1.audit 审计 6Z'zB&hM}
2.attestation 鉴证 %Cr-cR0
3.credibility 可信赖程度 pjoI};
4.audit of financial statements 财务报表审计 Tq?W @DM*
5.agreed-upon procedures 执行商定程序 O/5W-u
6.high levels of assurance 高水平保证 HnpGPGz@F
7.compilation 编制 5jV]{ZV#
8.reliability 可靠性 ](W#Tj5-
9.relevance 相关性 gF:wdcO
10.professional skepticism 职业谨慎 pu^1s#g8w
11.objectivity 客观性 Oq.)
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12. professional competence 专业胜任能力 }^ iE|YKz
13.Senior/CPA-in-charge 项目经理 %?cPqRHJ ~
14.audit engagement letter 业务约定书 n%O`K{86
15.recurring audit 连续审计 }\irr9,
16.the client 委托人 ,cB`j7p(
17.change CPA 更换注册会计师 ES+&e/G"ds
18.the existing CPA 现任注册会计师 Z@*Z@]FC
19.the successor CPA 后任注册会计师 Ex Qld
20.the preceding CPA前任注册会计师 H11Wb(6Wu
21.issue the audit report 出具审计报告 LRmO6>y
22.expert 专家 1"e=Zqn$)
23.the board of directors 董事会 >B9rr0d0
24.knowledge of the entity‘ s business 了解被审计单位情况 w gufk{:
25.assess material misstatement risks评估重大错报风险 SY{J
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 EYQ!ELuF
27.a general knowledge of —— 初步了解―――的情况 ?^7~|?v
28.a more knowledge of—— 进一步了解的情况 6z(
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29.the prior year‘s working papers 以前年度工作底稿 eFx*lYjA
30.minutes of meeting 会议纪要 6?Wsg`9
31.business risks 经营风险 712i|
32.appropriateness 适当性 kxO$Uk&TX
33.accounting estimate 会计估计 Fb*;5VNU.
34.management representations 管理层声明 oNdO@i%.q4
35.going concern assumption 持续经营假设 q8p 'bibY
36.audit plan 审计计划 =];FojC6I
37.significant audit areas 重点审计领域 D +oo5
38.error 错误 *"4ltW
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39.fraud舞弊 ?oF@q :W
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 ]f\rB8k|&
42.transactions without substance 虚假交易 x
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43.unusual pressures 异常压力 gi`ZFq@
44.the suspected noncompliance 涉嫌存在违法行为 1n,JynJ
45.materialiy 重要性 4bKZ@r%
46.exceed the materiality level 超过重要性水平 ;S%wPXj&
47.approach the materiality level 接近重要性水平 $51#xe
48.an acceptably low level 可接受水平 qR1ez-#K
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 c]O4l2nCL
50.misstatements or omissions 错报或漏报 `j2z=5
51.aggregate 总计 57#:GN$EL
52.subsequent events 期后事项 .c',?[S/vH
53.adjust the financial statements 调整财务报表 fGxa~Unx
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 @tP,l$O&
56.detection risk 检查风险 'J\%JAR@
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 ;m\(fW*ii
59.tolerable misstatement 可容忍错报 ND`~|6yb
60.the acceptable level of detection risk 可接受的检查风险