1.audit 审计 }W$8M>l
2.attestation 鉴证 +Hj/0pp
3.credibility 可信赖程度 [Tb\woU
4.audit of financial statements 财务报表审计 I!0JG`&
5.agreed-upon procedures 执行商定程序 p1D()-
6.high levels of assurance 高水平保证 xP{-19s1]
7.compilation 编制 vU!8`x
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8.reliability 可靠性 R2 lXTW*
9.relevance 相关性 qD-fw-,:
10.professional skepticism 职业谨慎 <F7V=Er
11.objectivity 客观性 |3;(~a)%
12. professional competence 专业胜任能力 R)+t]}
13.Senior/CPA-in-charge 项目经理 %c X"#+e
14.audit engagement letter 业务约定书 T C8`JU=wV
15.recurring audit 连续审计 :y#T9R9
16.the client 委托人 }c%
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17.change CPA 更换注册会计师 E-fr}R}
18.the existing CPA 现任注册会计师 n 'K6vW3
19.the successor CPA 后任注册会计师 tPU-1by$
20.the preceding CPA前任注册会计师 ^s{hs(8%R
21.issue the audit report 出具审计报告 F;u_7OM
22.expert 专家 -[DWM2C$K4
23.the board of directors 董事会 A59gIp*>
24.knowledge of the entity‘ s business 了解被审计单位情况 !>n|c$=;qk
25.assess material misstatement risks评估重大错报风险 d~@q%-`lA
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`6:Q&&
27.a general knowledge of —— 初步了解―――的情况 :l,
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28.a more knowledge of—— 进一步了解的情况 aMTFW_w
29.the prior year‘s working papers 以前年度工作底稿 C>
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30.minutes of meeting 会议纪要 b5pMq$UVL
31.business risks 经营风险 UTCzHh1
32.appropriateness 适当性 k_aW
33.accounting estimate 会计估计 x<ax9{
34.management representations 管理层声明 | o0RP|l
35.going concern assumption 持续经营假设 |~K(F<;j
36.audit plan 审计计划 MBw-*K'?zB
37.significant audit areas 重点审计领域 eLfvMPVo
38.error 错误 >(3\kiYS
39.fraud舞弊 3o6RbW0[
40.modified or additional procedures 修改或追加审计程序 6/tI8H3E
41.misappropriation of assets 侵占资产 T3N"CUk
42.transactions without substance 虚假交易 sJZ!sznn
43.unusual pressures 异常压力 W7=V{}b+
44.the suspected noncompliance 涉嫌存在违法行为 kl}Xmw{tJ
45.materialiy 重要性 {]kaJ{U>
46.exceed the materiality level 超过重要性水平 sx
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47.approach the materiality level 接近重要性水平 8SC%O\,
48.an acceptably low level 可接受水平 B,vOsa"x6`
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 t6lE#<xZV;
50.misstatements or omissions 错报或漏报 vl:J40Kfn
51.aggregate 总计 [}2Z/
52.subsequent events 期后事项 ,gx)
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53.adjust the financial statements 调整财务报表 YF[f Z
54.perform additional audit procedures 实施追加的审计程序 O1P=#l iYX
55.audit risk 审计风险 0C
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56.detection risk 检查风险 B_^]C9C|
57.inappropriate audit opinion 不适当的审计意见 cpZc9;@IC
58.material misstatement 重大的错报 7J*N_8?2
59.tolerable misstatement 可容忍错报 6bO~/mpWT~
60.the acceptable level of detection risk 可接受的检查风险