1.audit 审计 _kGJqyYV
2.attestation 鉴证 <?yf<G'$
3.credibility 可信赖程度 lOB*M!8
4.audit of financial statements 财务报表审计 IdTatE|^
5.agreed-upon procedures 执行商定程序 HmlE Cx
6.high levels of assurance 高水平保证 |[qq
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7.compilation 编制 =Y!x
8.reliability 可靠性 s[<a(
9.relevance 相关性 ;r<(n3"F
10.professional skepticism 职业谨慎 EC#4"bU`'2
11.objectivity 客观性 tjLp;%6e
12. professional competence 专业胜任能力 d^b(Uo=$
13.Senior/CPA-in-charge 项目经理 K
=lm9K
14.audit engagement letter 业务约定书 WRIOj Q:
15.recurring audit 连续审计 l}w9c`f
16.the client 委托人 o\<m99Ub
17.change CPA 更换注册会计师 F9h'.{@d
18.the existing CPA 现任注册会计师 ~hiJOaCzM
19.the successor CPA 后任注册会计师 [&H$Su}$0
20.the preceding CPA前任注册会计师 4PdJ
21.issue the audit report 出具审计报告 =T7lv%u
22.expert 专家 vl}fC@%WRI
23.the board of directors 董事会 $U. >]i
24.knowledge of the entity‘ s business 了解被审计单位情况 )\K ;Ncp[
25.assess material misstatement risks评估重大错报风险 kD"BsL*6!
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 e
*9c33
27.a general knowledge of —— 初步了解―――的情况 Z:_ wE62'
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 m 0jm$>:Z
30.minutes of meeting 会议纪要 R{6~7<m.
31.business risks 经营风险 4S9hz
32.appropriateness 适当性 M( euwy
33.accounting estimate 会计估计 Q5K<ECoPk
34.management representations 管理层声明 ^lw0}
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35.going concern assumption 持续经营假设 ?so=k&I-M
36.audit plan 审计计划 KH=4A-e,0
37.significant audit areas 重点审计领域 r [NI#wW
38.error 错误 s}1S6*Cr
39.fraud舞弊 b\
P6,s'(
40.modified or additional procedures 修改或追加审计程序 8)KA {gN}
41.misappropriation of assets 侵占资产 'J[
n}r
42.transactions without substance 虚假交易 0;J#".(KQ
43.unusual pressures 异常压力 p-CBsm5P
44.the suspected noncompliance 涉嫌存在违法行为 gC/~@Z8W]
45.materialiy 重要性 ` @PHV
46.exceed the materiality level 超过重要性水平 1&7~.S;km
47.approach the materiality level 接近重要性水平 P
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48.an acceptably low level 可接受水平 NI<;L m
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 T{A5,85
50.misstatements or omissions 错报或漏报 LA +BH_t&
51.aggregate 总计 --D&a;CO}
52.subsequent events 期后事项 E`A6GX
53.adjust the financial statements 调整财务报表 h=a-~= 8
54.perform additional audit procedures 实施追加的审计程序 W~W`fm
55.audit risk 审计风险
xY_<D+OV
56.detection risk 检查风险 U
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57.inappropriate audit opinion 不适当的审计意见 }Cs.Hm0P
58.material misstatement 重大的错报 [\_#n5
59.tolerable misstatement 可容忍错报 'nx";[6(
60.the acceptable level of detection risk 可接受的检查风险