1.audit 审计 <yE
2.attestation 鉴证 S{_i1'
3.credibility 可信赖程度 CPGiKE
4.audit of financial statements 财务报表审计 I[u%kir
5.agreed-upon procedures 执行商定程序 Kv3cKNvu~
6.high levels of assurance 高水平保证 !0Hx1I<*x
7.compilation 编制 R>1
8.reliability 可靠性 I\eM8`Y$
9.relevance 相关性 L}r#KfIb
10.professional skepticism 职业谨慎 .=rS,Tpo
11.objectivity 客观性 M{:}.H<a
12. professional competence 专业胜任能力 3gN#[P
13.Senior/CPA-in-charge 项目经理 G}ZJ}5h
14.audit engagement letter 业务约定书 ^]_[dqd
15.recurring audit 连续审计 @ov*Fh
16.the client 委托人 v%8.o%G
17.change CPA 更换注册会计师 _?Q0yVH;,
18.the existing CPA 现任注册会计师 I6!~(ND7
19.the successor CPA 后任注册会计师 +zMWIG
20.the preceding CPA前任注册会计师 _Ec9g^I10
21.issue the audit report 出具审计报告 Z_^i2eJ
YT
22.expert 专家 CHxu%-g
23.the board of directors 董事会 -js:R+C528
24.knowledge of the entity‘ s business 了解被审计单位情况 K)!yOa'fH
25.assess material misstatement risks评估重大错报风险 UbDRzum
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 1yHlBeEC
27.a general knowledge of —— 初步了解―――的情况 -DWyKR= j"
28.a more knowledge of—— 进一步了解的情况 c8'a<<sj
29.the prior year‘s working papers 以前年度工作底稿 [Aqy%mbG
30.minutes of meeting 会议纪要 DbDi
n
31.business risks 经营风险 Z{<& 2*
32.appropriateness 适当性 BllS3I}V
33.accounting estimate 会计估计 X6hm,0[
34.management representations 管理层声明 Vu6$84>-,
35.going concern assumption 持续经营假设 @APv?>$)
36.audit plan 审计计划 c;X8:Z=ja
37.significant audit areas 重点审计领域 "N'|N.,
38.error 错误 O"%b@$p\L
39.fraud舞弊 Vqr#%.N
40.modified or additional procedures 修改或追加审计程序 gl k-: #
41.misappropriation of assets 侵占资产 f,S,35`qa
42.transactions without substance 虚假交易 :xqhPr]e
43.unusual pressures 异常压力 C%#%_
"N
44.the suspected noncompliance 涉嫌存在违法行为 K ?R*
)_
45.materialiy 重要性 H?\b
46.exceed the materiality level 超过重要性水平 A5U//y![{
47.approach the materiality level 接近重要性水平 M1UabqQ
48.an acceptably low level 可接受水平 Q)`3&b
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 T
>BlnA
50.misstatements or omissions 错报或漏报 O}$@|w(8;
51.aggregate 总计 E]T
>m!6
52.subsequent events 期后事项 _[J @w .l(
53.adjust the financial statements 调整财务报表 ;/hR#>ib
54.perform additional audit procedures 实施追加的审计程序 8OV;&Z,x
55.audit risk 审计风险 R<* c
56.detection risk 检查风险 !'yCB9]O
57.inappropriate audit opinion 不适当的审计意见 wlSl ~A/s
58.material misstatement 重大的错报 c*fMWtPp
59.tolerable misstatement 可容忍错报 &`]Lg?J
60.the acceptable level of detection risk 可接受的检查风险