1.audit 审计 Gk-49|qIV
2.attestation 鉴证 2qpUUo f
3.credibility 可信赖程度 #,B+&SK{
4.audit of financial statements 财务报表审计 iOXsj
5.agreed-upon procedures 执行商定程序 v4Mn@e_#c
6.high levels of assurance 高水平保证 NnTAKd8
7.compilation 编制 4#Cm5xAt6
8.reliability 可靠性 `/RcE.5n\@
9.relevance 相关性 &3CC |
10.professional skepticism 职业谨慎 Wi<g
11.objectivity 客观性 CXd/
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12. professional competence 专业胜任能力 SbK6o:[
13.Senior/CPA-in-charge 项目经理 JDP /vNq
14.audit engagement letter 业务约定书 #M@Ki1
15.recurring audit 连续审计 O 4C}]E
16.the client 委托人 7
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17.change CPA 更换注册会计师 QA=mD^A
18.the existing CPA 现任注册会计师 2}0S%R(
19.the successor CPA 后任注册会计师 ~ya@ YP]';
20.the preceding CPA前任注册会计师 xua
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21.issue the audit report 出具审计报告 Gy6PS{yY6t
22.expert 专家 u#)ARCx ,w
23.the board of directors 董事会 "|nh=!L
24.knowledge of the entity‘ s business 了解被审计单位情况 Ng|c13A=
25.assess material misstatement risks评估重大错报风险 12LGWhDp
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 EZJ[+ -Q;
27.a general knowledge of —— 初步了解―――的情况 8>AST,
28.a more knowledge of—— 进一步了解的情况 Gc,6;!+(
29.the prior year‘s working papers 以前年度工作底稿 p-f"4vH
30.minutes of meeting 会议纪要 <_3OiU=w
31.business risks 经营风险 5ggsOqH
32.appropriateness 适当性 .1YiNmW=
33.accounting estimate 会计估计 @FaK/lKK
34.management representations 管理层声明 sh)[|?7z
35.going concern assumption 持续经营假设 4Qj@:b
36.audit plan 审计计划 FwwOp"[~t
37.significant audit areas 重点审计领域 T7LO}(I.&
38.error 错误 O#n=mJ
39.fraud舞弊 uWjEyxPv{
40.modified or additional procedures 修改或追加审计程序 ycj\5+g
41.misappropriation of assets 侵占资产 Z3 O_K
42.transactions without substance 虚假交易 -(JBgM"
43.unusual pressures 异常压力 f^|r*@o
44.the suspected noncompliance 涉嫌存在违法行为 =
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45.materialiy 重要性 Nq"J[l*+g
46.exceed the materiality level 超过重要性水平 Wa<SYJ
47.approach the materiality level 接近重要性水平 @M!nAQ8hY
48.an acceptably low level 可接受水平 o]TKL
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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 4,.[B7irR
50.misstatements or omissions 错报或漏报 bj,cU)t0
51.aggregate 总计 89P'WFOFK
52.subsequent events 期后事项 nO
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53.adjust the financial statements 调整财务报表 ]o($No
54.perform additional audit procedures 实施追加的审计程序 e'T|5I0K
55.audit risk 审计风险 :!L>_ f
56.detection risk 检查风险 MeDlsO
57.inappropriate audit opinion 不适当的审计意见 O&evv8 6L
58.material misstatement 重大的错报 q{uv?{I
59.tolerable misstatement 可容忍错报 ZZrvl4h
60.the acceptable level of detection risk 可接受的检查风险