1.audit 审计 3m`>D
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2.attestation 鉴证 e)g&q'O
3.credibility 可信赖程度 Mjy:k|aY"
4.audit of financial statements 财务报表审计 mpMAhm:
5.agreed-upon procedures 执行商定程序 G7Sw\wW
6.high levels of assurance 高水平保证 ~~Ezt*lH
7.compilation 编制 MA6
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8.reliability 可靠性 wz*iwd-
9.relevance 相关性 eY5mwJ0K
10.professional skepticism 职业谨慎 U/QgO
11.objectivity 客观性 h%Nd89//
12. professional competence 专业胜任能力 "8{A4N1B5
13.Senior/CPA-in-charge 项目经理 f,KB BBbG
14.audit engagement letter 业务约定书 .t5.(0Xk[A
15.recurring audit 连续审计 )J}v.8
16.the client 委托人 Oo}h:3?
17.change CPA 更换注册会计师 t'l4$}(
18.the existing CPA 现任注册会计师 ?YLq
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19.the successor CPA 后任注册会计师 $2?AJ/2r$b
20.the preceding CPA前任注册会计师 P<<+;']
21.issue the audit report 出具审计报告 _!@:@e)yB{
22.expert 专家 =abcLrf2G
23.the board of directors 董事会 _>Raw
24.knowledge of the entity‘ s business 了解被审计单位情况 ExS5RV@v'
25.assess material misstatement risks评估重大错报风险 VNHceH
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 4JAz{aw'b
27.a general knowledge of —— 初步了解―――的情况 '\tI|
28.a more knowledge of—— 进一步了解的情况 <f>w"r
29.the prior year‘s working papers 以前年度工作底稿 %
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30.minutes of meeting 会议纪要 2Lf,~EV
31.business risks 经营风险 o8 JOpD
32.appropriateness 适当性 t?4H9~iH
33.accounting estimate 会计估计 |Ev|A9J!
34.management representations 管理层声明 ^H3N1eC,`F
35.going concern assumption 持续经营假设 yu6{ 6[
36.audit plan 审计计划 q"u, Tnc;
37.significant audit areas 重点审计领域 Yi*F;V
38.error 错误 e~N&?^M
39.fraud舞弊 10Ik_L='
40.modified or additional procedures 修改或追加审计程序 d+D~NA[M
41.misappropriation of assets 侵占资产 3ic /xy;}
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 h|CZ~
44.the suspected noncompliance 涉嫌存在违法行为 oS fr5
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45.materialiy 重要性 E1eGZ&&Gd
46.exceed the materiality level 超过重要性水平 Q&eyqk
47.approach the materiality level 接近重要性水平 4]h/t&ppq
48.an acceptably low level 可接受水平 j Q5 F}
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 N3n]
50.misstatements or omissions 错报或漏报 @M5+12FYt
51.aggregate 总计 ](w)e
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52.subsequent events 期后事项 )S g6B;CJ
53.adjust the financial statements 调整财务报表 K381B5_h
54.perform additional audit procedures 实施追加的审计程序 4XjwU`
55.audit risk 审计风险 d_yvG.#C
56.detection risk 检查风险 H5}61 JC/z
57.inappropriate audit opinion 不适当的审计意见 q? '4&
58.material misstatement 重大的错报 #'_#
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59.tolerable misstatement 可容忍错报 @N4_){s*
60.the acceptable level of detection risk 可接受的检查风险