1.audit 审计 2=-utN@Z
2.attestation 鉴证 CV$],BM
3.credibility 可信赖程度 g
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4.audit of financial statements 财务报表审计 , "jbq~
5.agreed-upon procedures 执行商定程序 >Sa*`q3J
6.high levels of assurance 高水平保证 W$JebW<z(
7.compilation 编制 kE.x+2
8.reliability 可靠性 $&|y<Y=
9.relevance 相关性 j9qREf9)
10.professional skepticism 职业谨慎 3`O?16O
11.objectivity 客观性 lX:|i
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12. professional competence 专业胜任能力 oMcK`%ydm
13.Senior/CPA-in-charge 项目经理 YL
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14.audit engagement letter 业务约定书 U,/6;}
15.recurring audit 连续审计 o
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16.the client 委托人 M-NV_W&M
17.change CPA 更换注册会计师 EG'[`<*h
18.the existing CPA 现任注册会计师 ~/_9P Fk
19.the successor CPA 后任注册会计师 -B#yy]8
20.the preceding CPA前任注册会计师 %zC[KE*~
21.issue the audit report 出具审计报告 nmlPX7!{$
22.expert 专家 ZaFb*XRgS
23.the board of directors 董事会 s/"&9F3
24.knowledge of the entity‘ s business 了解被审计单位情况 [~W`E1,
25.assess material misstatement risks评估重大错报风险 )T907I|
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 1ju#9i`.Wg
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 !.7udYmB
29.the prior year‘s working papers 以前年度工作底稿 |(
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30.minutes of meeting 会议纪要 6nDV1O5
31.business risks 经营风险
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32.appropriateness 适当性 pDPxl?S
33.accounting estimate 会计估计 ?[ly`>KpJ
34.management representations 管理层声明 r#WT`pav
35.going concern assumption 持续经营假设 4!$
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36.audit plan 审计计划 HQ!Xj.y
37.significant audit areas 重点审计领域 J MX6yV
38.error 错误 t<uYM
39.fraud舞弊 t{!
40.modified or additional procedures 修改或追加审计程序 TAL/a*7\
41.misappropriation of assets 侵占资产 dGZntT2D
42.transactions without substance 虚假交易 +y[@T6_
43.unusual pressures 异常压力 ||2Q~*:
44.the suspected noncompliance 涉嫌存在违法行为 \^+ILYO:$
45.materialiy 重要性 N\t1T(C|
46.exceed the materiality level 超过重要性水平 2.}R
47.approach the materiality level 接近重要性水平 F9c`({6k
48.an acceptably low level 可接受水平 I^*'.z!4Q
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 C`oa3B,z
50.misstatements or omissions 错报或漏报 3HG;!D~m;
51.aggregate 总计 ?<X(]I.j
52.subsequent events 期后事项 |ifHSc.j<
53.adjust the financial statements 调整财务报表 `U!y&Q$,
54.perform additional audit procedures 实施追加的审计程序 fbrp#G71y
55.audit risk 审计风险 W:&R~R
56.detection risk 检查风险 KYJ1}5n
57.inappropriate audit opinion 不适当的审计意见 b yg
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58.material misstatement 重大的错报 FHy76
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59.tolerable misstatement 可容忍错报 Itm8b4e9;
60.the acceptable level of detection risk 可接受的检查风险