plan 审计计划 MnD}i&k[
37.significant audit areas 重点审计领域 c+ZOC8R
38.error 错误 q|ce7HnK
39.fraud舞弊 y7+@
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40.modified or additional procedures 修改或追加审计程序 J|I*n
41.misappropriation of assets 侵占资产 i"V.$|,
42.transactions without substance 虚假交易 S})f`X9_}
43.unusual pressures 异常压力 k@7#8(3
44.the suspected noncompliance 涉嫌存在违法行为 `dm*vd
45.materialiy 重要性 XHA|v
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46.exceed the materiality level 超过重要性水平 ;y(;7n_ a
47.approach the materiality level 接近重要性水平 byI"
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48.an acceptably low level 可接受水平 syr0|K[
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 sV#%U%un
50.misstatements or omissions 错报或漏报 7I
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51.aggregate 总计 2{j$1EdI@-
52.subsequent events 期后事项 WD%(RC"Q
53.adjust the financial statements 调整财务报表 P6_Hz!vE
54.perform additional audit procedures 实施追加的审计程序 R([zlw~B5
55.audit risk 审计风险 bkdXBCBx?
56.detection risk 检查风险 bhD-;Y!6;
57.inappropriate audit opinion 不适当的审计意见 b"$?(Y
58.material misstatement 重大的错报 f:M^q ;
59.tolerable misstatement 可容忍错报 mP*$wE9b,:
60.the acceptable level of detection risk 可接受的检查风险