1.audit 审计 %>24.i"l
2.attestation 鉴证 cH2
nG:H
3.credibility 可信赖程度 B=n]N+
4.audit of financial statements 财务报表审计 Q^0K8>G^
5.agreed-upon procedures 执行商定程序 j}h50*6KO
6.high levels of assurance 高水平保证 s'LG3YV-<
7.compilation 编制 .:<c[EJ
b
8.reliability 可靠性 Zsf<)Vx
9.relevance 相关性 G. <9K9K
10.professional skepticism 职业谨慎 Uv%"45&7
11.objectivity 客观性 CsuSg*#X+
12. professional competence 专业胜任能力 a?
+) K
13.Senior/CPA-in-charge 项目经理 ,[cWG)-
14.audit engagement letter 业务约定书 +Pa!pj/< z
15.recurring audit 连续审计 YZ*Si3L
16.the client 委托人 p&ow\AO
17.change CPA 更换注册会计师 lkw[Z}\
18.the existing CPA 现任注册会计师 F}.Af=<Q
19.the successor CPA 后任注册会计师 /md`tqI>i<
20.the preceding CPA前任注册会计师 1
C[#]krh
21.issue the audit report 出具审计报告 ,ew<T{PL
22.expert 专家 nNQ\rO
23.the board of directors 董事会 (<8
T*Xo
24.knowledge of the entity‘ s business 了解被审计单位情况 ?w<x_Lo
25.assess material misstatement risks评估重大错报风险 U?>zq!C&R
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 &s]
s]V)
27.a general knowledge of —— 初步了解―――的情况 lzxn} TO}
28.a more knowledge of—— 进一步了解的情况 n,V`Y'v)
29.the prior year‘s working papers 以前年度工作底稿 j-A
S {w
30.minutes of meeting 会议纪要 .cu5h
31.business risks 经营风险 ;gW~+hW ^
32.appropriateness 适当性 x`B:M7+\
33.accounting estimate 会计估计 EH,uX{`e
34.management representations 管理层声明 >6<g5ps.n
35.going concern assumption 持续经营假设 sav2 .w
36.audit plan 审计计划 e3(0L I
37.significant audit areas 重点审计领域 `5q`ibyPI
38.error 错误 75^-93
39.fraud舞弊 E]ZM`bex&
40.modified or additional procedures 修改或追加审计程序 A= ,q&
41.misappropriation of assets 侵占资产 *>\RGL;]8
42.transactions without substance 虚假交易 L`"cu.l
43.unusual pressures 异常压力 *DG*&Me
44.the suspected noncompliance 涉嫌存在违法行为 4|Y0$(6o
45.materialiy 重要性 RNi&OG(
46.exceed the materiality level 超过重要性水平 59EAqz[:
47.approach the materiality level 接近重要性水平 kWoy%?|RRa
48.an acceptably low level 可接受水平 Gjv'$O2_
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`v+M4upC
50.misstatements or omissions 错报或漏报 4|XE
f,
51.aggregate 总计 9k83wACry
52.subsequent events 期后事项 A:p0p^*
53.adjust the financial statements 调整财务报表 E6@+w. VVO
54.perform additional audit procedures 实施追加的审计程序 B}?/oZW4
55.audit risk 审计风险 $@K+yOq+u
56.detection risk 检查风险 [{Y$]3?}
57.inappropriate audit opinion 不适当的审计意见 yGN<.IP75
58.material misstatement 重大的错报 c)Y I3G$
59.tolerable misstatement 可容忍错报 y ruN5
60.the acceptable level of detection risk 可接受的检查风险