1.audit 审计 ?U[nYp}"v
2.attestation 鉴证 -r0\
3.credibility 可信赖程度 y/*Tvb #TJ
4.audit of financial statements 财务报表审计 HQj4h]O#
5.agreed-upon procedures 执行商定程序 >N"PLSY1
6.high levels of assurance 高水平保证 (zODV4,5k`
7.compilation 编制 bH]!~[
8.reliability 可靠性 \B+SzW
9.relevance 相关性 l]=$<
10.professional skepticism 职业谨慎 s|`)'
11.objectivity 客观性 otVdx&%]
12. professional competence 专业胜任能力 5Kxk9{\8
13.Senior/CPA-in-charge 项目经理 siZ_JJW
14.audit engagement letter 业务约定书 :rc[j@|pH
15.recurring audit 连续审计 q
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16.the client 委托人 ^u&Khc~
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17.change CPA 更换注册会计师 ~4gKA
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18.the existing CPA 现任注册会计师 mK&9p{4#U
19.the successor CPA 后任注册会计师 jJ
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20.the preceding CPA前任注册会计师 xJ5!`#=
21.issue the audit report 出具审计报告 ^moIMFl
22.expert 专家 'UCx^-
23.the board of directors 董事会 UC$+&&rO
24.knowledge of the entity‘ s business 了解被审计单位情况 ITPpT
25.assess material misstatement risks评估重大错报风险 <T[ui
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 |VF"Cjw?
27.a general knowledge of —— 初步了解―――的情况 J~`%Nj
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28.a more knowledge of—— 进一步了解的情况 -%$
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29.the prior year‘s working papers 以前年度工作底稿 \>
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30.minutes of meeting 会议纪要 [<$d@}O
31.business risks 经营风险 `;GGuJb \
32.appropriateness 适当性 UHHKI)(
33.accounting estimate 会计估计 Y}z?I%zL
34.management representations 管理层声明 _
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35.going concern assumption 持续经营假设 7OHw/-j\
36.audit plan 审计计划 @y&,e,3!
37.significant audit areas 重点审计领域 bncFrzp#o
38.error 错误 }f*S 9V
39.fraud舞弊 p[:%Ck"$7
40.modified or additional procedures 修改或追加审计程序 m(]
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41.misappropriation of assets 侵占资产 > PA,72e
42.transactions without substance 虚假交易 ixpG[8s
43.unusual pressures 异常压力 ]`9K|v
44.the suspected noncompliance 涉嫌存在违法行为 ay[*b_f
45.materialiy 重要性 &cE,9o%FZ
46.exceed the materiality level 超过重要性水平 {Oszq(A
47.approach the materiality level 接近重要性水平 rJj~cPwL"
48.an acceptably low level 可接受水平 3o^
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 &$im^0`r_
50.misstatements or omissions 错报或漏报 k] YGD
51.aggregate 总计 3&:fS|L~c
52.subsequent events 期后事项 EOC"a}Cq-
53.adjust the financial statements 调整财务报表 6[7k}9`alz
54.perform additional audit procedures 实施追加的审计程序 `vBa.)u
55.audit risk 审计风险 F
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56.detection risk 检查风险 7?#32B
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57.inappropriate audit opinion 不适当的审计意见 I/|n
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58.material misstatement 重大的错报 4
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59.tolerable misstatement 可容忍错报 essW,2,rjC
60.the acceptable level of detection risk 可接受的检查风险