1.audit 审计 uB+9dQ
2.attestation 鉴证 $%}>zqD1
3.credibility 可信赖程度 mTd<2Hy
4.audit of financial statements 财务报表审计 O)<r>vqe}
5.agreed-upon procedures 执行商定程序 '
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6.high levels of assurance 高水平保证 2]Fu
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7.compilation 编制 02M7gBS
8.reliability 可靠性 {5x>y:v
9.relevance 相关性 cyc>_$/;1
10.professional skepticism 职业谨慎 =_pmy>_z
11.objectivity 客观性 ~q5-9{ma
12. professional competence 专业胜任能力 n4XMN\:g{
13.Senior/CPA-in-charge 项目经理 _32/WQF6
14.audit engagement letter 业务约定书 +E)e1:8
15.recurring audit 连续审计 :(RL8
16.the client 委托人 b/G8Mr
17.change CPA 更换注册会计师 d)9PEtI
18.the existing CPA 现任注册会计师 d^_itC;-,
19.the successor CPA 后任注册会计师 y8}"DfU.
20.the preceding CPA前任注册会计师 iF+S%aPd#
21.issue the audit report 出具审计报告 'H
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22.expert 专家 kU>#1He
23.the board of directors 董事会 T+3k$G[e/
24.knowledge of the entity‘ s business 了解被审计单位情况 6J]~A0vsi}
25.assess material misstatement risks评估重大错报风险 @!,D%]8"
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 wo$|~
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27.a general knowledge of —— 初步了解―――的情况 9PWm@
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28.a more knowledge of—— 进一步了解的情况 vN'VDvVM
29.the prior year‘s working papers 以前年度工作底稿 W3aXW,P. V
30.minutes of meeting 会议纪要 @t "~
31.business risks 经营风险 |zg=+
32.appropriateness 适当性 y K=S!7p\
33.accounting estimate 会计估计 J~fuW?a]r
34.management representations 管理层声明 (PyTq
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35.going concern assumption 持续经营假设 +6wx58.B&
36.audit plan 审计计划 o<~-k,{5P
37.significant audit areas 重点审计领域 6{lG1\o
38.error 错误 4$qNcMdz
39.fraud舞弊 S/KVN(Z
40.modified or additional procedures 修改或追加审计程序 qW+=g]x\
41.misappropriation of assets 侵占资产 Am]2@ESUP
42.transactions without substance 虚假交易 ]gjr+GV
43.unusual pressures 异常压力 <tGI]@Nwk
44.the suspected noncompliance 涉嫌存在违法行为 #R5we3&p
45.materialiy 重要性 ZKZl>dDuh
46.exceed the materiality level 超过重要性水平 ^7J~W'hI
47.approach the materiality level 接近重要性水平 !4i,%Z&6
48.an acceptably low level 可接受水平 p3{x <AO/
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 5/zf
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50.misstatements or omissions 错报或漏报 QZ6[*_Z6
51.aggregate 总计 J~M H_N
52.subsequent events 期后事项 @Pd)
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53.adjust the financial statements 调整财务报表 j\%?<2dj=
54.perform additional audit procedures 实施追加的审计程序 Ompi~
55.audit risk 审计风险 m*Q[lr=
56.detection risk 检查风险 ^cfkP(Y3kx
57.inappropriate audit opinion 不适当的审计意见 t$ACQ*O
58.material misstatement 重大的错报 &?}kL=
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59.tolerable misstatement 可容忍错报 TW'E99wG
60.the acceptable level of detection risk 可接受的检查风险