1.audit 审计 'Dyt"wfo
2.attestation 鉴证 C*kGB(H7
3.credibility 可信赖程度 g+h)s!$sB
4.audit of financial statements 财务报表审计 3# G;uWN-
5.agreed-upon procedures 执行商定程序 26|2r
6.high levels of assurance 高水平保证 o|lEF+
7.compilation 编制 Eh\0gQ=
8.reliability 可靠性 4PUSFZK?
9.relevance 相关性 >$h *1/
10.professional skepticism 职业谨慎 [r%WVf.#d
11.objectivity 客观性 :lQl;Q -e
12. professional competence 专业胜任能力 ]fz
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13.Senior/CPA-in-charge 项目经理 iD=VNf
14.audit engagement letter 业务约定书 i8A{DMc,U
15.recurring audit 连续审计 =E@wi?
16.the client 委托人 |FS,Av
17.change CPA 更换注册会计师 +9db1:
18.the existing CPA 现任注册会计师 *x3";%o
19.the successor CPA 后任注册会计师 ed$g=qs>
20.the preceding CPA前任注册会计师 46c7f*1l
21.issue the audit report 出具审计报告 p.,o@GcL~
22.expert 专家 %O-RhB4q
23.the board of directors 董事会 "TB4w2?=
24.knowledge of the entity‘ s business 了解被审计单位情况 "5*n(S{ks
25.assess material misstatement risks评估重大错报风险 +#~=QT9
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 4/;
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27.a general knowledge of —— 初步了解―――的情况 e _\]Q-
28.a more knowledge of—— 进一步了解的情况 Rh#0EbE2
29.the prior year‘s working papers 以前年度工作底稿 |&vQ1o|}
30.minutes of meeting 会议纪要 b(wzn`Z%Et
31.business risks 经营风险 JEq0 {_7
32.appropriateness 适当性 MkJ}dncg*
33.accounting estimate 会计估计 Ek\fx*Lz
34.management representations 管理层声明 Q
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35.going concern assumption 持续经营假设 5m2(7FC%su
36.audit plan 审计计划 x
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37.significant audit areas 重点审计领域 m[S6pqz
38.error 错误 JF7n|o-`?
39.fraud舞弊 $r%m<Uc;}O
40.modified or additional procedures 修改或追加审计程序 z-(@j;.
41.misappropriation of assets 侵占资产 n|`L>@aw,
42.transactions without substance 虚假交易 &Npv~Iy
43.unusual pressures 异常压力 hYRGIpu5
44.the suspected noncompliance 涉嫌存在违法行为 `M?C(
45.materialiy 重要性 u,<I%
46.exceed the materiality level 超过重要性水平 ct='Z E
47.approach the materiality level 接近重要性水平 @a,X{
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48.an acceptably low level 可接受水平 seWYY $$
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 Pe@M_ r
50.misstatements or omissions 错报或漏报 R:SFj!W1
51.aggregate 总计 [oN}zZP]
52.subsequent events 期后事项 >o #^r;
53.adjust the financial statements 调整财务报表 Ep-{Ew{T_=
54.perform additional audit procedures 实施追加的审计程序 5Gm,lNQ Av
55.audit risk 审计风险 l/[0N@r~
56.detection risk 检查风险 ]|g{{PWH
57.inappropriate audit opinion 不适当的审计意见 .Lz\/ OS
58.material misstatement 重大的错报 PZ2$ [s0W
59.tolerable misstatement 可容忍错报 #iD5&
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60.the acceptable level of detection risk 可接受的检查风险