1.audit 审计 wJ1qJ!s@
2.attestation 鉴证 /#20`;~F)
3.credibility 可信赖程度 `x~k}
4.audit of financial statements 财务报表审计 %U
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5.agreed-upon procedures 执行商定程序 p]*$m=t0r
6.high levels of assurance 高水平保证 ,~X^8oY
7.compilation 编制 99G/(Z}
8.reliability 可靠性 'SYj Ehvw
9.relevance 相关性 .
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10.professional skepticism 职业谨慎 /],:sS7
11.objectivity 客观性 y7wy9+>l
12. professional competence 专业胜任能力 #p&iH9c_
13.Senior/CPA-in-charge 项目经理 s!nFc{
14.audit engagement letter 业务约定书 M
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15.recurring audit 连续审计 {3yzC
16.the client 委托人 |Q`}a %
17.change CPA 更换注册会计师 .^I,C!O#
18.the existing CPA 现任注册会计师 <5@+:7Dv
19.the successor CPA 后任注册会计师 2U2=ja9:Y
20.the preceding CPA前任注册会计师 &.an-
21.issue the audit report 出具审计报告 (NOAHV0H
22.expert 专家 r-^Ju6w{
23.the board of directors 董事会 tNjb{(eO\h
24.knowledge of the entity‘ s business 了解被审计单位情况 0@C`QW%m
25.assess material misstatement risks评估重大错报风险 J;+tQ8,AP
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 GuQ3$B3j
27.a general knowledge of —— 初步了解―――的情况 eqD%Qdx
28.a more knowledge of—— 进一步了解的情况 }EE
29.the prior year‘s working papers 以前年度工作底稿 9Vxsv*OR,
30.minutes of meeting 会议纪要 m=z-}T5y!T
31.business risks 经营风险 u Y V=
32.appropriateness 适当性 m0paGG
33.accounting estimate 会计估计 ppR~e*rv-
34.management representations 管理层声明 OQ
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35.going concern assumption 持续经营假设 vpvPRwJ
36.audit plan 审计计划 ;Y?7|G97*S
37.significant audit areas 重点审计领域 h\Op|#gIT
38.error 错误 @NlnZfMu
39.fraud舞弊 [Rs5hO
40.modified or additional procedures 修改或追加审计程序 Pw1V1v&>q
41.misappropriation of assets 侵占资产 $7jJV (B
42.transactions without substance 虚假交易 kMo;<Z
43.unusual pressures 异常压力 ^>.?kh9z
44.the suspected noncompliance 涉嫌存在违法行为 4FQU$f
45.materialiy 重要性 t&mw@bj
46.exceed the materiality level 超过重要性水平 9j49#wG0"B
47.approach the materiality level 接近重要性水平 MkC25
48.an acceptably low level 可接受水平 q!7z4Cn
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 *1ek
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50.misstatements or omissions 错报或漏报 5Jp@n .
51.aggregate 总计 ^.mQ~F
52.subsequent events 期后事项 r|fJ~0z
53.adjust the financial statements 调整财务报表 `R!0uRu
54.perform additional audit procedures 实施追加的审计程序 !a[
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55.audit risk 审计风险 AQ32rJT8c`
56.detection risk 检查风险 Nj %!N
57.inappropriate audit opinion 不适当的审计意见 nFzhj%Pt;
58.material misstatement 重大的错报 8 fVI33
59.tolerable misstatement 可容忍错报 `dMOBYV
60.the acceptable level of detection risk 可接受的检查风险