1.audit 审计 $8AW
2.attestation 鉴证 op9vz[o#4
3.credibility 可信赖程度 'gg<)Bd
4.audit of financial statements 财务报表审计 wAX;)PLg
5.agreed-upon procedures 执行商定程序 [6_.Y*}N
6.high levels of assurance 高水平保证 $?]`2*i
7.compilation 编制 {x
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8.reliability 可靠性 -qHG*v,
9.relevance 相关性 pPo(nH|<
10.professional skepticism 职业谨慎 \@N~{72:k
11.objectivity 客观性 3;> z %{
12. professional competence 专业胜任能力 g;6/P2w
13.Senior/CPA-in-charge 项目经理 ;Oqf{em];
14.audit engagement letter 业务约定书 P3Lsfi.
15.recurring audit 连续审计 vD?D]8.F~Q
16.the client 委托人 bj6Yz,g F
17.change CPA 更换注册会计师 |B*B>P#
18.the existing CPA 现任注册会计师 Z~8%bfpe
19.the successor CPA 后任注册会计师 A|:+c*7]
20.the preceding CPA前任注册会计师 j u"?b2f
21.issue the audit report 出具审计报告 o$+R
22.expert 专家
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23.the board of directors 董事会 x;E/
24.knowledge of the entity‘ s business 了解被审计单位情况 ,Tegrz&G
25.assess material misstatement risks评估重大错报风险 S<cz2FlV
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 $;Iz7:#jN
27.a general knowledge of —— 初步了解―――的情况 ?b{y#du2a
28.a more knowledge of—— 进一步了解的情况 |uw48*t
29.the prior year‘s working papers 以前年度工作底稿 ?*
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30.minutes of meeting 会议纪要 ~ho,bwJM[T
31.business risks 经营风险 :l!sKT?:d!
32.appropriateness 适当性 Q#Zazvk
33.accounting estimate 会计估计 "c]9Q%
34.management representations 管理层声明 KB :JVK^ <
35.going concern assumption 持续经营假设 Tj_K5uccU}
36.audit plan 审计计划 }zsIp,
37.significant audit areas 重点审计领域 S Z/yijf
38.error 错误 V;"2=)X
39.fraud舞弊 X';qcn_^
40.modified or additional procedures 修改或追加审计程序 h9<PP2.(
41.misappropriation of assets 侵占资产 !&g_hmnIF
42.transactions without substance 虚假交易 Ax;?~v4Z
43.unusual pressures 异常压力 A:GqR;;"x>
44.the suspected noncompliance 涉嫌存在违法行为 ?QJx!'Y,p
45.materialiy 重要性 jdu6P+_8n
46.exceed the materiality level 超过重要性水平 K{/i2^4
47.approach the materiality level 接近重要性水平 d v[.u{#tP
48.an acceptably low level 可接受水平 T&>65`L
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 R+(f~ j'
50.misstatements or omissions 错报或漏报 oST)E5X;7
51.aggregate 总计 )V[j~uOU)]
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 ('C)S)98C
54.perform additional audit procedures 实施追加的审计程序 ~K3Lbd|
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55.audit risk 审计风险 "U4c'iW
56.detection risk 检查风险 5YNAb/!!F
57.inappropriate audit opinion 不适当的审计意见 Ao` e{
58.material misstatement 重大的错报 Fs $FR-x
59.tolerable misstatement 可容忍错报 ]1d)jWG
60.the acceptable level of detection risk 可接受的检查风险