1.audit 审计 d,rEEc Y
2.attestation 鉴证 Fee WZe0i
3.credibility 可信赖程度 F%+rOT<5
4.audit of financial statements 财务报表审计 "`3^MvC
5.agreed-upon procedures 执行商定程序 TX
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6.high levels of assurance 高水平保证 >eTgP._
7.compilation 编制 ?!
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8.reliability 可靠性 X>GY*XU
9.relevance 相关性 hCvLwZ?LF
10.professional skepticism 职业谨慎 Q%VR@[`\
11.objectivity 客观性 [`-O-?=
12. professional competence 专业胜任能力 hUhp2ibEs
13.Senior/CPA-in-charge 项目经理 vgW1hWmHJ
14.audit engagement letter 业务约定书 >.wd)
15.recurring audit 连续审计 Vv)E41
16.the client 委托人 4x{ti5Y0
17.change CPA 更换注册会计师 ;ld~21#m
18.the existing CPA 现任注册会计师 2d;xAX ]
19.the successor CPA 后任注册会计师 zu*G4?]~h
20.the preceding CPA前任注册会计师 ApJf4D<V
21.issue the audit report 出具审计报告 lvJ{=~u
22.expert 专家 ftU5A@(T
23.the board of directors 董事会 $F()
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24.knowledge of the entity‘ s business 了解被审计单位情况 MirBJL
25.assess material misstatement risks评估重大错报风险 >;r05,mc
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 EbYH?hPo
27.a general knowledge of —— 初步了解―――的情况 *^+xcG
28.a more knowledge of—— 进一步了解的情况 ^?]H$e
29.the prior year‘s working papers 以前年度工作底稿 RrpFi'R
30.minutes of meeting 会议纪要 HWfX>Vf>}k
31.business risks 经营风险 J$/BH\
32.appropriateness 适当性 5YH
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33.accounting estimate 会计估计 ZpctsCz]
34.management representations 管理层声明 A^@ <+?
35.going concern assumption 持续经营假设 u\geD
36.audit plan 审计计划 \Y[)bo6s
37.significant audit areas 重点审计领域 Hpg;?xAT
38.error 错误 / lM~K:
39.fraud舞弊 UYrzsUjg&
40.modified or additional procedures 修改或追加审计程序 pvU oed\
41.misappropriation of assets 侵占资产 LbbQ3$@WD
42.transactions without substance 虚假交易 i6:yNb ='
43.unusual pressures 异常压力 N~J Eia%
44.the suspected noncompliance 涉嫌存在违法行为 6SO7iFS
45.materialiy 重要性 b{>dOI*.}
46.exceed the materiality level 超过重要性水平 y/6LMAI
47.approach the materiality level 接近重要性水平 Od]xIk+E
48.an acceptably low level 可接受水平 @CI6$
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 }/r%~cZ
50.misstatements or omissions 错报或漏报 P2JRsZ.
51.aggregate 总计 SfL`JNi)
52.subsequent events 期后事项 .
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53.adjust the financial statements 调整财务报表 ^|;4/=bbs
54.perform additional audit procedures 实施追加的审计程序 9ufs6z
55.audit risk 审计风险 ,4W((OQ^
56.detection risk 检查风险 @5G7bY7Nz
57.inappropriate audit opinion 不适当的审计意见 iQ"F`C
58.material misstatement 重大的错报 f:&OOD o
59.tolerable misstatement 可容忍错报 K.1yncS^
60.the acceptable level of detection risk 可接受的检查风险