1.audit 审计 p( EV-^
2.attestation 鉴证 r>fx55dw
3.credibility 可信赖程度 5<o8prtB
4.audit of financial statements 财务报表审计 r:h\{DVf
5.agreed-upon procedures 执行商定程序 9qIdwDRY
6.high levels of assurance 高水平保证 1mT3$Z
7.compilation 编制 tb;!2$
8.reliability 可靠性 IooAXwOF
9.relevance 相关性 N?!]^jI,
10.professional skepticism 职业谨慎 d-%!.,F#W
11.objectivity 客观性 Wj2s+L7,
12. professional competence 专业胜任能力 p|mt2oDjw
13.Senior/CPA-in-charge 项目经理 <5qXC.{Cyp
14.audit engagement letter 业务约定书 fbF *C V
15.recurring audit 连续审计 }UwDHq=
16.the client 委托人 2z/qbzG7
17.change CPA 更换注册会计师 ImJ2tz6
18.the existing CPA 现任注册会计师 lq2P10j@
19.the successor CPA 后任注册会计师 rUC@Bf
20.the preceding CPA前任注册会计师 v \xuq`
21.issue the audit report 出具审计报告 CLn}BxgD
22.expert 专家 z[E gMS!
23.the board of directors 董事会 XFS"~{
24.knowledge of the entity‘ s business 了解被审计单位情况 e
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25.assess material misstatement risks评估重大错报风险 &IZthJqV
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 H.H$5(?O
27.a general knowledge of —— 初步了解―――的情况 da,;IE{1u
28.a more knowledge of—— 进一步了解的情况 4Iq-4
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29.the prior year‘s working papers 以前年度工作底稿 zfexaf!
30.minutes of meeting 会议纪要 `8D)j>Yh~
31.business risks 经营风险 L2NO_N
32.appropriateness 适当性 0P%,1M3d
33.accounting estimate 会计估计 $h)VKW^\
34.management representations 管理层声明 zA<Hj;9SM
35.going concern assumption 持续经营假设 @/DHfs 4O
36.audit plan 审计计划 [WAnII
37.significant audit areas 重点审计领域 (*X SrQ
38.error 错误 DqQ+8 w
39.fraud舞弊 |K7zN\
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40.modified or additional procedures 修改或追加审计程序 r6x"D3
41.misappropriation of assets 侵占资产 |cBeyqr
42.transactions without substance 虚假交易 Z2.S:y.
43.unusual pressures 异常压力 b+6%Mu}o
44.the suspected noncompliance 涉嫌存在违法行为 ophQdJM
45.materialiy 重要性 HHZGu8tzt
46.exceed the materiality level 超过重要性水平 /-mo8]J#2~
47.approach the materiality level 接近重要性水平 -weCdTY`X
48.an acceptably low level 可接受水平 ~A X@o-WU
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 VvS ^f
50.misstatements or omissions 错报或漏报 5Vj t!%?r
51.aggregate 总计 ^kF-mM=
52.subsequent events 期后事项 Fh3>y2`/
53.adjust the financial statements 调整财务报表 +OTN
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54.perform additional audit procedures 实施追加的审计程序 mv0JD(
55.audit risk 审计风险 |V>_l'
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56.detection risk 检查风险 jQ 'r};;
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 A=+
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59.tolerable misstatement 可容忍错报 EAE\'9T&g
60.the acceptable level of detection risk 可接受的检查风险