1.audit 审计 J %t1T]y~
2.attestation 鉴证 g*uO
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3.credibility 可信赖程度 |ouk;r24V
4.audit of financial statements 财务报表审计 H'.d'OE:I
5.agreed-upon procedures 执行商定程序 !ywc). ]e
6.high levels of assurance 高水平保证 6=k^gH[g
7.compilation 编制 #</yX5!V
8.reliability 可靠性 '}=M~
9.relevance 相关性 J^T66}r[f,
10.professional skepticism 职业谨慎 bB["Qd}Q
11.objectivity 客观性 $qqusa}`K
12. professional competence 专业胜任能力 kW9STN
13.Senior/CPA-in-charge 项目经理 ,??|R`S
14.audit engagement letter 业务约定书 [iD!!{6+
15.recurring audit 连续审计 Fk\xq`3'c
16.the client 委托人 YH9BJ
17.change CPA 更换注册会计师 o/xE
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18.the existing CPA 现任注册会计师 SzDi=lY
19.the successor CPA 后任注册会计师 >JhQ=j
20.the preceding CPA前任注册会计师 "x)W3C%*S
21.issue the audit report 出具审计报告 l)Hu.1~
22.expert 专家 7pNh|#Uv'
23.the board of directors 董事会 D{mu2'q
24.knowledge of the entity‘ s business 了解被审计单位情况 4^r}&9C~
25.assess material misstatement risks评估重大错报风险 iDA`pemmi&
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 \a#2Wm
27.a general knowledge of —— 初步了解―――的情况 AWzpk}\
28.a more knowledge of—— 进一步了解的情况 &}oDSD
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29.the prior year‘s working papers 以前年度工作底稿 Gu-Sv!4p
30.minutes of meeting 会议纪要 U"Y$7~
31.business risks 经营风险 )L?Tq"hy
32.appropriateness 适当性 !PgYn
33.accounting estimate 会计估计 <Aa%Uwpc
34.management representations 管理层声明 :MpCj<<[
35.going concern assumption 持续经营假设 _Cxs"to
36.audit plan 审计计划 |7 argk+
37.significant audit areas 重点审计领域 vc<8ApK3V
38.error 错误 KLk37IY2\
39.fraud舞弊 zK&`&("4C
40.modified or additional procedures 修改或追加审计程序 v{9eEk1
41.misappropriation of assets 侵占资产 pd|s7
42.transactions without substance 虚假交易 <D__17W:;
43.unusual pressures 异常压力 B\6\QQ;rUo
44.the suspected noncompliance 涉嫌存在违法行为 j<c_*^/'9
45.materialiy 重要性 ("{'],>
46.exceed the materiality level 超过重要性水平 xn-n{U"
47.approach the materiality level 接近重要性水平 {0|^F!1z
48.an acceptably low level 可接受水平 {MHr]A}X\
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 '&`Zy pq
50.misstatements or omissions 错报或漏报 }*%%GPJ
51.aggregate 总计 B>R6j}rh'k
52.subsequent events 期后事项 UwLa9Dn^
53.adjust the financial statements 调整财务报表 S&a44i
54.perform additional audit procedures 实施追加的审计程序 0@
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55.audit risk 审计风险 7L!k9"X`0F
56.detection risk 检查风险 )XD_Yq@E
57.inappropriate audit opinion 不适当的审计意见 d-Sm<XHu.
58.material misstatement 重大的错报 U@9n7F
59.tolerable misstatement 可容忍错报 [mm5?23g
60.the acceptable level of detection risk 可接受的检查风险