1.audit 审计 x^6sjfAW
2.attestation 鉴证 =tfS@o/n
3.credibility 可信赖程度 Z_?r5M;
4.audit of financial statements 财务报表审计 ^2!l/(?
5.agreed-upon procedures 执行商定程序 Vu1X@@z
6.high levels of assurance 高水平保证 jX{t/8v/s4
7.compilation 编制 GAcU8MD
8.reliability 可靠性 {K+]^M
9.relevance 相关性 #5W-*?H
10.professional skepticism 职业谨慎 ]_P!+5]<
11.objectivity 客观性 KN zm)O
12. professional competence 专业胜任能力 P/hIJV[
13.Senior/CPA-in-charge 项目经理 ai(J%"D"
14.audit engagement letter 业务约定书 Ptv=Bwg
15.recurring audit 连续审计 fk:oCPo
16.the client 委托人 (8OaXif
17.change CPA 更换注册会计师 i.*Utm`1"e
18.the existing CPA 现任注册会计师 <YBA
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19.the successor CPA 后任注册会计师 JGKiVBN
20.the preceding CPA前任注册会计师 ?W4IAbT\G
21.issue the audit report 出具审计报告 06S-3bis
22.expert 专家 [1 gWc`#
23.the board of directors 董事会 7\1bq&a<
24.knowledge of the entity‘ s business 了解被审计单位情况 *%xmCPJ
25.assess material misstatement risks评估重大错报风险 fu?Y'Qet
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 HX:rVHY
27.a general knowledge of —— 初步了解―――的情况 ~T<o?98
28.a more knowledge of—— 进一步了解的情况 )mMHwLDwH
29.the prior year‘s working papers 以前年度工作底稿 RA~%Cw4t
30.minutes of meeting 会议纪要 $^4URH
31.business risks 经营风险 cA{zyq26
32.appropriateness 适当性 wWR9dsB.;
33.accounting estimate 会计估计 .I&]G
34.management representations 管理层声明 RtVG6'Y
35.going concern assumption 持续经营假设 IT_Fs|$
36.audit plan 审计计划 o Z#4<7K
37.significant audit areas 重点审计领域 -I#1xJU
38.error 错误 S+EC!;@Xg
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 %}asw/WiUa
41.misappropriation of assets 侵占资产 ^s&1,
42.transactions without substance 虚假交易 REvY`
43.unusual pressures 异常压力 l|P(S(ikh
44.the suspected noncompliance 涉嫌存在违法行为 H%:~&_D
45.materialiy 重要性 H,H=y},
46.exceed the materiality level 超过重要性水平 [LJ1wBMw
47.approach the materiality level 接近重要性水平 {]w@s7E
48.an acceptably low level 可接受水平 jI(}CT`g
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 RRGCO+ )*
50.misstatements or omissions 错报或漏报 ,U#$Qb 12
51.aggregate 总计 h)qapC5z,
52.subsequent events 期后事项 E%vG#
53.adjust the financial statements 调整财务报表 .?YLD+\A
54.perform additional audit procedures 实施追加的审计程序 oX9rpTi
55.audit risk 审计风险 L-lDvc?5c
56.detection risk 检查风险 P]4C/UDS-~
57.inappropriate audit opinion 不适当的审计意见 {b^JH2,
58.material misstatement 重大的错报 MR@*09zP(?
59.tolerable misstatement 可容忍错报 4M&6q(389
60.the acceptable level of detection risk 可接受的检查风险