1.audit 审计 cN\Fgbt
2.attestation 鉴证 vZl]C%
3.credibility 可信赖程度 }Pn]j7u!
4.audit of financial statements 财务报表审计 `@07n]KB
5.agreed-upon procedures 执行商定程序 FOx&'dH%@
6.high levels of assurance 高水平保证 (5(TbyWwD
7.compilation 编制 P\R#!+FgW8
8.reliability 可靠性 [:(^n0%
9.relevance 相关性 *eonXJYD
10.professional skepticism 职业谨慎 .#[==
11.objectivity 客观性 (+ibT;!]
12. professional competence 专业胜任能力 MF["-GvP/
13.Senior/CPA-in-charge 项目经理 6@[7
14.audit engagement letter 业务约定书 ,aBo
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15.recurring audit 连续审计 o)pso\;
16.the client 委托人 f Nnemn@>
17.change CPA 更换注册会计师 nVt,= ?_ U
18.the existing CPA 现任注册会计师 ^yo~C3r~
19.the successor CPA 后任注册会计师 =~f\m:Y
20.the preceding CPA前任注册会计师 _#]/d3*Z}
21.issue the audit report 出具审计报告 fyE#8h_>4
22.expert 专家 GnzKDDH
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23.the board of directors 董事会 x<es1A'u6
24.knowledge of the entity‘ s business 了解被审计单位情况 gLL8-T[9
25.assess material misstatement risks评估重大错报风险 c/Ykk7T9--
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 nF!6
27.a general knowledge of —— 初步了解―――的情况 d1rIU6
28.a more knowledge of—— 进一步了解的情况 :]hNw1e
29.the prior year‘s working papers 以前年度工作底稿 ~l@
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30.minutes of meeting 会议纪要 #{BHH;J+
31.business risks 经营风险 awic9uMH
32.appropriateness 适当性 Ob#d;F
33.accounting estimate 会计估计
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34.management representations 管理层声明 JgmX=6N
35.going concern assumption 持续经营假设 R]! [h
36.audit plan 审计计划 (6Tvu5*4U
37.significant audit areas 重点审计领域 E kv
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38.error 错误 /
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39.fraud舞弊 [,)G\
40.modified or additional procedures 修改或追加审计程序 C@3`n;yZ=
41.misappropriation of assets 侵占资产 mhDC1lXF
42.transactions without substance 虚假交易 34gC[G=
43.unusual pressures 异常压力 /5$;W'I
44.the suspected noncompliance 涉嫌存在违法行为 >3MzsAH\
45.materialiy 重要性 %qYiE!%
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46.exceed the materiality level 超过重要性水平 5u89?-UD
47.approach the materiality level 接近重要性水平 KW1b #g%Z
48.an acceptably low level 可接受水平 f"}g5eg+
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
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50.misstatements or omissions 错报或漏报 y k{8O.g
51.aggregate 总计 CVy\']
52.subsequent events 期后事项 qLYz-P'ik
53.adjust the financial statements 调整财务报表 _/>JM0
54.perform additional audit procedures 实施追加的审计程序 S
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55.audit risk 审计风险
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56.detection risk 检查风险 nign"r
57.inappropriate audit opinion 不适当的审计意见 5mYX#//:
58.material misstatement 重大的错报 1XpG7
59.tolerable misstatement 可容忍错报 \~!!h.xR
60.the acceptable level of detection risk 可接受的检查风险