1.audit 审计 FG~p_[K
2.attestation 鉴证 Hm+-gI3*
3.credibility 可信赖程度 cK>5!2b
4.audit of financial statements 财务报表审计 @\_tS H
5.agreed-upon procedures 执行商定程序 ?rQMOJR
6.high levels of assurance 高水平保证 ^)b*"o
7.compilation 编制 !b*lL#s,Y
8.reliability 可靠性 q
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9.relevance 相关性 5( lE$&
10.professional skepticism 职业谨慎 j8@YoD5o
11.objectivity 客观性 )@3ce'
12. professional competence 专业胜任能力 XQ<2(}]4
13.Senior/CPA-in-charge 项目经理 <}%>a@
14.audit engagement letter 业务约定书 B7TA:K
15.recurring audit 连续审计 _y)#N<
16.the client 委托人 9o P8| <+
17.change CPA 更换注册会计师 QzIK580%t
18.the existing CPA 现任注册会计师 :x97^.eW~
19.the successor CPA 后任注册会计师 kRskeMr:Rd
20.the preceding CPA前任注册会计师 ;0}$zy1EZ
21.issue the audit report 出具审计报告 Xt/T0.I
22.expert 专家 f3-=?Z
23.the board of directors 董事会 Q/iaxY#
24.knowledge of the entity‘ s business 了解被审计单位情况 o:#MP(h,N
25.assess material misstatement risks评估重大错报风险
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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
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27.a general knowledge of —— 初步了解―――的情况 l_u1 ~ K
28.a more knowledge of—— 进一步了解的情况 ]}F_nc2L
29.the prior year‘s working papers 以前年度工作底稿 KS'? DO
30.minutes of meeting 会议纪要 $qy%Q]
31.business risks 经营风险 r,i^-jv;
32.appropriateness 适当性 C$)#s{*
33.accounting estimate 会计估计 jh`&c{#*)M
34.management representations 管理层声明 XN]
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35.going concern assumption 持续经营假设 4NwGP^n
36.audit plan 审计计划 D<
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37.significant audit areas 重点审计领域 A7-QOqST(
38.error 错误 0<Px2/
39.fraud舞弊 uKh),@JV
40.modified or additional procedures 修改或追加审计程序 c3!d4mC:
41.misappropriation of assets 侵占资产 8;.WX
42.transactions without substance 虚假交易 8
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43.unusual pressures 异常压力 6+FmYp
44.the suspected noncompliance 涉嫌存在违法行为 h
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45.materialiy 重要性 rO 6oVz#x
46.exceed the materiality level 超过重要性水平 Ve7[U_"
47.approach the materiality level 接近重要性水平 X'ryfa1|
48.an acceptably low level 可接受水平 F)lDK.
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 %`HAg MgP
50.misstatements or omissions 错报或漏报 fT/;TK>z>
51.aggregate 总计 vgHMVzxj
52.subsequent events 期后事项 {DBgW},
53.adjust the financial statements 调整财务报表 lW?}jzuo
54.perform additional audit procedures 实施追加的审计程序 sju. `f>-r
55.audit risk 审计风险 //>f#8Ho
56.detection risk 检查风险 +D`IcR-x
57.inappropriate audit opinion 不适当的审计意见 <;+&`R
58.material misstatement 重大的错报 0NZg[ >H
59.tolerable misstatement 可容忍错报 \Q?r+VZ
60.the acceptable level of detection risk 可接受的检查风险