1.audit 审计 j&6 jRX
2.attestation 鉴证 g(0;[#@
3.credibility 可信赖程度 MWuXI1
4.audit of financial statements 财务报表审计 bm&87
5.agreed-upon procedures 执行商定程序 cTZ)"^z!
6.high levels of assurance 高水平保证 rqCa 2
7.compilation 编制 #`tD1T{;
8.reliability 可靠性 J."{<&
9.relevance 相关性 ?BCy J
10.professional skepticism 职业谨慎 >Pe:I
11.objectivity 客观性 YTY%#"
12. professional competence 专业胜任能力 !jS4!2'
13.Senior/CPA-in-charge 项目经理 @kngI7=E
14.audit engagement letter 业务约定书 t\j!K2
15.recurring audit 连续审计 SA6hbcYk
16.the client 委托人 6(56,i<#/
17.change CPA 更换注册会计师 c|wCKn}`
18.the existing CPA 现任注册会计师 X<
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19.the successor CPA 后任注册会计师 5{>0eFzG
20.the preceding CPA前任注册会计师 x;$|#]+
21.issue the audit report 出具审计报告 ucg$Ed
22.expert 专家 m^!Sv?hV
23.the board of directors 董事会 /rF
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24.knowledge of the entity‘ s business 了解被审计单位情况 4 9w=kzo
25.assess material misstatement risks评估重大错报风险 %u]6KrG18b
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 ?)A2Kw>2
27.a general knowledge of —— 初步了解―――的情况 Wb=Jj 9;
28.a more knowledge of—— 进一步了解的情况 3_qdJ<,
29.the prior year‘s working papers 以前年度工作底稿 >.dHt\
30.minutes of meeting 会议纪要 xi {|
31.business risks 经营风险 \ 3NS>v[1
32.appropriateness 适当性 :B#EqeI
33.accounting estimate 会计估计 `ypL]$cW
34.management representations 管理层声明 ^/KfH&E
35.going concern assumption 持续经营假设 l[n@/%2
36.audit plan 审计计划 <GW R7rUH
37.significant audit areas 重点审计领域 m^$5K's&
38.error 错误 UC9{m252
39.fraud舞弊 :k!j"@r
40.modified or additional procedures 修改或追加审计程序 ;bHfn-X
41.misappropriation of assets 侵占资产 , p0KLU\-
42.transactions without substance 虚假交易 cqQRU
43.unusual pressures 异常压力 WEa>)@
44.the suspected noncompliance 涉嫌存在违法行为 ~"mj;5Id
45.materialiy 重要性 KVijs1q
46.exceed the materiality level 超过重要性水平 k8&FDz
47.approach the materiality level 接近重要性水平 4]6 Qr
48.an acceptably low level 可接受水平 me. /o(!
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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 1k>naf~O
50.misstatements or omissions 错报或漏报 N_vXYaY
51.aggregate 总计 *caLN,G
52.subsequent events 期后事项 jK
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53.adjust the financial statements 调整财务报表 SMq9j,k
54.perform additional audit procedures 实施追加的审计程序 NiTJ}1 l
55.audit risk 审计风险 QFzFL-H~N
56.detection risk 检查风险 O_CT+Ou
57.inappropriate audit opinion 不适当的审计意见 oeNzHp_
58.material misstatement 重大的错报 k}BDA|\s
59.tolerable misstatement 可容忍错报 :HZ;Po
60.the acceptable level of detection risk 可接受的检查风险