1.audit 审计 `AE6s.p?
2.attestation 鉴证 ! yj1 X
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3.credibility 可信赖程度 _Ycz@Jn
4.audit of financial statements 财务报表审计 {sB-"NR`K
5.agreed-upon procedures 执行商定程序 Bj4c_YBte
6.high levels of assurance 高水平保证 @d{}M)6\!
7.compilation 编制 % t,42jQ9
8.reliability 可靠性 | sr\SCx
9.relevance 相关性 X= -= z5
10.professional skepticism 职业谨慎 2~hdJ /
11.objectivity 客观性 &Qda |
12. professional competence 专业胜任能力 _Zav Y<6
13.Senior/CPA-in-charge 项目经理 / L8=8
14.audit engagement letter 业务约定书 t8[:}[Jx
15.recurring audit 连续审计 >y@w-,1he
16.the client 委托人 #,;k>2j0
17.change CPA 更换注册会计师 i
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18.the existing CPA 现任注册会计师 & Gt9a-ne
19.the successor CPA 后任注册会计师 8| /YxF<
20.the preceding CPA前任注册会计师 5f5`7uVJF
21.issue the audit report 出具审计报告 #75;%a8
22.expert 专家 m4
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23.the board of directors 董事会 /L
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24.knowledge of the entity‘ s business 了解被审计单位情况 sOW|TN>y\
25.assess material misstatement risks评估重大错报风险 `F@yZ4L3 S
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 .PxM
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27.a general knowledge of —— 初步了解―――的情况 >j?uI6Uw
28.a more knowledge of—— 进一步了解的情况 3^a"$VW1
29.the prior year‘s working papers 以前年度工作底稿 s5dh]vNN
30.minutes of meeting 会议纪要 @mazwr {B
31.business risks 经营风险 P;/T`R=Vr"
32.appropriateness 适当性 A!~ o?ej
33.accounting estimate 会计估计 ( qr
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34.management representations 管理层声明 { m?x},
35.going concern assumption 持续经营假设 4SrK]+|
36.audit plan 审计计划 \ 4[Ta,;t
37.significant audit areas 重点审计领域 H6eGLg={
38.error 错误 H#y"3E<s
39.fraud舞弊 G Xl?Zg
40.modified or additional procedures 修改或追加审计程序 A0ToX) |C
41.misappropriation of assets 侵占资产 vX\e*
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42.transactions without substance 虚假交易 uwka 2aSS
43.unusual pressures 异常压力 U {Z>y?V/
44.the suspected noncompliance 涉嫌存在违法行为 @6SSk=9_S
45.materialiy 重要性 ^b~5zhY&
46.exceed the materiality level 超过重要性水平 > R <fm
47.approach the materiality level 接近重要性水平 wGH@I_cy>
48.an acceptably low level 可接受水平 ZJ(!jc$"*%
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 mI%/k7:sf
50.misstatements or omissions 错报或漏报 $\
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51.aggregate 总计 a6d KQ3D
52.subsequent events 期后事项 ~e<<aTwN
53.adjust the financial statements 调整财务报表 q
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54.perform additional audit procedures 实施追加的审计程序 LayU)TIt
55.audit risk 审计风险 ?+\,a+46P_
56.detection risk 检查风险 %U 7B0-
57.inappropriate audit opinion 不适当的审计意见 @gc"- V*-/
58.material misstatement 重大的错报 8E+l; 2
59.tolerable misstatement 可容忍错报 Tjqn::~D
60.the acceptable level of detection risk 可接受的检查风险
