1.audit 审计 ?G?gy2
2.attestation 鉴证 N*DhjEU)[
3.credibility 可信赖程度 '9J|=z9.
4.audit of financial statements 财务报表审计 P
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5.agreed-upon procedures 执行商定程序 r-w2\ 2
6.high levels of assurance 高水平保证 fn9#>~vrD
7.compilation 编制 TD04/ ISHT
8.reliability 可靠性 I"xWw/Ec
9.relevance 相关性 Y(GN4@`S
10.professional skepticism 职业谨慎 :k46S<RE
11.objectivity 客观性 AH.9A_dG
12. professional competence 专业胜任能力 LEh)g[
13.Senior/CPA-in-charge 项目经理 #Nte^E4
14.audit engagement letter 业务约定书 nj\_lL+
15.recurring audit 连续审计 J?P]EQU
16.the client 委托人 jiIST^Zq#t
17.change CPA 更换注册会计师 7SI)1_%G
18.the existing CPA 现任注册会计师 +zWrLf_Rc
19.the successor CPA 后任注册会计师 Su8'$CFz$.
20.the preceding CPA前任注册会计师 -O&"|
21.issue the audit report 出具审计报告 ~hURs;Sb
22.expert 专家 U q X1E
23.the board of directors 董事会 SZVV40w
24.knowledge of the entity‘ s business 了解被审计单位情况 dDKqq(9(`
25.assess material misstatement risks评估重大错报风险 Rq7p29w
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 Fc0jQ@4=
27.a general knowledge of —— 初步了解―――的情况 !Y;<:zx5
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 jeDlH6X'
30.minutes of meeting 会议纪要 !=[uT+v
31.business risks 经营风险 ]5|z3<K^
32.appropriateness 适当性 Jm![W8L
33.accounting estimate 会计估计 \_oy$>;
34.management representations 管理层声明 L2Ux9_S
35.going concern assumption 持续经营假设 Xyv8LB
36.audit plan 审计计划 eX<K5K.B
37.significant audit areas 重点审计领域 w)S; J,Hv
38.error 错误 I$N7pobh
39.fraud舞弊 Um
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40.modified or additional procedures 修改或追加审计程序 ItK
41.misappropriation of assets 侵占资产 ,0T)Oc|HL/
42.transactions without substance 虚假交易 g'G8 3F
43.unusual pressures 异常压力 R!{7OkC
44.the suspected noncompliance 涉嫌存在违法行为 Riql,g/
45.materialiy 重要性 @;9(
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46.exceed the materiality level 超过重要性水平 "d?f:x3v^
47.approach the materiality level 接近重要性水平 v#=ayWgk
48.an acceptably low level 可接受水平 4]UT+'RubX
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 |t\KsW
50.misstatements or omissions 错报或漏报 ?;8M^a/
51.aggregate 总计 \o9@[t>&2
52.subsequent events 期后事项 F7uhuqA]N
53.adjust the financial statements 调整财务报表 *4#on>
54.perform additional audit procedures 实施追加的审计程序 3%NE/lw1
55.audit risk 审计风险 o5#,\Y[ g
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 /v&`!nKu
58.material misstatement 重大的错报 h}6b&m
59.tolerable misstatement 可容忍错报 =mJF_Ri
60.the acceptable level of detection risk 可接受的检查风险