1.audit 审计 SJD@&m%?[
2.attestation 鉴证 _zlqtO
3.credibility 可信赖程度 HeBcT^a
4.audit of financial statements 财务报表审计 Qt_dEl
5.agreed-upon procedures 执行商定程序 .MO\uh0N
6.high levels of assurance 高水平保证 %ZHP2j
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7.compilation 编制 UOQEk22
8.reliability 可靠性 ;iDPn2?6?x
9.relevance 相关性 zJe#m|Z
10.professional skepticism 职业谨慎
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11.objectivity 客观性 [MuEoWrq(}
12. professional competence 专业胜任能力 OL4z%mDZi
13.Senior/CPA-in-charge 项目经理 LU!dN "[k
14.audit engagement letter 业务约定书 DNGvpKY@
15.recurring audit 连续审计 {vAE:W.s
16.the client 委托人 + QQS={
17.change CPA 更换注册会计师 ^C2\`jLMY
18.the existing CPA 现任注册会计师 [+O"<Ua
19.the successor CPA 后任注册会计师 ~?B;!Csk
20.the preceding CPA前任注册会计师 l7&$}x-
21.issue the audit report 出具审计报告 '_|h6<.k[
22.expert 专家 L^Jk=8
23.the board of directors 董事会 >0Q|nCx
24.knowledge of the entity‘ s business 了解被审计单位情况 ^CwR!I.D}4
25.assess material misstatement risks评估重大错报风险 %Uz(Vd#K
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 R|i/lEq
27.a general knowledge of —— 初步了解―――的情况 qI^
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28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 CI3XzH\IX*
30.minutes of meeting 会议纪要 J\e+}{
31.business risks 经营风险 @?h/B=56
32.appropriateness 适当性 R8.CC1Ix
33.accounting estimate 会计估计 Y@PI {;!
34.management representations 管理层声明 +V&{*f)
35.going concern assumption 持续经营假设 i<pk6rO1
36.audit plan 审计计划 A*W)bZs.
37.significant audit areas 重点审计领域 T#bu
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38.error 错误 IIy~[4dW
39.fraud舞弊 Z@hD(MS(C
40.modified or additional procedures 修改或追加审计程序 ^MBm==heL
41.misappropriation of assets 侵占资产 ~|<m,)!
42.transactions without substance 虚假交易 ,o]4?-
43.unusual pressures 异常压力 &+G"k~%
44.the suspected noncompliance 涉嫌存在违法行为 *Q1~S]g
45.materialiy 重要性 [s<^&WM/
46.exceed the materiality level 超过重要性水平 >I=2!C
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47.approach the materiality level 接近重要性水平 #-h\. #s
48.an acceptably low level 可接受水平 W_0>y9?
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 WJ*n29^N^h
50.misstatements or omissions 错报或漏报 1bGopi/
51.aggregate 总计 `5H$IP1XhA
52.subsequent events 期后事项 y-CX}B#j
53.adjust the financial statements 调整财务报表 t(="h6i
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 7'OtruJ
56.detection risk 检查风险 *b];|n{
57.inappropriate audit opinion 不适当的审计意见 NH3cq
58.material misstatement 重大的错报 7
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59.tolerable misstatement 可容忍错报 Y@ZaJ@%9@
60.the acceptable level of detection risk 可接受的检查风险