1.audit 审计 9Pg6,[*u
2.attestation 鉴证 1VYH:uGuAU
3.credibility 可信赖程度 )7Hx<?P
4.audit of financial statements 财务报表审计 KPy)%i
5.agreed-upon procedures 执行商定程序 }s?3
6.high levels of assurance 高水平保证 E[t[R<v,P!
7.compilation 编制 :kcqf,7
8.reliability 可靠性 `~\SQ EY$
9.relevance 相关性 ri-&3%%z<
10.professional skepticism 职业谨慎 t$qIJt$
11.objectivity 客观性 #O_%!7M{4
12. professional competence 专业胜任能力 >7@,,~3
13.Senior/CPA-in-charge 项目经理 v1i-O'
14.audit engagement letter 业务约定书 .qe+"$K'n
15.recurring audit 连续审计 8Mtd}{Fw*
16.the client 委托人 i<m)
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17.change CPA 更换注册会计师 zdem}kBIe
18.the existing CPA 现任注册会计师 _b>z'4_'
19.the successor CPA 后任注册会计师 <- sr&
20.the preceding CPA前任注册会计师 W 8`6O2
21.issue the audit report 出具审计报告 aVHID{Gf Z
22.expert 专家 _fgsHx>l7
23.the board of directors 董事会 /Q9Cvj)"
24.knowledge of the entity‘ s business 了解被审计单位情况 ~c&sr5E
25.assess material misstatement risks评估重大错报风险 ^%%Rf
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 M&=SvM.f
27.a general knowledge of —— 初步了解―――的情况 `dF~'
28.a more knowledge of—— 进一步了解的情况 +EA ")T<l
29.the prior year‘s working papers 以前年度工作底稿 ;\pINtl9<
30.minutes of meeting 会议纪要 ({Yfsf,
31.business risks 经营风险 A/9<} m
32.appropriateness 适当性 Msvs98LvW
33.accounting estimate 会计估计 N
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34.management representations 管理层声明 VQf^ y q
35.going concern assumption 持续经营假设 C:&Sk\
36.audit plan 审计计划 Ax|'uvVAPT
37.significant audit areas 重点审计领域 Q2oo\
38.error 错误 m%eCTpYo
39.fraud舞弊 {88|J'*L
40.modified or additional procedures 修改或追加审计程序 GYy8kp84
41.misappropriation of assets 侵占资产 5WHqD!7u
42.transactions without substance 虚假交易 @f
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43.unusual pressures 异常压力 8S#&XS>o
44.the suspected noncompliance 涉嫌存在违法行为 r]}6iF.
45.materialiy 重要性 s`Z.H5V>\
46.exceed the materiality level 超过重要性水平 })8D3kzX)
47.approach the materiality level 接近重要性水平 0 -M i
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48.an acceptably low level 可接受水平 gs0jwI
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 ^Rl?)_)1HE
50.misstatements or omissions 错报或漏报 _&G_SNa
51.aggregate 总计 7H6G
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52.subsequent events 期后事项 nT4Ryld
53.adjust the financial statements 调整财务报表 &B:L9^
54.perform additional audit procedures 实施追加的审计程序 L\#G#1x8
55.audit risk 审计风险
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56.detection risk 检查风险 'rXf
57.inappropriate audit opinion 不适当的审计意见 w&}<b%l
58.material misstatement 重大的错报 ,;MUXCC'
59.tolerable misstatement 可容忍错报 _"H\,7E
60.the acceptable level of detection risk 可接受的检查风险