1.audit 审计 5j(k:a+!H
2.attestation 鉴证 .q>iXE_c
3.credibility 可信赖程度 } Kgy
4.audit of financial statements 财务报表审计 ga +dt
5.agreed-upon procedures 执行商定程序 3w'tH4C[Y
6.high levels of assurance 高水平保证 GTd,n=
7.compilation 编制 W6Fo6a"<
8.reliability 可靠性 1+s;FJ2}
9.relevance 相关性 &u
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10.professional skepticism 职业谨慎 [W&T(%(W-
11.objectivity 客观性 4r}51 N\
12. professional competence 专业胜任能力 (9a^$C*
13.Senior/CPA-in-charge 项目经理 7[)E>XRE
14.audit engagement letter 业务约定书 W<g1<z\f
15.recurring audit 连续审计 <5051UEu
16.the client 委托人 (LCfUI6;
17.change CPA 更换注册会计师 $UwCMPs X
18.the existing CPA 现任注册会计师 Dd|VMW=
19.the successor CPA 后任注册会计师 2>%=U~5
20.the preceding CPA前任注册会计师 @yYkti;4-
21.issue the audit report 出具审计报告 GbI/4<)l}
22.expert 专家 gbA_DZ
23.the board of directors 董事会 %N._w!N<5n
24.knowledge of the entity‘ s business 了解被审计单位情况 i
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25.assess material misstatement risks评估重大错报风险 _[BP0\dPW
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 yG{TH0tq
27.a general knowledge of —— 初步了解―――的情况 RA 6w}:sq7
28.a more knowledge of—— 进一步了解的情况 1% ` Rs
29.the prior year‘s working papers 以前年度工作底稿 He@KV=
30.minutes of meeting 会议纪要 >t+P(*u
31.business risks 经营风险 !N^@4*
32.appropriateness 适当性 }SZd
33.accounting estimate 会计估计 P%n>Tg80M
34.management representations 管理层声明 $`8wJf9@w
35.going concern assumption 持续经营假设 ;^L(^Hx
36.audit plan 审计计划 #'`{Qv0,
37.significant audit areas 重点审计领域 KI.hy2?e
38.error 错误
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39.fraud舞弊 .%-8 t{dt
40.modified or additional procedures 修改或追加审计程序 tuX|\X
41.misappropriation of assets 侵占资产 *-
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42.transactions without substance 虚假交易 8ao _i=&x
43.unusual pressures 异常压力 ca9X19NG
44.the suspected noncompliance 涉嫌存在违法行为 :`sUt1Fw.
45.materialiy 重要性 Id9TG/H7
46.exceed the materiality level 超过重要性水平 EU#^7
47.approach the materiality level 接近重要性水平 %C]>9."
48.an acceptably low level 可接受水平 $~)SCbL^5
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]>Ot68
50.misstatements or omissions 错报或漏报 U<XG{<2
51.aggregate 总计 zt%Mx>V@
52.subsequent events 期后事项 WIGi51yC.x
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 E{(;@PzE
55.audit risk 审计风险 kx^/*~ex
56.detection risk 检查风险 ar,7S&s