1.audit 审计 jQ-2SA O
2.attestation 鉴证 !y$+RA7\
3.credibility 可信赖程度 :_o^oi7G
4.audit of financial statements 财务报表审计 [Y^h)k{-$
5.agreed-upon procedures 执行商定程序 .(yJ+NU
6.high levels of assurance 高水平保证 ]q&NO(:kbq
7.compilation 编制 ,z>w^_
8.reliability 可靠性 pxW*kS
9.relevance 相关性 wv Mp~
10.professional skepticism 职业谨慎 9H+Q/Q*-a
11.objectivity 客观性 isFxo,R9r
12. professional competence 专业胜任能力 bP4}a!t+n
13.Senior/CPA-in-charge 项目经理 n`T4P$pt
14.audit engagement letter 业务约定书 ? ^`fPH=
15.recurring audit 连续审计 Xu|2@?l9
16.the client 委托人 7'|aEH
17.change CPA 更换注册会计师 ff00s+
18.the existing CPA 现任注册会计师 #IU
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19.the successor CPA 后任注册会计师 |ZOdfr4uW
20.the preceding CPA前任注册会计师 6wZ)GLW[
21.issue the audit report 出具审计报告 a`LkP%
22.expert 专家 QI78/gT,d
23.the board of directors 董事会 9VSi2p*
24.knowledge of the entity‘ s business 了解被审计单位情况 Hk=HO|&<XB
25.assess material misstatement risks评估重大错报风险 'UC1!Z
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 |AS<I4+&
27.a general knowledge of —— 初步了解―――的情况 .=9d3uWJ/
28.a more knowledge of—— 进一步了解的情况 .-Dc%ap]
29.the prior year‘s working papers 以前年度工作底稿 <*oV-A
30.minutes of meeting 会议纪要 NB-%Tp*d
31.business risks 经营风险 (ki= s+W-
32.appropriateness 适当性 K@a#^lmd
33.accounting estimate 会计估计 3{|]@ L
34.management representations 管理层声明 4b6)+*[O
35.going concern assumption 持续经营假设 Ep3I*bQ
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36.audit plan 审计计划 %N0m $*
37.significant audit areas 重点审计领域 Z
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38.error 错误 Z{?T1 =n
39.fraud舞弊 8i)9ho<
40.modified or additional procedures 修改或追加审计程序 R]0`-_T
41.misappropriation of assets 侵占资产 S27s Rxfr
42.transactions without substance 虚假交易 h67{qY[J[
43.unusual pressures 异常压力 nwIj?(8x
44.the suspected noncompliance 涉嫌存在违法行为 c6SXz%'k
45.materialiy 重要性 [8K :ml
46.exceed the materiality level 超过重要性水平 '~1Zr uO
47.approach the materiality level 接近重要性水平 Q8$;##hzt
48.an acceptably low level 可接受水平 %Hhk
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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 (^E5y,H<g
50.misstatements or omissions 错报或漏报 :39arq
51.aggregate 总计 oe!4ng[
52.subsequent events 期后事项 ]bYmM@
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 D]N)
55.audit risk 审计风险 5hTScnL%
56.detection risk 检查风险 kfZ(:3W$
57.inappropriate audit opinion 不适当的审计意见 pWP1$;8
58.material misstatement 重大的错报 >7~,w1t
59.tolerable misstatement 可容忍错报 W_,7hvE?"H
60.the acceptable level of detection risk 可接受的检查风险