1.audit 审计 'rh\CA/}D
2.attestation 鉴证 _;VYFs
3.credibility 可信赖程度 p Mh++H]"
4.audit of financial statements 财务报表审计 G
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5.agreed-upon procedures 执行商定程序 e~*S4dKR
6.high levels of assurance 高水平保证 uAQg"j
7.compilation 编制 U#$:\fT
8.reliability 可靠性 >!<V\
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9.relevance 相关性 65t[vi*C
10.professional skepticism 职业谨慎 JQr36U
11.objectivity 客观性 6iyt2qkh
12. professional competence 专业胜任能力 }R\B.2#M_@
13.Senior/CPA-in-charge 项目经理 E~qK&7+
14.audit engagement letter 业务约定书 x;*VCs
15.recurring audit 连续审计 zM)M_L
16.the client 委托人 DSTx#*
17.change CPA 更换注册会计师 qm~Kw!kV
18.the existing CPA 现任注册会计师 R<t&F\>
19.the successor CPA 后任注册会计师 <%(f9j
20.the preceding CPA前任注册会计师 s?HsUD$b
21.issue the audit report 出具审计报告 o`25
22.expert 专家 JfR kp
23.the board of directors 董事会 w
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24.knowledge of the entity‘ s business 了解被审计单位情况 $*wu~
25.assess material misstatement risks评估重大错报风险 }el,^~
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 z{AM2Z
27.a general knowledge of —— 初步了解―――的情况 vDWr|M%``l
28.a more knowledge of—— 进一步了解的情况 OY$7`8M[
29.the prior year‘s working papers 以前年度工作底稿 [10$a(g\x
30.minutes of meeting 会议纪要 2Sv>C `FMU
31.business risks 经营风险 aTi0bQW{
32.appropriateness 适当性 mJ/^BT]
33.accounting estimate 会计估计 :
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34.management representations 管理层声明 t<8z08
35.going concern assumption 持续经营假设 La@\q[U{@
36.audit plan 审计计划 A<]&
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37.significant audit areas 重点审计领域 ;k-g_{M
38.error 错误 tYF$#Nor#k
39.fraud舞弊 qNhH%tYQ
40.modified or additional procedures 修改或追加审计程序 zv&ePq\#
41.misappropriation of assets 侵占资产 9j9YQ2
42.transactions without substance 虚假交易 9{T 8M
43.unusual pressures 异常压力 pFG]IM7o/u
44.the suspected noncompliance 涉嫌存在违法行为 6Uch0xha!
45.materialiy 重要性 .Y
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46.exceed the materiality level 超过重要性水平 Z+OAs0}mV
47.approach the materiality level 接近重要性水平 lrq>TJEcx
48.an acceptably low level 可接受水平 ^V_ku@DY
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 nqBG]y aI
50.misstatements or omissions 错报或漏报 ~D$#>'C#
51.aggregate 总计 -
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52.subsequent events 期后事项 hYs82P|2Ol
53.adjust the financial statements 调整财务报表 ^f!Zr
54.perform additional audit procedures 实施追加的审计程序 jo]m12ps
55.audit risk 审计风险 NU BpIx&
56.detection risk 检查风险 02;f2;I
57.inappropriate audit opinion 不适当的审计意见 GP0[Y
58.material misstatement 重大的错报 ee4KMS
59.tolerable misstatement 可容忍错报 U&