1.audit 审计 |[WL2<
2.attestation 鉴证 ~XQ$aRl&
3.credibility 可信赖程度 5"2@NL
4.audit of financial statements 财务报表审计 LDX y}hm)
5.agreed-upon procedures 执行商定程序 )52#:27F
6.high levels of assurance 高水平保证 gMay
7.compilation 编制 ua:9`+Dff
8.reliability 可靠性 {X]9^=O"
9.relevance 相关性 E{oB2;P
10.professional skepticism 职业谨慎 I}%mfojC
11.objectivity 客观性 f?m5pax|
12. professional competence 专业胜任能力 Nh:4ys!P
13.Senior/CPA-in-charge 项目经理 i-"<[*ePd
14.audit engagement letter 业务约定书 JP%RTGu
15.recurring audit 连续审计 ?o>6S
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16.the client 委托人 Ou!)1UFI
17.change CPA 更换注册会计师 +gNX7xuY
18.the existing CPA 现任注册会计师 $w `veP
19.the successor CPA 后任注册会计师 |VYr=hjo
20.the preceding CPA前任注册会计师 K*:Im#Q
21.issue the audit report 出具审计报告 Bxt_a.LthH
22.expert 专家 Di])<V
23.the board of directors 董事会 At|ht
24.knowledge of the entity‘ s business 了解被审计单位情况 ChVY
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25.assess material misstatement risks评估重大错报风险 )BpIxWd?
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 w
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27.a general knowledge of —— 初步了解―――的情况 2{gwY85:
28.a more knowledge of—— 进一步了解的情况 n4R]+&*
29.the prior year‘s working papers 以前年度工作底稿 iz(m3k:w
30.minutes of meeting 会议纪要 oE 5
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31.business risks 经营风险 `|JI\&z
32.appropriateness 适当性 9Q=>MOB-
33.accounting estimate 会计估计 F]0Jwm{
34.management representations 管理层声明 K)N)IZ1q
35.going concern assumption 持续经营假设 s)Gb!-``
36.audit plan 审计计划 \`&xprqAw
37.significant audit areas 重点审计领域 9?!u2 o
38.error 错误 d(\ 1 }l
39.fraud舞弊 Es:5yX!
40.modified or additional procedures 修改或追加审计程序 $Uy#/MX
41.misappropriation of assets 侵占资产 NC;T( @
42.transactions without substance 虚假交易 % dYI5U89
43.unusual pressures 异常压力 %Au T8
44.the suspected noncompliance 涉嫌存在违法行为 +O,V6XRr
45.materialiy 重要性 4t*<+H%
46.exceed the materiality level 超过重要性水平 #yX^?+Rc
47.approach the materiality level 接近重要性水平 XWc|[>iO
48.an acceptably low level 可接受水平 O2$!'!hz
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 %qONJP
50.misstatements or omissions 错报或漏报 <BQ%8}
51.aggregate 总计 :nt}7Dn'
52.subsequent events 期后事项 PXR0 Yn
53.adjust the financial statements 调整财务报表 Dn: Yi8=
54.perform additional audit procedures 实施追加的审计程序 EJv! tyJ\[
55.audit risk 审计风险 ?3n=m%W,J*
56.detection risk 检查风险 Fz{o-4
57.inappropriate audit opinion 不适当的审计意见 +6uOg,;
58.material misstatement 重大的错报 pDP33`OFh
59.tolerable misstatement 可容忍错报 rT o%=0P
60.the acceptable level of detection risk 可接受的检查风险