1.audit 审计 (I>HWRH
2.attestation 鉴证 QN3 qF|))
3.credibility 可信赖程度 >G<4R o"
4.audit of financial statements 财务报表审计 L,E-z_<p
5.agreed-upon procedures 执行商定程序 ^M [#^wv,
6.high levels of assurance 高水平保证 U
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7.compilation 编制 y9=t; qH@|
8.reliability 可靠性 AL(n *,
9.relevance 相关性 i0VhG :O;
10.professional skepticism 职业谨慎 SgyqmYTvZw
11.objectivity 客观性 =kwb`
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12. professional competence 专业胜任能力 >c}:
13.Senior/CPA-in-charge 项目经理 \moZ6J
14.audit engagement letter 业务约定书 }Q ,(u
15.recurring audit 连续审计 wE Z,49
16.the client 委托人 4u@yJ?U
17.change CPA 更换注册会计师 ?OdV1xB
18.the existing CPA 现任注册会计师 8y-e+
19.the successor CPA 后任注册会计师 |GJBwrL^0
20.the preceding CPA前任注册会计师 W]} #\\$z
21.issue the audit report 出具审计报告 L -`(!j
22.expert 专家 9cl{hdP{
23.the board of directors 董事会 0T7M_G'5Q
24.knowledge of the entity‘ s business 了解被审计单位情况 @gs26jX~2}
25.assess material misstatement risks评估重大错报风险 N-]\oMc2
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 d]^\w'w$
27.a general knowledge of —— 初步了解―――的情况 YN_X0+b3C
28.a more knowledge of—— 进一步了解的情况 ]lymY _ >
29.the prior year‘s working papers 以前年度工作底稿 37%`P \O;s
30.minutes of meeting 会议纪要 M|1eqR%x-?
31.business risks 经营风险 t^`<*H
32.appropriateness 适当性 j7Q
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33.accounting estimate 会计估计 >&*6Fqd
34.management representations 管理层声明 nrxjN(9V%+
35.going concern assumption 持续经营假设 iSnI Bs9\
36.audit plan 审计计划 hVQ7'@
37.significant audit areas 重点审计领域 pI'8>_o
38.error 错误 sZ0g99eX
39.fraud舞弊 tpN]evp|
40.modified or additional procedures 修改或追加审计程序 Na~g*)uT$
41.misappropriation of assets 侵占资产 _Cu[s ?,kS
42.transactions without substance 虚假交易 _bN)
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43.unusual pressures 异常压力 >l7eoj
44.the suspected noncompliance 涉嫌存在违法行为 $xKg }cO
45.materialiy 重要性 :7HVBH
46.exceed the materiality level 超过重要性水平 *u k \O]
47.approach the materiality level 接近重要性水平 -0=}|$H.
48.an acceptably low level 可接受水平 M>`?m
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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 $M:4\E5(
50.misstatements or omissions 错报或漏报 jEC'l]l
51.aggregate 总计 e_fg s>o`(
52.subsequent events 期后事项 AlPL;^Y_l
53.adjust the financial statements 调整财务报表 P^'>dOI0w
54.perform additional audit procedures 实施追加的审计程序 `D&#U'wB
55.audit risk 审计风险 #o(?g-3
56.detection risk 检查风险 ` 4s#5g
57.inappropriate audit opinion 不适当的审计意见 5Ws:Ei{R
58.material misstatement 重大的错报 VZ9e~){xA
59.tolerable misstatement 可容忍错报 lW{I`r\]
60.the acceptable level of detection risk 可接受的检查风险
