1.audit 审计 6VH90KAT
2.attestation 鉴证 }RA3$%3
3.credibility 可信赖程度 Bbl)3$`,
4.audit of financial statements 财务报表审计 6+Wr6'kuH
5.agreed-upon procedures 执行商定程序 Et}C`vZ+Ve
6.high levels of assurance 高水平保证 {+C %D'
7.compilation 编制 vbRrk($`
8.reliability 可靠性 SRt$4EL21
9.relevance 相关性 FVsu8z u
10.professional skepticism 职业谨慎
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11.objectivity 客观性 $Yx6#m}[M
12. professional competence 专业胜任能力 +}c|O+6g
13.Senior/CPA-in-charge 项目经理 Gut J_2f^9
14.audit engagement letter 业务约定书 /<(*/P,>
15.recurring audit 连续审计 z-KrQx2
16.the client 委托人 jiA5oX^g
17.change CPA 更换注册会计师 ;Cr_NP[8|j
18.the existing CPA 现任注册会计师 i{tTUA
19.the successor CPA 后任注册会计师 "pSH!0Ap\
20.the preceding CPA前任注册会计师 f
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21.issue the audit report 出具审计报告 Kk!6B
22.expert 专家 ="3a%\
23.the board of directors 董事会 !j!Z%]7
24.knowledge of the entity‘ s business 了解被审计单位情况 ;[{:'^n
25.assess material misstatement risks评估重大错报风险 g.[+yzuE6
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 QL)>/%yU
27.a general knowledge of —— 初步了解―――的情况 F5N>Uqr*oN
28.a more knowledge of—— 进一步了解的情况 c
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29.the prior year‘s working papers 以前年度工作底稿 .sd B3x
30.minutes of meeting 会议纪要 qDby!^ryc
31.business risks 经营风险 ,}
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32.appropriateness 适当性 B>~k).M&,
33.accounting estimate 会计估计 j~,h)C/v
34.management representations 管理层声明 GXOFk7>
35.going concern assumption 持续经营假设 P]pmt1a
36.audit plan 审计计划 ]j& FbP)3
37.significant audit areas 重点审计领域 8_xnWMOe
38.error 错误 {PN:bb
39.fraud舞弊 ? .c?Pu
40.modified or additional procedures 修改或追加审计程序 gB(9vhj$
41.misappropriation of assets 侵占资产 'RDWU7c9]
42.transactions without substance 虚假交易 La`h$=#`
43.unusual pressures 异常压力 P['X<Xt8
44.the suspected noncompliance 涉嫌存在违法行为 zc6Ho
45.materialiy 重要性 5a=nF9/
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 w) =eMdj\o
48.an acceptably low level 可接受水平 jg~_'4f#
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 HA$Y1}
50.misstatements or omissions 错报或漏报 ' 2>l
51.aggregate 总计 -1Djo:
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52.subsequent events 期后事项 $z= 0[%L
53.adjust the financial statements 调整财务报表 EKcC+g
54.perform additional audit procedures 实施追加的审计程序 ~_ *H)|
55.audit risk 审计风险 sS
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56.detection risk 检查风险 98BYtxa
57.inappropriate audit opinion 不适当的审计意见 ^[ET&"
58.material misstatement 重大的错报 ?V#Gx>\
59.tolerable misstatement 可容忍错报 iPMB$SdfO
60.the acceptable level of detection risk 可接受的检查风险