1.audit 审计 )g}G{9M^
2.attestation 鉴证 Bx6,U4o*
3.credibility 可信赖程度 L!,@_
4.audit of financial statements 财务报表审计 b~@+6?
5.agreed-upon procedures 执行商定程序 Z'Pe%}3
6.high levels of assurance 高水平保证 Ex
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7.compilation 编制 wSPmiJ/!
8.reliability 可靠性 J6"GHbsO
9.relevance 相关性 [JV?Mdzu
10.professional skepticism 职业谨慎 -= izu]Fb,
11.objectivity 客观性 <FI*A+I4\
12. professional competence 专业胜任能力 Kf_xKW)^
13.Senior/CPA-in-charge 项目经理 0)ZLdF_6
14.audit engagement letter 业务约定书 YHMJ5IM@.
15.recurring audit 连续审计 C%CgWO
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16.the client 委托人 ?e,:x ]\L
17.change CPA 更换注册会计师 T8Q_JQ
18.the existing CPA 现任注册会计师 IM5[O}aq
19.the successor CPA 后任注册会计师 8=zREt<Se
20.the preceding CPA前任注册会计师 n$9Xj@+
21.issue the audit report 出具审计报告 5)5yH bS
22.expert 专家 <K,X5ctM}
23.the board of directors 董事会 {3kz\F
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24.knowledge of the entity‘ s business 了解被审计单位情况 ?<Lm58p8
25.assess material misstatement risks评估重大错报风险 :R>RCR2g)
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 dDD5OnWmJ
27.a general knowledge of —— 初步了解―――的情况 `(=?k[48
28.a more knowledge of—— 进一步了解的情况 c27(en(
29.the prior year‘s working papers 以前年度工作底稿 .k
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30.minutes of meeting 会议纪要 'hV(1Mw
31.business risks 经营风险 ;%^{Zybh
32.appropriateness 适当性 xtKU;+#
33.accounting estimate 会计估计 6a_U[-a9;
34.management representations 管理层声明 MUGoW;}v)
35.going concern assumption 持续经营假设 S?J(VJqE
36.audit plan 审计计划 Q]3]Z/i
37.significant audit areas 重点审计领域 }^j8<
38.error 错误 9Oo
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39.fraud舞弊 [IAk9B.\
40.modified or additional procedures 修改或追加审计程序 65*Hf3~~
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 %[M0TE=J
43.unusual pressures 异常压力 q ywl
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44.the suspected noncompliance 涉嫌存在违法行为 *c&OAL]
45.materialiy 重要性 _`p^B%[
46.exceed the materiality level 超过重要性水平 -;FAS3(wy
47.approach the materiality level 接近重要性水平 =tP^vgfQ
48.an acceptably low level 可接受水平 ,v#n\LD`
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 K<`W>2"
50.misstatements or omissions 错报或漏报 l&:8 'k+%=
51.aggregate 总计 5\w*W6y
52.subsequent events 期后事项 wu`+KUx
53.adjust the financial statements 调整财务报表 |]k,0Y3v
54.perform additional audit procedures 实施追加的审计程序 c3o3i
55.audit risk 审计风险 jb{9W7;RL
56.detection risk 检查风险 e6
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57.inappropriate audit opinion 不适当的审计意见 DS>&|zF5l
58.material misstatement 重大的错报 :]CL}n$*
59.tolerable misstatement 可容忍错报 svb7-.!
60.the acceptable level of detection risk 可接受的检查风险