1.audit 审计 \ph.c*c
2.attestation 鉴证 t82'K@sq
3.credibility 可信赖程度 Ve3z5d:^
4.audit of financial statements 财务报表审计 kkF)Tro\
5.agreed-upon procedures 执行商定程序 ^
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6.high levels of assurance 高水平保证 ^AS\a4`/
7.compilation 编制 yZ|"qP1
8.reliability 可靠性 o)AwM"
9.relevance 相关性 ViPC Yt`of
10.professional skepticism 职业谨慎 d]pb1ECuu
11.objectivity 客观性 HU
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12. professional competence 专业胜任能力 ,vJt!}}
13.Senior/CPA-in-charge 项目经理 0N.h: 21(4
14.audit engagement letter 业务约定书 4^tSg#!V{
15.recurring audit 连续审计 a>'ez0C
16.the client 委托人 f'^uuO#x
17.change CPA 更换注册会计师 GQqGrUQ*}
18.the existing CPA 现任注册会计师 RZm%4_p4s
19.the successor CPA 后任注册会计师 ,Of^x
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20.the preceding CPA前任注册会计师 vxOqo)yO
21.issue the audit report 出具审计报告 z1PwupXt1
22.expert 专家 qd*}d)!
23.the board of directors 董事会 -n|bi cP
24.knowledge of the entity‘ s business 了解被审计单位情况 &
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25.assess material misstatement risks评估重大错报风险 pk/#RUfT+
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 9=%zd z2_S
27.a general knowledge of —— 初步了解―――的情况 G<;~nAo?f0
28.a more knowledge of—— 进一步了解的情况 ;sZG=y@
29.the prior year‘s working papers 以前年度工作底稿 1i y$ n
30.minutes of meeting 会议纪要 ;]>kp^C#
31.business risks 经营风险 oJz2-PmX
32.appropriateness 适当性 bbK};u
33.accounting estimate 会计估计
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34.management representations 管理层声明 _FY&XL=
35.going concern assumption 持续经营假设 $YL9 vJV
36.audit plan 审计计划 FzT.9Vz7
37.significant audit areas 重点审计领域 ,,'jyqD
38.error 错误 \G" S7
39.fraud舞弊 K4c:k;
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40.modified or additional procedures 修改或追加审计程序 a1U|eLmUb
41.misappropriation of assets 侵占资产 e1m?g&[
42.transactions without substance 虚假交易 Ps!MpdcL3
43.unusual pressures 异常压力 H_DCdUgC'
44.the suspected noncompliance 涉嫌存在违法行为 MtLWpi u@[
45.materialiy 重要性 gg'1q3OjM
46.exceed the materiality level 超过重要性水平 y_Y(Xx3
47.approach the materiality level 接近重要性水平 Z2% HQL2
48.an acceptably low level 可接受水平 uJ!&T
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 :
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50.misstatements or omissions 错报或漏报 Q`ua9oIJ=
51.aggregate 总计 I"07x'Ahq3
52.subsequent events 期后事项 -/yqiC-yx
53.adjust the financial statements 调整财务报表 pP. _%5
54.perform additional audit procedures 实施追加的审计程序 lvs
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55.audit risk 审计风险 xY^sC56Z
56.detection risk 检查风险 -+#%]P
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57.inappropriate audit opinion 不适当的审计意见 6>>; fy2
58.material misstatement 重大的错报 Dyov}y
59.tolerable misstatement 可容忍错报 rf.pT+g.P
60.the acceptable level of detection risk 可接受的检查风险