1.audit 审计 {mJ'
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2.attestation 鉴证 tB4mhX|\
3.credibility 可信赖程度 %V>%AP
4.audit of financial statements 财务报表审计 Tgz=I4g
5.agreed-upon procedures 执行商定程序 g=t`3X#d
6.high levels of assurance 高水平保证 INA3^p'w
7.compilation 编制 zGtJ@HbB
8.reliability 可靠性 i.t%a{gL
9.relevance 相关性 OIPY,cj~
10.professional skepticism 职业谨慎 t5+p]7
11.objectivity 客观性 8* A%k1+
12. professional competence 专业胜任能力 >/A]C$?3
13.Senior/CPA-in-charge 项目经理 `6~0W5
14.audit engagement letter 业务约定书 ii?T:T@
15.recurring audit 连续审计 p^8a<e?f~f
16.the client 委托人 aZb\uMePK
17.change CPA 更换注册会计师 zP,r,ok7
18.the existing CPA 现任注册会计师 +4:eb)e
19.the successor CPA 后任注册会计师 {32
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20.the preceding CPA前任注册会计师 u+j\PWOtm
21.issue the audit report 出具审计报告 Rge>20uTl$
22.expert 专家 n<C]
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23.the board of directors 董事会 (\F9_y,6*\
24.knowledge of the entity‘ s business 了解被审计单位情况 #Nh'1@@
25.assess material misstatement risks评估重大错报风险 a^%)6E.[,
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 w1tM !4r
27.a general knowledge of —— 初步了解―――的情况 /0/ouA>+
28.a more knowledge of—— 进一步了解的情况 b
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29.the prior year‘s working papers 以前年度工作底稿 h[>pC"s?K
30.minutes of meeting 会议纪要 b&P)J|Fe
31.business risks 经营风险 T_D3WHp
32.appropriateness 适当性 %>&ex0j]
33.accounting estimate 会计估计 0#WN2f, <:
34.management representations 管理层声明 'W(u.
35.going concern assumption 持续经营假设 GNJ/|9
36.audit plan 审计计划 "OenYiz
37.significant audit areas 重点审计领域
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38.error 错误 V*@aE
39.fraud舞弊 RB %
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40.modified or additional procedures 修改或追加审计程序 WK6,K92
41.misappropriation of assets 侵占资产 WAxNQfEe
42.transactions without substance 虚假交易 gkd4)\9
43.unusual pressures 异常压力 ~3
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44.the suspected noncompliance 涉嫌存在违法行为 d3c.lD)L9
45.materialiy 重要性 m#UQ,EM
46.exceed the materiality level 超过重要性水平 a]r+np]vTy
47.approach the materiality level 接近重要性水平 66&uK|
48.an acceptably low level 可接受水平 }? _KZ)
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 Br!;Ac&N
50.misstatements or omissions 错报或漏报 vqN/ crJ@
51.aggregate 总计 )J[m>tyY5
52.subsequent events 期后事项 j1;[6XG
53.adjust the financial statements 调整财务报表 x[58C +
54.perform additional audit procedures 实施追加的审计程序 jkL=JAcf~
55.audit risk 审计风险 84WDR?
56.detection risk 检查风险 44u)F@)
57.inappropriate audit opinion 不适当的审计意见 +KbkdYZ
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 Nud =K'P=
60.the acceptable level of detection risk 可接受的检查风险