1.audit 审计 0B9FPpx? :
2.attestation 鉴证 *>qc6d@'
3.credibility 可信赖程度 ]7k:3"wH
4.audit of financial statements 财务报表审计 ulN1z
5.agreed-upon procedures 执行商定程序 xzY/$?
6.high levels of assurance 高水平保证 $~:ZzZO
7.compilation 编制 @Yb8CB
8.reliability 可靠性 zFFYl7]
9.relevance 相关性 UGM:'xa<T
10.professional skepticism 职业谨慎 3v3cK1K@oE
11.objectivity 客观性 Y{e,I-"{
12. professional competence 专业胜任能力 "'``O~08/
13.Senior/CPA-in-charge 项目经理 :tFcPc'
14.audit engagement letter 业务约定书 ,V]FAIJ
15.recurring audit 连续审计 ]g9SUFM
16.the client 委托人 "&D0Sd@[?
17.change CPA 更换注册会计师 @(=?x:j
18.the existing CPA 现任注册会计师 N4VZl[7?
19.the successor CPA 后任注册会计师 >#r0k|3J^J
20.the preceding CPA前任注册会计师 +foz
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21.issue the audit report 出具审计报告 !p\
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22.expert 专家 '.pGkXyQ
23.the board of directors 董事会 d=+zOF
24.knowledge of the entity‘ s business 了解被审计单位情况 7Tr '<(A
25.assess material misstatement risks评估重大错报风险 7`L]aRS[
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 3_;=y\F
27.a general knowledge of —— 初步了解―――的情况 {c?{M.R
28.a more knowledge of—— 进一步了解的情况 hA/Es?U]
29.the prior year‘s working papers 以前年度工作底稿 R3_;!/1
30.minutes of meeting 会议纪要 @/As|)
31.business risks 经营风险 :+9. v
32.appropriateness 适当性 *dB3Gu{
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33.accounting estimate 会计估计 }3Ke
34.management representations 管理层声明 NA@Z$Gy
35.going concern assumption 持续经营假设 >W/mRv&
36.audit plan 审计计划 `3K."/N6c
37.significant audit areas 重点审计领域 9P
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38.error 错误 ${.
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39.fraud舞弊 3\ )bg
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40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 +('xzW
42.transactions without substance 虚假交易 ^Bw"+ 6d
43.unusual pressures 异常压力 }|=Fnyj
44.the suspected noncompliance 涉嫌存在违法行为 &kWT<*;J)
45.materialiy 重要性 2}P{7flDY
46.exceed the materiality level 超过重要性水平 th"Aatmp
47.approach the materiality level 接近重要性水平 [UdJ(cGf
48.an acceptably low level 可接受水平 z:O:g?A
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 c0jTQMe4yl
50.misstatements or omissions 错报或漏报 g rQ,
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51.aggregate 总计 %I
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52.subsequent events 期后事项 M!VW/vdywL
53.adjust the financial statements 调整财务报表 Bz,Xg-k+
54.perform additional audit procedures 实施追加的审计程序 IA=\c
55.audit risk 审计风险 4ee-tKH
56.detection risk 检查风险 A5}N[|z
57.inappropriate audit opinion 不适当的审计意见 :=quCzG
58.material misstatement 重大的错报 E7SmiD@)
59.tolerable misstatement 可容忍错报 )h(=X&(d
60.the acceptable level of detection risk 可接受的检查风险