1.audit 审计 i6yA>#^
2.attestation 鉴证 ]sEuh~F
3.credibility 可信赖程度 4L>8RiiQE;
4.audit of financial statements 财务报表审计 XW aa`q
5.agreed-upon procedures 执行商定程序 gq?O}gVD
6.high levels of assurance 高水平保证 rn
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7.compilation 编制 Xc[ym
8.reliability 可靠性 +C\79,r
9.relevance 相关性 qG,h
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10.professional skepticism 职业谨慎 |ufT)+:
11.objectivity 客观性 YC;@ ^
12. professional competence 专业胜任能力 u>;aQtK~
13.Senior/CPA-in-charge 项目经理 wfO-bzdw
14.audit engagement letter 业务约定书 0WzoI2Q
15.recurring audit 连续审计 }Rz,}^B
16.the client 委托人 n
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17.change CPA 更换注册会计师 :.=:N%3[
18.the existing CPA 现任注册会计师 l!}gWd,H
19.the successor CPA 后任注册会计师 0`zdj
20.the preceding CPA前任注册会计师 <e#v9=}DI
21.issue the audit report 出具审计报告 W?SAa7+
22.expert 专家 2MB>NM<xO
23.the board of directors 董事会 {
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24.knowledge of the entity‘ s business 了解被审计单位情况 [? "hmSJ
25.assess material misstatement risks评估重大错报风险 F4~OsgZ'N
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 Pz*BuL<
27.a general knowledge of —— 初步了解―――的情况 1PxRj
28.a more knowledge of—— 进一步了解的情况 .@x.
29.the prior year‘s working papers 以前年度工作底稿 @F 8NN\
30.minutes of meeting 会议纪要 X"3p/!W.4
31.business risks 经营风险 Q.9,W=<6
32.appropriateness 适当性 K'2N:.D:
33.accounting estimate 会计估计 j)G%I y[`
34.management representations 管理层声明 _3W .:
35.going concern assumption 持续经营假设 Fep@VkN
36.audit plan 审计计划 r;b `@
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37.significant audit areas 重点审计领域 \>4
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38.error 错误 Zbl*U(KU?
39.fraud舞弊 uxdB}H,
40.modified or additional procedures 修改或追加审计程序 q2|x$5
41.misappropriation of assets 侵占资产 8Y%
42.transactions without substance 虚假交易 IZdWEbN1
43.unusual pressures 异常压力 D(Z#um8n
44.the suspected noncompliance 涉嫌存在违法行为 wx-&(f
45.materialiy 重要性 Ho}*Bn~ic
46.exceed the materiality level 超过重要性水平 c\[&IlM
47.approach the materiality level 接近重要性水平 gLSI?
48.an acceptably low level 可接受水平 JK,^:tgm
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 _!|$ i
50.misstatements or omissions 错报或漏报 [Y@}{[q5
51.aggregate 总计 ZuWhgnp
52.subsequent events 期后事项 [qxpu{
53.adjust the financial statements 调整财务报表 Q,9KLi3
54.perform additional audit procedures 实施追加的审计程序 ?0u"No52m
55.audit risk 审计风险 ^xk4HF
56.detection risk 检查风险 qm#?DSLap
57.inappropriate audit opinion 不适当的审计意见 m; =S]3P*
58.material misstatement 重大的错报 3v$n}.
59.tolerable misstatement 可容忍错报 6`7`h
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60.the acceptable level of detection risk 可接受的检查风险