1.audit 审计 e%`gD*8
2.attestation 鉴证 M
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3.credibility 可信赖程度 j7<`^OG
4.audit of financial statements 财务报表审计 |Q`}a %
5.agreed-upon procedures 执行商定程序 [esjR`u
6.high levels of assurance 高水平保证 ymY,*Rb
7.compilation 编制 G'MYTq
8.reliability 可靠性 A;1<P5lo
9.relevance 相关性 Ko\m8\3?fK
10.professional skepticism 职业谨慎 Ooc,R(
11.objectivity 客观性 7n,nODbJ
12. professional competence 专业胜任能力 -9} ]J\
13.Senior/CPA-in-charge 项目经理 z(g4D!
14.audit engagement letter 业务约定书 S"CsY2;
15.recurring audit 连续审计 7XT2d=)"
16.the client 委托人 ?T7`E q
17.change CPA 更换注册会计师 LD
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18.the existing CPA 现任注册会计师 ]d_Id]Qa+
19.the successor CPA 后任注册会计师 \! Os!s
20.the preceding CPA前任注册会计师 =y,_FFoS
21.issue the audit report 出具审计报告 w:r0>
22.expert 专家 0gm+R3;k^
23.the board of directors 董事会 Yt++?
24.knowledge of the entity‘ s business 了解被审计单位情况 ,aV89"}
25.assess material misstatement risks评估重大错报风险 L;Nz\sJ
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)WvU4+U
27.a general knowledge of —— 初步了解―――的情况 &?9p\oY[
28.a more knowledge of—— 进一步了解的情况 yb*
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29.the prior year‘s working papers 以前年度工作底稿 RSG4A>%!mI
30.minutes of meeting 会议纪要 U;i:k%Bzy
31.business risks 经营风险 szF[LRb
32.appropriateness 适当性 NAZ
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33.accounting estimate 会计估计 _T
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34.management representations 管理层声明 6JmS9ho
35.going concern assumption 持续经营假设 BEg%u)"([
36.audit plan 审计计划 qdCa]n!d
37.significant audit areas 重点审计领域 Y{1IRP?S
38.error 错误 |n=m8X
39.fraud舞弊 6f?5/hq
40.modified or additional procedures 修改或追加审计程序 2etcSU(y>
41.misappropriation of assets 侵占资产 702&E(rx,
42.transactions without substance 虚假交易 !R//"{k0?
43.unusual pressures 异常压力 k^ B'W{
44.the suspected noncompliance 涉嫌存在违法行为 g`y
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45.materialiy 重要性 Kk!D|NKLC
46.exceed the materiality level 超过重要性水平 +V
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47.approach the materiality level 接近重要性水平 1MRt_*N4
48.an acceptably low level 可接受水平 l4O}>#
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 O1JGv8Nr
50.misstatements or omissions 错报或漏报 FxKH?Rl
51.aggregate 总计 :V HJD
52.subsequent events 期后事项 O#H `/z
53.adjust the financial statements 调整财务报表 pA!+;Y!ZB<
54.perform additional audit procedures 实施追加的审计程序 TiCp2Rsz
55.audit risk 审计风险 #`:60#l
56.detection risk 检查风险 *=MC+4E
57.inappropriate audit opinion 不适当的审计意见 !z{bqPlFGG
58.material misstatement 重大的错报 mz+>rc
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险