1.audit 审计 0)'^vJe
2.attestation 鉴证 Hb;#aXHSd
3.credibility 可信赖程度 -P<e-V%<
4.audit of financial statements 财务报表审计 AVA
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5.agreed-upon procedures 执行商定程序 +idj,J|
6.high levels of assurance 高水平保证 _$?SK id|o
7.compilation 编制 >I3#ALF
8.reliability 可靠性 ayJKt03\O\
9.relevance 相关性 Vx^+Z,y&QP
10.professional skepticism 职业谨慎 iii2nmiK
11.objectivity 客观性 4cni_m]
12. professional competence 专业胜任能力 X99:/3MXB'
13.Senior/CPA-in-charge 项目经理 )q\|f_
14.audit engagement letter 业务约定书 mRw &^7r
15.recurring audit 连续审计 T^ ^o
16.the client 委托人 pN"d~Z8
17.change CPA 更换注册会计师 N4Z%8:"pj
18.the existing CPA 现任注册会计师 k!K}<sX2
19.the successor CPA 后任注册会计师 FaC;vuSpy
20.the preceding CPA前任注册会计师 uFIr.U$V
21.issue the audit report 出具审计报告 "3A.x1uQ
22.expert 专家 `2y2Bk
23.the board of directors 董事会 \4`~J@5Y
24.knowledge of the entity‘ s business 了解被审计单位情况 '@h5j6:2
25.assess material misstatement risks评估重大错报风险 X9#;quco@
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 7Xi)[M?)#
27.a general knowledge of —— 初步了解―――的情况 +.T&U7xV
28.a more knowledge of—— 进一步了解的情况 3PLv;@!#j}
29.the prior year‘s working papers 以前年度工作底稿 POQRq%w
30.minutes of meeting 会议纪要 1;R1Fj&
31.business risks 经营风险
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32.appropriateness 适当性 _
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33.accounting estimate 会计估计 pzP~,cdf
34.management representations 管理层声明 Y=l91dxGI
35.going concern assumption 持续经营假设 [ 44d(P'
36.audit plan 审计计划 W~J@v@..4
37.significant audit areas 重点审计领域 ~*9
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38.error 错误 &
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39.fraud舞弊 Rw\
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40.modified or additional procedures 修改或追加审计程序 #y"EhwF
41.misappropriation of assets 侵占资产 mYf7?I~
42.transactions without substance 虚假交易 UW*[)y w]
43.unusual pressures 异常压力 /AX1LYlr
44.the suspected noncompliance 涉嫌存在违法行为 )pV5l|`
45.materialiy 重要性 j()<.h;'
46.exceed the materiality level 超过重要性水平 (-tF=wR,W
47.approach the materiality level 接近重要性水平 1CFTQB >
48.an acceptably low level 可接受水平 uI^E9r/hB
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 Cvr?%+)$M
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 <o8j+G)K#
52.subsequent events 期后事项 GU\
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53.adjust the financial statements 调整财务报表 1H{M0e
54.perform additional audit procedures 实施追加的审计程序 Z> jk\[
55.audit risk 审计风险 %]Gm
56.detection risk 检查风险 {#aW")x^#
57.inappropriate audit opinion 不适当的审计意见 !j,LS$tPu
58.material misstatement 重大的错报 T> cvV
59.tolerable misstatement 可容忍错报 )'BuRN8
60.the acceptable level of detection risk 可接受的检查风险