1.audit 审计 1OuSH+
2.attestation 鉴证 SZNFE
3.credibility 可信赖程度 >eTf}#s?S
4.audit of financial statements 财务报表审计 Z#H@BWN7
5.agreed-upon procedures 执行商定程序 ':5U&
6.high levels of assurance 高水平保证 T[`QO`\5O
7.compilation 编制 0;.e#(`-
8.reliability 可靠性 aMe%#cLI
9.relevance 相关性 8f5%xY$
10.professional skepticism 职业谨慎 C6Um6X9/i
11.objectivity 客观性 rjq -ZrC%
12. professional competence 专业胜任能力 <h)deB+}
13.Senior/CPA-in-charge 项目经理 D7 8)4>X
14.audit engagement letter 业务约定书 (\5<GCW-
15.recurring audit 连续审计 cuJ/ Vc
16.the client 委托人 Ut0qrkqF
17.change CPA 更换注册会计师 $u/8Rp
18.the existing CPA 现任注册会计师 uOy\{5s8
19.the successor CPA 后任注册会计师 18l~4"|fk
20.the preceding CPA前任注册会计师 p?EEox
21.issue the audit report 出具审计报告
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22.expert 专家 ',v0vyO8
23.the board of directors 董事会 B'<O)"1w
24.knowledge of the entity‘ s business 了解被审计单位情况 $6qR/#74
25.assess material misstatement risks评估重大错报风险 }[YcilU_
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 b@UF
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27.a general knowledge of —— 初步了解―――的情况 p1[WGeV
28.a more knowledge of—— 进一步了解的情况 \J#I}-a&j
29.the prior year‘s working papers 以前年度工作底稿 :Map,]]B_
30.minutes of meeting 会议纪要 0ll,V
31.business risks 经营风险 + xkMW%e<
32.appropriateness 适当性 G5C#i7cpm
33.accounting estimate 会计估计 4jI*Y6Wkz
34.management representations 管理层声明 ]}*G[[
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35.going concern assumption 持续经营假设 ^ ^U)WB
36.audit plan 审计计划 @5uyUSt]
37.significant audit areas 重点审计领域 hNgcE,67q
38.error 错误 |wl")|b%
39.fraud舞弊 [bQ8A(u
40.modified or additional procedures 修改或追加审计程序 c;A
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41.misappropriation of assets 侵占资产 ]7Xs=>"Iw
42.transactions without substance 虚假交易 JJ= ~o@|c
43.unusual pressures 异常压力 #d
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44.the suspected noncompliance 涉嫌存在违法行为 `pn-fk
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 aG8;,H=%,
47.approach the materiality level 接近重要性水平 2n\i0?RD
48.an acceptably low level 可接受水平 6r?cpJV{
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 e3bAT.P
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 lVO(9sl*i
52.subsequent events 期后事项 `jl. f
53.adjust the financial statements 调整财务报表 _'o^@v:
54.perform additional audit procedures 实施追加的审计程序 0Mzc1dG:
55.audit risk 审计风险 tF) k6*+
56.detection risk 检查风险 uvAy#,
57.inappropriate audit opinion 不适当的审计意见 pRa oR
58.material misstatement 重大的错报 ?7uStqa
59.tolerable misstatement 可容忍错报 bC>yIjCTn
60.the acceptable level of detection risk 可接受的检查风险