1.audit 审计 `nEqw/I
2.attestation 鉴证 7
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3.credibility 可信赖程度 %{:pBt:Z
4.audit of financial statements 财务报表审计 gp
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5.agreed-upon procedures 执行商定程序 QkHG`yW
6.high levels of assurance 高水平保证 Y+vIU*O
7.compilation 编制 gae=+@z
8.reliability 可靠性 h4hp5M
9.relevance 相关性 BBV>QL
10.professional skepticism 职业谨慎 p8YOow7)
11.objectivity 客观性 #<sK3 PT
12. professional competence 专业胜任能力 V\r{6-%XiW
13.Senior/CPA-in-charge 项目经理 ,C0y3pL
14.audit engagement letter 业务约定书 l. l)w
15.recurring audit 连续审计 NYG!\u\Rm
16.the client 委托人 5P\A++22Y
17.change CPA 更换注册会计师 h>cj
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18.the existing CPA 现任注册会计师 a&)!zhVP
19.the successor CPA 后任注册会计师 }opMf6`w
20.the preceding CPA前任注册会计师 ?P>4H0@I+
21.issue the audit report 出具审计报告 tf8xc
22.expert 专家 5_L,7\5#
23.the board of directors 董事会 K4]ZVMm/*
24.knowledge of the entity‘ s business 了解被审计单位情况 Ya!e83-r
25.assess material misstatement risks评估重大错报风险 VQG$$McJ
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 $ #GuV'
27.a general knowledge of —— 初步了解―――的情况 vRf$#fBEQ
28.a more knowledge of—— 进一步了解的情况 ME]89 T&
29.the prior year‘s working papers 以前年度工作底稿 DS7L}]
30.minutes of meeting 会议纪要 1Mn
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31.business risks 经营风险 Y TY(Et1i
32.appropriateness 适当性 \QF0(*!!
33.accounting estimate 会计估计 W$;qhB
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 hmG8
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36.audit plan 审计计划 X%(NI(+x,
37.significant audit areas 重点审计领域 {.KD#W
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38.error 错误 34k>O
39.fraud舞弊 J65:MaS
40.modified or additional procedures 修改或追加审计程序 QUvSeNS
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41.misappropriation of assets 侵占资产 :?FHqfN?_
42.transactions without substance 虚假交易 +c
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43.unusual pressures 异常压力 WwtVuc|
44.the suspected noncompliance 涉嫌存在违法行为 ;PU'"MeB "
45.materialiy 重要性 1-PlRQs.1
46.exceed the materiality level 超过重要性水平 JhTr{8{
47.approach the materiality level 接近重要性水平 Fo;:GX,b
48.an acceptably low level 可接受水平 Ty~z%=H
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 :i0;jWcb
50.misstatements or omissions 错报或漏报 EEK!'[<,sE
51.aggregate 总计 ^q&|7Ou-
52.subsequent events 期后事项 -U
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53.adjust the financial statements 调整财务报表 L$s ENOm
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 Vky]In
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56.detection risk 检查风险 2]5Li/
57.inappropriate audit opinion 不适当的审计意见 6J}Yr5oD
58.material misstatement 重大的错报 %xQ'i4`
59.tolerable misstatement 可容忍错报 Sf.OBU1rs
60.the acceptable level of detection risk 可接受的检查风险