1.audit 审计 +h9CcBd
2.attestation 鉴证 x?j&Jn_@w
3.credibility 可信赖程度 3PJ
4.audit of financial statements 财务报表审计 {+r?g J
5.agreed-upon procedures 执行商定程序 ^SjGNg^ 7D
6.high levels of assurance 高水平保证 c}{e,t
7.compilation 编制 goHr#@
8.reliability 可靠性
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9.relevance 相关性 %3C,jg
10.professional skepticism 职业谨慎 ]XP[tLYY
11.objectivity 客观性 mS);bs
12. professional competence 专业胜任能力 F]ALZxwkz
13.Senior/CPA-in-charge 项目经理 YobIb
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14.audit engagement letter 业务约定书 }$UuYO/i
15.recurring audit 连续审计 B\("08
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16.the client 委托人 TY8 8PXW
17.change CPA 更换注册会计师 hrXN38-
18.the existing CPA 现任注册会计师 I|`K;a
19.the successor CPA 后任注册会计师 i"-#1vy=
20.the preceding CPA前任注册会计师 fIBLJ53
21.issue the audit report 出具审计报告 x[>A'.m@)
22.expert 专家 10 p+e_@
23.the board of directors 董事会 A+
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24.knowledge of the entity‘ s business 了解被审计单位情况 klx4Mvq+/@
25.assess material misstatement risks评估重大错报风险 Ne#nSx5,
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 F\]rxl4(L
27.a general knowledge of —— 初步了解―――的情况 jn+0g:l
28.a more knowledge of—— 进一步了解的情况 v
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29.the prior year‘s working papers 以前年度工作底稿 t^7R6y
30.minutes of meeting 会议纪要 D
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31.business risks 经营风险 ZRX>SyM
32.appropriateness 适当性 /`'50Cj
33.accounting estimate 会计估计 d?S<h`{x
34.management representations 管理层声明 ~pF'Qw"z|
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 rVN|OLh
37.significant audit areas 重点审计领域 ,)Q mQ^/
38.error 错误 D'2O#Rj4q
39.fraud舞弊 jf%Ydr}`
40.modified or additional procedures 修改或追加审计程序 ae^xuM?7
41.misappropriation of assets 侵占资产 Tok"-$`N
42.transactions without substance 虚假交易 n;q7?KW8
43.unusual pressures 异常压力 f9&D1Gh+w
44.the suspected noncompliance 涉嫌存在违法行为 Q \{\uJ x
45.materialiy 重要性 :]//{HF
46.exceed the materiality level 超过重要性水平 >*_?^F_
47.approach the materiality level 接近重要性水平 L?Lp``%bI7
48.an acceptably low level 可接受水平 Nh+$'6yT%
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 2.NzB7c*CM
50.misstatements or omissions 错报或漏报 \J13rL{<
51.aggregate 总计 Y] n^(V
52.subsequent events 期后事项 i/$lOde
53.adjust the financial statements 调整财务报表 @TH \hr]
54.perform additional audit procedures 实施追加的审计程序 #h&?wE>
55.audit risk 审计风险 SOUA,4
56.detection risk 检查风险 (Q'XjN\#
57.inappropriate audit opinion 不适当的审计意见 R4v=i)A~Z
58.material misstatement 重大的错报 5q)Ee
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59.tolerable misstatement 可容忍错报 b#]in0MT?@
60.the acceptable level of detection risk 可接受的检查风险