1.audit 审计 *{y({J
2.attestation 鉴证 Aq5CF`e{
3.credibility 可信赖程度 BN7]u5\7
4.audit of financial statements 财务报表审计 c o 8bnH
5.agreed-upon procedures 执行商定程序 l(A)G d5>
6.high levels of assurance 高水平保证 ^k J>4
7.compilation 编制 okm
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8.reliability 可靠性 wF=?EK(;P{
9.relevance 相关性 Hnft1
10.professional skepticism 职业谨慎 t]g
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11.objectivity 客观性 mY=Q#nG
12. professional competence 专业胜任能力 <S ae:m4
13.Senior/CPA-in-charge 项目经理 )B*D\9\Z
14.audit engagement letter 业务约定书 WU$l@:Yo
15.recurring audit 连续审计 :MaP58dhh
16.the client 委托人 w`YN#G
17.change CPA 更换注册会计师 o[^nmHrM2
18.the existing CPA 现任注册会计师 1R.|j_HYy
19.the successor CPA 后任注册会计师 )&6ZgRq
20.the preceding CPA前任注册会计师 v`r![QpYf
21.issue the audit report 出具审计报告 _.%U}U
22.expert 专家 3-/F]}0y6
23.the board of directors 董事会 +7\"^D
24.knowledge of the entity‘ s business 了解被审计单位情况 lxsn(- j
25.assess material misstatement risks评估重大错报风险 ctOBV
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 S:lie*Aux*
27.a general knowledge of —— 初步了解―――的情况 d%Ls'[Y^_0
28.a more knowledge of—— 进一步了解的情况 3p1U,B}
29.the prior year‘s working papers 以前年度工作底稿 WhT5NE9t
30.minutes of meeting 会议纪要 x?7z15\
31.business risks 经营风险 %ZsdCQc{`
32.appropriateness 适当性 ;e)`Cv
33.accounting estimate 会计估计 `O0bba=:=
34.management representations 管理层声明 #HDP ha
35.going concern assumption 持续经营假设 XvSng"f.
36.audit plan 审计计划 ?zuKVi?I
37.significant audit areas 重点审计领域 !tzk7D
38.error 错误 6Vgxfic
39.fraud舞弊 :i3
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40.modified or additional procedures 修改或追加审计程序 LzTdi%u$0|
41.misappropriation of assets 侵占资产 i@`qam
42.transactions without substance 虚假交易 M3G ecjR
43.unusual pressures 异常压力 4#,,_\r
44.the suspected noncompliance 涉嫌存在违法行为 OF} ."a
45.materialiy 重要性 S3UJ)@
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46.exceed the materiality level 超过重要性水平 (u4'*[o\t
47.approach the materiality level 接近重要性水平 Q h{P>}
48.an acceptably low level 可接受水平 o<gK"P
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 WF_v>g:g
50.misstatements or omissions 错报或漏报 wQ^RXbJI9
51.aggregate 总计 704_ehrlE
52.subsequent events 期后事项 EK&";(x2(
53.adjust the financial statements 调整财务报表 I5@8=rFk
54.perform additional audit procedures 实施追加的审计程序 "m%EFWUOl
55.audit risk 审计风险 <A(Bq'eQM
56.detection risk 检查风险 @_$Un&eo
57.inappropriate audit opinion 不适当的审计意见 l(9AwVoAR|
58.material misstatement 重大的错报 |~o0-: 'C
59.tolerable misstatement 可容忍错报 <naxpflom0
60.the acceptable level of detection risk 可接受的检查风险