1.audit 审计 f#JLE+0Y
2.attestation 鉴证 1 ,D2][
3.credibility 可信赖程度 {Fb)Z"8]
4.audit of financial statements 财务报表审计 (: ZOoL
5.agreed-upon procedures 执行商定程序 #wM0p:<
6.high levels of assurance 高水平保证 (eO0Ic[c
7.compilation 编制 sur2Mw(M"
8.reliability 可靠性 {,s:vPoiA
9.relevance 相关性 "[GIW+ui
10.professional skepticism 职业谨慎 mvUYp,JECl
11.objectivity 客观性 &g)
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12. professional competence 专业胜任能力 RNX}W lo-s
13.Senior/CPA-in-charge 项目经理 7Zu!s]t
14.audit engagement letter 业务约定书 #0xvxg%{
15.recurring audit 连续审计 ~ xf9
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16.the client 委托人 sSD(mO<(
17.change CPA 更换注册会计师 7qW:^2y
18.the existing CPA 现任注册会计师 fEQ<L!'
19.the successor CPA 后任注册会计师 6Mk@,\1
20.the preceding CPA前任注册会计师 G =< KAJ
21.issue the audit report 出具审计报告 Mh_jlgE'd#
22.expert 专家 "_#%W
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23.the board of directors 董事会 Qr0JJoHT
24.knowledge of the entity‘ s business 了解被审计单位情况 e@8I%%V,
25.assess material misstatement risks评估重大错报风险 IyP\7WZ
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 ZQ20IY|,
27.a general knowledge of —— 初步了解―――的情况 L9r 3jz
28.a more knowledge of—— 进一步了解的情况 _|tg#i|Om
29.the prior year‘s working papers 以前年度工作底稿 *^.b}K%
30.minutes of meeting 会议纪要 E
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31.business risks 经营风险 >Q5 SJZ/
32.appropriateness 适当性 })!n1kt
33.accounting estimate 会计估计 4F:RLj9P!
34.management representations 管理层声明 ;WGY)=-gv
35.going concern assumption 持续经营假设 z>y,}#D?C
36.audit plan 审计计划 89 fT?tT
37.significant audit areas 重点审计领域 JHO9d:{-
38.error 错误 :K8T\
39.fraud舞弊 {5%<@<?)
40.modified or additional procedures 修改或追加审计程序 UZ](X/
41.misappropriation of assets 侵占资产 4&|9304<H
42.transactions without substance 虚假交易 x!YfZ*
43.unusual pressures 异常压力 ;[9cj&7C<
44.the suspected noncompliance 涉嫌存在违法行为 1km=9[;w'
45.materialiy 重要性 R [uo:.
46.exceed the materiality level 超过重要性水平 0IA
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47.approach the materiality level 接近重要性水平 slQKkx \Dn
48.an acceptably low level 可接受水平 n.A[Z
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 0q`'65 lx
50.misstatements or omissions 错报或漏报 MESQAsx%
51.aggregate 总计 M6X f}>
52.subsequent events 期后事项 }%XNB1/`
53.adjust the financial statements 调整财务报表 t"BpaA^gO
54.perform additional audit procedures 实施追加的审计程序 R
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55.audit risk 审计风险 TR%?U/_4;r
56.detection risk 检查风险 %pg*oX1VK6
57.inappropriate audit opinion 不适当的审计意见 KR522YW
58.material misstatement 重大的错报 j:sac*6m
59.tolerable misstatement 可容忍错报 '*~{1gG `
60.the acceptable level of detection risk 可接受的检查风险