1.audit 审计 Xoik%T-
2.attestation 鉴证 9M!_D?+P?
3.credibility 可信赖程度 43)9iDmJ8<
4.audit of financial statements 财务报表审计 ,
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5.agreed-upon procedures 执行商定程序 L;f=\q"g
6.high levels of assurance 高水平保证 b1&{%.3[
7.compilation 编制 i;tA<-$-
8.reliability 可靠性 n$Pv2qw
9.relevance 相关性 Zk/NO^1b
10.professional skepticism 职业谨慎 ,Utw!]
11.objectivity 客观性 JZv]tJWq
12. professional competence 专业胜任能力 a-}%R
13.Senior/CPA-in-charge 项目经理 <.' cCY
14.audit engagement letter 业务约定书 3@&H)fdp6a
15.recurring audit 连续审计 Mb9q<4
16.the client 委托人 cp2fDn
17.change CPA 更换注册会计师 zk/!#5JtK
18.the existing CPA 现任注册会计师 y$&a(S]
19.the successor CPA 后任注册会计师 (Q4_3<G+
20.the preceding CPA前任注册会计师 ?ykZY0{B
21.issue the audit report 出具审计报告 feopO
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22.expert 专家 'w!gQ#De
23.the board of directors 董事会 jQr~@15J#
24.knowledge of the entity‘ s business 了解被审计单位情况 1Efl|lV
25.assess material misstatement risks评估重大错报风险 'wZy: c
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 *c%@f<R~
27.a general knowledge of —— 初步了解―――的情况 n=SZ8Rj7
28.a more knowledge of—— 进一步了解的情况 eHJ7L8#
29.the prior year‘s working papers 以前年度工作底稿 XH2SEeh
30.minutes of meeting 会议纪要 N1Z8I:
31.business risks 经营风险 395o[YZx*
32.appropriateness 适当性 x2B"%3th0
33.accounting estimate 会计估计 7E5Dz7
34.management representations 管理层声明 6f>l~$
35.going concern assumption 持续经营假设 hHg
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36.audit plan 审计计划 rzmk-V
37.significant audit areas 重点审计领域 0>;#vEF*1
38.error 错误 ^kD?0Fm
39.fraud舞弊 1h#k&r#*3
40.modified or additional procedures 修改或追加审计程序 B5cyX*! ?
41.misappropriation of assets 侵占资产 b c4x"]!
42.transactions without substance 虚假交易 u7C{>
43.unusual pressures 异常压力 z\h+6FCD
44.the suspected noncompliance 涉嫌存在违法行为 ?|8Tgs@+
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 ]~.J@ 1?
47.approach the materiality level 接近重要性水平 +{%4&T<nHw
48.an acceptably low level 可接受水平 7qUtsDK
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 \O8f~zA{G
50.misstatements or omissions 错报或漏报 OT&E)eR
51.aggregate 总计 G}-.xj]
52.subsequent events 期后事项 ,SM- Z`'
53.adjust the financial statements 调整财务报表 )ra66E
54.perform additional audit procedures 实施追加的审计程序 (rG1_lUDu
55.audit risk 审计风险 LA?\~rh!
56.detection risk 检查风险 *D{/p/|[
57.inappropriate audit opinion 不适当的审计意见 Riw7<
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58.material misstatement 重大的错报 ^0|NmMJ]
59.tolerable misstatement 可容忍错报 `I>K?
60.the acceptable level of detection risk 可接受的检查风险