1.audit 审计 NR [VGZj
2.attestation 鉴证 ;K_B,@:'
3.credibility 可信赖程度 bpILiC
4.audit of financial statements 财务报表审计 7/yd@#$X
5.agreed-upon procedures 执行商定程序 hh{liS% 10
6.high levels of assurance 高水平保证 e8# 3Y+Tc
7.compilation 编制
GhT7:_r~
8.reliability 可靠性 .edZKmC6
9.relevance 相关性 )
jvkwC
10.professional skepticism 职业谨慎 -,tYfQ;:
11.objectivity 客观性 @88 efF
12. professional competence 专业胜任能力 /l`XJs
13.Senior/CPA-in-charge 项目经理 lyPXlt
14.audit engagement letter 业务约定书 7l p VK]
15.recurring audit 连续审计 c%dy$mkqgK
16.the client 委托人 !<)_ F
17.change CPA 更换注册会计师 r/v&tU
18.the existing CPA 现任注册会计师 ^/uGcz|.
19.the successor CPA 后任注册会计师 I6fpXPP).
20.the preceding CPA前任注册会计师 IO'Q}bU4vs
21.issue the audit report 出具审计报告 mc=*wr$
22.expert 专家 _7<U[63
23.the board of directors 董事会 *LVM}| f
24.knowledge of the entity‘ s business 了解被审计单位情况 qw/{o:ce]
25.assess material misstatement risks评估重大错报风险 L_r &'B
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 f#t
^<`7
27.a general knowledge of —— 初步了解―――的情况 m0,9yY::wj
28.a more knowledge of—— 进一步了解的情况 Dfo9jYPf
29.the prior year‘s working papers 以前年度工作底稿 Hn~1x'$
30.minutes of meeting 会议纪要 SMFW]I2T/
31.business risks 经营风险 gK( 4<PO'
32.appropriateness 适当性 dNobvK
33.accounting estimate 会计估计 7y\g~?5N
34.management representations 管理层声明 x(`$D
35.going concern assumption 持续经营假设 o~K 2K5I
36.audit plan 审计计划 C] w< &o
37.significant audit areas 重点审计领域 /z5lxS@#
38.error 错误 abnd U,s
39.fraud舞弊 >N
J$ac
40.modified or additional procedures 修改或追加审计程序 <&2,G5XA
41.misappropriation of assets 侵占资产 o0L#39`'g
42.transactions without substance 虚假交易 4:'] 'E
43.unusual pressures 异常压力 av?BpN"l
44.the suspected noncompliance 涉嫌存在违法行为 qrc/Q;$
45.materialiy 重要性 Z]f2&
46.exceed the materiality level 超过重要性水平 8957$g
47.approach the materiality level 接近重要性水平 pxx(BE
48.an acceptably low level 可接受水平 N
3c*S"1
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 q#`^EqtUF
50.misstatements or omissions 错报或漏报 m #QI*R
XP
51.aggregate 总计 +a-@
!J~:
52.subsequent events 期后事项 gxM8IQ
53.adjust the financial statements 调整财务报表 ([*t.
54.perform additional audit procedures 实施追加的审计程序 y7OG[L/
55.audit risk 审计风险 (do=o&9pm
56.detection risk 检查风险 N -]PK%*
57.inappropriate audit opinion 不适当的审计意见 =fG8YZ(
58.material misstatement 重大的错报 oDUMoX%4s
59.tolerable misstatement 可容忍错报 E+zn\v
60.the acceptable level of detection risk 可接受的检查风险