1.audit 审计 Q ?<9
2.attestation 鉴证 n ]g,)m
3.credibility 可信赖程度 W-B[_
4.audit of financial statements 财务报表审计 E^ti!4{<
5.agreed-upon procedures 执行商定程序 !!pi\J?sk
6.high levels of assurance 高水平保证 f*@:{2I.v
7.compilation 编制 tAn6pGp
8.reliability 可靠性 "+Yn;9
9.relevance 相关性 Q(Y,p`>
10.professional skepticism 职业谨慎 '%7]xp
11.objectivity 客观性 +F6_P
12. professional competence 专业胜任能力 QAw,X Z.K^
13.Senior/CPA-in-charge 项目经理 -C
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14.audit engagement letter 业务约定书 XsMphZnK
15.recurring audit 连续审计 `cRB!w=KHV
16.the client 委托人 s$G8`$+i1
17.change CPA 更换注册会计师 Gi2Ey37]O
18.the existing CPA 现任注册会计师 Y3&ecEE
19.the successor CPA 后任注册会计师 K?I&,t_*R
20.the preceding CPA前任注册会计师 f@g
21.issue the audit report 出具审计报告 S,>n'r[
22.expert 专家 |a\TUzq
23.the board of directors 董事会 2C&%UZim;P
24.knowledge of the entity‘ s business 了解被审计单位情况 =l9#/G#R
25.assess material misstatement risks评估重大错报风险 +5\\wGo<
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 bS"M*
27.a general knowledge of —— 初步了解―――的情况 jg/<"/E
28.a more knowledge of—— 进一步了解的情况 fL:Fn"Nv
29.the prior year‘s working papers 以前年度工作底稿 Ku'U^=bVm:
30.minutes of meeting 会议纪要 2geC3v% 0o
31.business risks 经营风险 QyQ8M1m
32.appropriateness 适当性 I'YotV7
33.accounting estimate 会计估计 f ebh1rUX
34.management representations 管理层声明 tYa*%|!
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35.going concern assumption 持续经营假设 "|rqt.f2[
36.audit plan 审计计划 {HDlv[O%
37.significant audit areas 重点审计领域 hgltD8,
38.error 错误 <ZdNPcT<s
39.fraud舞弊 rpWy 6oD
40.modified or additional procedures 修改或追加审计程序 &9{BuBO[
41.misappropriation of assets 侵占资产 z5/O8}Gz@
42.transactions without substance 虚假交易 SsZzYj.d
43.unusual pressures 异常压力 ]vErF=[U,
44.the suspected noncompliance 涉嫌存在违法行为 '+wTrW m~j
45.materialiy 重要性 B/}>UHM
46.exceed the materiality level 超过重要性水平 8m0sEV>
47.approach the materiality level 接近重要性水平 xb\:H@92
48.an acceptably low level 可接受水平 tTt
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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 -GjJrYOU
50.misstatements or omissions 错报或漏报 l"8YI sir
51.aggregate 总计 mws.)
52.subsequent events 期后事项 e:<>
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53.adjust the financial statements 调整财务报表 vS#]RW&j
54.perform additional audit procedures 实施追加的审计程序 y
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55.audit risk 审计风险 a/fYD2uNo
56.detection risk 检查风险 >d\I*"C+d
57.inappropriate audit opinion 不适当的审计意见 i2E7$[
58.material misstatement 重大的错报 - %|I
59.tolerable misstatement 可容忍错报 k"$V O+}m
60.the acceptable level of detection risk 可接受的检查风险