1.audit 审计 bRAf!<3
2.attestation 鉴证 Iyvl6
3.credibility 可信赖程度 :Ee5:S
4.audit of financial statements 财务报表审计 #D!3a%u0
5.agreed-upon procedures 执行商定程序 k4nA+k<WI`
6.high levels of assurance 高水平保证 or]s
7.compilation 编制 FkT% -I
8.reliability 可靠性 e 3>k"
9.relevance 相关性 5(OF~mX#
10.professional skepticism 职业谨慎 ';7|H|,F
11.objectivity 客观性 xE.=\UzJ
12. professional competence 专业胜任能力 h-h}NCP
13.Senior/CPA-in-charge 项目经理 1vxh3KS.
14.audit engagement letter 业务约定书 !P
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15.recurring audit 连续审计 x]U (EX`t$
16.the client 委托人 N,_ej@L8
17.change CPA 更换注册会计师 Wkv**X}
18.the existing CPA 现任注册会计师 'C*NyHc
19.the successor CPA 后任注册会计师 ByZ.
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20.the preceding CPA前任注册会计师 4B}w;d@R
21.issue the audit report 出具审计报告 Bj7\{x,?
22.expert 专家 ]QU52R@M
23.the board of directors 董事会 G8?<(.pi@
24.knowledge of the entity‘ s business 了解被审计单位情况 Q
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25.assess material misstatement risks评估重大错报风险 O"9f^y*
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 7+u%]D!
27.a general knowledge of —— 初步了解―――的情况 {1YT a:evl
28.a more knowledge of—— 进一步了解的情况 D 2Go,1
29.the prior year‘s working papers 以前年度工作底稿 UwQ3q
30.minutes of meeting 会议纪要 4%j&]PASa1
31.business risks 经营风险 :<IW'
32.appropriateness 适当性 $Y0bjS2J
33.accounting estimate 会计估计 w }2|Do$5
34.management representations 管理层声明 5tl}rmI`
35.going concern assumption 持续经营假设 @]#+`pZ4A
36.audit plan 审计计划 (^Do#3
37.significant audit areas 重点审计领域 =-pss 47
38.error 错误 |/lIasI
39.fraud舞弊 @+X}O/74
40.modified or additional procedures 修改或追加审计程序 )x|BY>
41.misappropriation of assets 侵占资产 U w`LWG3T
42.transactions without substance 虚假交易 "x$S%:p
43.unusual pressures 异常压力 L}a3!33)C
44.the suspected noncompliance 涉嫌存在违法行为 <CmsnX
45.materialiy 重要性 8h20*@wSN
46.exceed the materiality level 超过重要性水平 O x$|ZEh
47.approach the materiality level 接近重要性水平 X7c*T /
48.an acceptably low level 可接受水平 c)6Y.[).
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 = xX^
50.misstatements or omissions 错报或漏报 Ft.BfgJ$
51.aggregate 总计 X)f"`$
52.subsequent events 期后事项 '7*=m^pc
53.adjust the financial statements 调整财务报表 BtHvfoT
54.perform additional audit procedures 实施追加的审计程序 ^]R0d3?>\
55.audit risk 审计风险 47K5[R
56.detection risk 检查风险 Z%OS W
57.inappropriate audit opinion 不适当的审计意见 H@j ^,
58.material misstatement 重大的错报 N[+dX_h
59.tolerable misstatement 可容忍错报 Z|?XQ-R5
60.the acceptable level of detection risk 可接受的检查风险