1.audit 审计 ]4{H+rw
2.attestation 鉴证 BV
m0{*-[|
3.credibility 可信赖程度 'yth'[
4.audit of financial statements 财务报表审计 Q?T]MUY(L
5.agreed-upon procedures 执行商定程序 kT?J5u_o
6.high levels of assurance 高水平保证 \jA~9
7.compilation 编制 Bt#N4m[X*|
8.reliability 可靠性 ,[Fb[#Qqb
9.relevance 相关性 *=n:-
10.professional skepticism 职业谨慎 Qd6F H2Pl
11.objectivity 客观性 _ m>b2I?
12. professional competence 专业胜任能力 4YHY7J
13.Senior/CPA-in-charge 项目经理 z2c6T.1M
14.audit engagement letter 业务约定书 H"KCK6
15.recurring audit 连续审计 ;=@0'xPEa-
16.the client 委托人 b[yiq$K/
17.change CPA 更换注册会计师 BHw, 4#F1;
18.the existing CPA 现任注册会计师 *H122njH+T
19.the successor CPA 后任注册会计师 h~26W
Lf.
20.the preceding CPA前任注册会计师 :EH=_"
21.issue the audit report 出具审计报告 "ta x?
22.expert 专家 fh{`Mz,o
23.the board of directors 董事会
_6Ha
24.knowledge of the entity‘ s business 了解被审计单位情况 :LTN!jj
25.assess material misstatement risks评估重大错报风险 q=G+Tocv
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8f7>?BUS,
27.a general knowledge of —— 初步了解―――的情况 kLY
^!
28.a more knowledge of—— 进一步了解的情况 z=FZiH
29.the prior year‘s working papers 以前年度工作底稿 /> Nt[o[r
30.minutes of meeting 会议纪要 6#yUc_5 \
31.business risks 经营风险 .o8t+X'G
32.appropriateness 适当性 KgG4*<
33.accounting estimate 会计估计 V:2
7)]q
34.management representations 管理层声明 S$k&vc(0
35.going concern assumption 持续经营假设 Wf<LR3
36.audit plan 审计计划 !
+ njS
37.significant audit areas 重点审计领域 >MK98(F
38.error 错误 {U1m.30n
39.fraud舞弊 w:l
"\Tm
40.modified or additional procedures 修改或追加审计程序 s7EinI{
^
41.misappropriation of assets 侵占资产 TKjFp%
42.transactions without substance 虚假交易
9
akH
43.unusual pressures 异常压力 m3ff;,
44.the suspected noncompliance 涉嫌存在违法行为 4sM.C9W
45.materialiy 重要性 RL<c>PY
46.exceed the materiality level 超过重要性水平 fQ98(+6
47.approach the materiality level 接近重要性水平 H:G1BZjq
48.an acceptably low level 可接受水平 ,
dp0;nkr
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 xCKRxF
50.misstatements or omissions 错报或漏报 *qMY22X
51.aggregate 总计 Gy)@Is9
52.subsequent events 期后事项 smLQS+UE
53.adjust the financial statements 调整财务报表 T)CP2U
54.perform additional audit procedures 实施追加的审计程序 Ve=b16H
55.audit risk 审计风险 tjnIN?YT
56.detection risk 检查风险 I0a<%;JJW
57.inappropriate audit opinion 不适当的审计意见 \Roz$t-R|f
58.material misstatement 重大的错报 Sc
59.tolerable misstatement 可容忍错报 MfQ!6zE
60.the acceptable level of detection risk 可接受的检查风险