1.audit 审计 -*T<^G;rK
2.attestation 鉴证 ^*=.Vuqy
3.credibility 可信赖程度 }hy,
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4.audit of financial statements 财务报表审计 fyE#8h_>4
5.agreed-upon procedures 执行商定程序 z nxAP|
6.high levels of assurance 高水平保证 mWPA]g(
7.compilation 编制 OEFALt
8.reliability 可靠性 p\ }Ep
9.relevance 相关性 3/i_?G
10.professional skepticism 职业谨慎 <//#0r*
11.objectivity 客观性 ?|;q=p`t-
12. professional competence 专业胜任能力 3</gK$f2
13.Senior/CPA-in-charge 项目经理 ?'$Yj>R6
14.audit engagement letter 业务约定书 m=hUHA,p4
15.recurring audit 连续审计 ^Voi4;
16.the client 委托人
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17.change CPA 更换注册会计师 Lm{qFu
18.the existing CPA 现任注册会计师 gx',~
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 B3V;
21.issue the audit report 出具审计报告 -)p
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22.expert 专家 NB|yLkoDyI
23.the board of directors 董事会 DZ7<-SFU
24.knowledge of the entity‘ s business 了解被审计单位情况 9$[PAjwk
25.assess material misstatement risks评估重大错报风险 Z=&cBv4Fs
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 mhDC1lXF
27.a general knowledge of —— 初步了解―――的情况 34gC[G=
28.a more knowledge of—— 进一步了解的情况 +-*Ww5Zti
29.the prior year‘s working papers 以前年度工作底稿 zY=eeG+4s
30.minutes of meeting 会议纪要 "A]Xe[oS
31.business risks 经营风险 UTLuzm
32.appropriateness 适当性 -0>gq$/N=^
33.accounting estimate 会计估计 Sd |=*X
34.management representations 管理层声明 x[_SNX"
35.going concern assumption 持续经营假设 c&GVIrJ
36.audit plan 审计计划 1R+/T
37.significant audit areas 重点审计领域 Ump$N#
38.error 错误 Ap<kK0#h
39.fraud舞弊 ~stJO]) a
40.modified or additional procedures 修改或追加审计程序 QK`5KB(k'
41.misappropriation of assets 侵占资产 Sr#\5UDS
42.transactions without substance 虚假交易 U7do,jCoa
43.unusual pressures 异常压力 L<62-+e`
44.the suspected noncompliance 涉嫌存在违法行为 1XpG7
45.materialiy 重要性 R0A|}Ee*
46.exceed the materiality level 超过重要性水平 };Oyv7D+b
47.approach the materiality level 接近重要性水平 9-3, DxZ}
48.an acceptably low level 可接受水平 ``?79 MJ5
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 V*<`!w
50.misstatements or omissions 错报或漏报 w5+H9R6
51.aggregate 总计 PptVneujI
52.subsequent events 期后事项 a-bj! Rs
53.adjust the financial statements 调整财务报表 h%%ryQQ&<
54.perform additional audit procedures 实施追加的审计程序 sW^e D;
55.audit risk 审计风险 )4MM>Q
56.detection risk 检查风险 Q_r}cL/A
57.inappropriate audit opinion 不适当的审计意见 YstR
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58.material misstatement 重大的错报 8= kwc
59.tolerable misstatement 可容忍错报 n(h9I'V8)F
60.the acceptable level of detection risk 可接受的检查风险