1.audit 审计 29G el
2.attestation 鉴证 k_u!E3{~
3.credibility 可信赖程度 qk^/&j
4.audit of financial statements 财务报表审计 [ t8]'RI%
5.agreed-upon procedures 执行商定程序 (
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6.high levels of assurance 高水平保证 b5%<},ySq
7.compilation 编制 sx7zRw
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8.reliability 可靠性 _(:$
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9.relevance 相关性 Zz:%KUl3
10.professional skepticism 职业谨慎 d:A'|;']
11.objectivity 客观性 t~ I;IB
12. professional competence 专业胜任能力 ~$^>Vo
13.Senior/CPA-in-charge 项目经理 eTgtt-;VR
14.audit engagement letter 业务约定书 sxuP"4
15.recurring audit 连续审计 A+H8\ew2,
16.the client 委托人 dJrUcZBr
17.change CPA 更换注册会计师 Qp:m=f6@
18.the existing CPA 现任注册会计师 x.pg3mVd>
19.the successor CPA 后任注册会计师 HWFTI /]
20.the preceding CPA前任注册会计师 J_yXL7d
21.issue the audit report 出具审计报告 2)$-L'YS
22.expert 专家 &k_LK
23.the board of directors 董事会 znWB.H
24.knowledge of the entity‘ s business 了解被审计单位情况 Pz
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25.assess material misstatement risks评估重大错报风险 x{ `{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 Bnwq!i!M
27.a general knowledge of —— 初步了解―――的情况 B9
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28.a more knowledge of—— 进一步了解的情况 %{V7|Azt
29.the prior year‘s working papers 以前年度工作底稿 iYYuZ.
30.minutes of meeting 会议纪要 Jo;&~/V
31.business risks 经营风险 "|&3z/AUh
32.appropriateness 适当性 hCgk78O?
33.accounting estimate 会计估计 >;j&]]-&
34.management representations 管理层声明 ~9k E.
35.going concern assumption 持续经营假设 I} Q+{/?/
36.audit plan 审计计划 hD?6RVfG
37.significant audit areas 重点审计领域 <f.Eog
38.error 错误 o4yl3o
39.fraud舞弊 Ax=)J{4v
40.modified or additional procedures 修改或追加审计程序 E^{!B]/oP
41.misappropriation of assets 侵占资产 ZO<\rX (
42.transactions without substance 虚假交易 ?A .ah
43.unusual pressures 异常压力 {=&({ cS
44.the suspected noncompliance 涉嫌存在违法行为 ~W4SFp
45.materialiy 重要性 y>h9:q|
46.exceed the materiality level 超过重要性水平 ]D,_<Kk
47.approach the materiality level 接近重要性水平 x}WP1YyT~
48.an acceptably low level 可接受水平 !RwhVaSh
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 d>MDC
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50.misstatements or omissions 错报或漏报 X$Q.A^9
51.aggregate 总计 KMqGWO*
52.subsequent events 期后事项 M5:*aCN6P
53.adjust the financial statements 调整财务报表 e~'z;%O~
54.perform additional audit procedures 实施追加的审计程序 8a8D0}'
55.audit risk 审计风险 g;[t1~oF
56.detection risk 检查风险 LH_U#P`E
57.inappropriate audit opinion 不适当的审计意见 )ryP K"V
58.material misstatement 重大的错报 D ZZRu8~
59.tolerable misstatement 可容忍错报 *""W`x
60.the acceptable level of detection risk 可接受的检查风险