1.audit 审计 A gg<tM{yB
2.attestation 鉴证 (*nT(Adk
3.credibility 可信赖程度 wh\}d4gN
4.audit of financial statements 财务报表审计 @6F#rz
5.agreed-upon procedures 执行商定程序 >:S?Mnv6
6.high levels of assurance 高水平保证 _jI,)sr4ic
7.compilation 编制 { MSkHf=
8.reliability 可靠性 B^Nf #XN(
9.relevance 相关性 ~u
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10.professional skepticism 职业谨慎 YpZ+n*&+
11.objectivity 客观性 DV+xg3\(>1
12. professional competence 专业胜任能力 o"Euwh!!
13.Senior/CPA-in-charge 项目经理 #ASz;$P
14.audit engagement letter 业务约定书 o]` *M|
15.recurring audit 连续审计 ,o{9$H5{
16.the client 委托人 S)k*?dQ##R
17.change CPA 更换注册会计师 Y. 5_6'Eo?
18.the existing CPA 现任注册会计师 7he,?T)vD
19.the successor CPA 后任注册会计师 z(e xA
20.the preceding CPA前任注册会计师 /-ch`u md
21.issue the audit report 出具审计报告 ?(y*nD[a
22.expert 专家 3n1;G8Nf
23.the board of directors 董事会 6C^
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24.knowledge of the entity‘ s business 了解被审计单位情况 ,p@y]
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25.assess material misstatement risks评估重大错报风险 1k5Who@
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 =wHVsdNCN
27.a general knowledge of —— 初步了解―――的情况 5C*Pd
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28.a more knowledge of—— 进一步了解的情况 [vK^Um
29.the prior year‘s working papers 以前年度工作底稿 *{@Nq=fE
30.minutes of meeting 会议纪要 )uIe&B
31.business risks 经营风险 V>%rv'G8
32.appropriateness 适当性 %~JJ. &
33.accounting estimate 会计估计 +L|?~p`V
34.management representations 管理层声明 Eh;'S"{/?j
35.going concern assumption 持续经营假设 e7r-R3_
36.audit plan 审计计划 g
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37.significant audit areas 重点审计领域 _476pZ_
38.error 错误 r
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39.fraud舞弊 3cyHfp
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40.modified or additional procedures 修改或追加审计程序 ?|C2*?hZ+
41.misappropriation of assets 侵占资产 k>Vci{v
42.transactions without substance 虚假交易 u+e{Mim
43.unusual pressures 异常压力 S8w _ii3zd
44.the suspected noncompliance 涉嫌存在违法行为 }wjw:M
45.materialiy 重要性 };bEU wGWf
46.exceed the materiality level 超过重要性水平 C12
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47.approach the materiality level 接近重要性水平 TnOggpQ6X
48.an acceptably low level 可接受水平 E`0
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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 p*
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50.misstatements or omissions 错报或漏报 Nk
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51.aggregate 总计 c|B('3h
52.subsequent events 期后事项 <X^@*79m
53.adjust the financial statements 调整财务报表 4qbBc1,7y
54.perform additional audit procedures 实施追加的审计程序 :&rt)/I
55.audit risk 审计风险 qI9z;_,gNz
56.detection risk 检查风险 IH&|Tcf\
57.inappropriate audit opinion 不适当的审计意见 =/+-<px
58.material misstatement 重大的错报 Z1f8
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59.tolerable misstatement 可容忍错报 K.nHii
60.the acceptable level of detection risk 可接受的检查风险