1.audit 审计 o\u31,
2.attestation 鉴证 '^"6EF.R
3.credibility 可信赖程度 Ub(zwR;
4.audit of financial statements 财务报表审计 Ex^|[iV
5.agreed-upon procedures 执行商定程序 bv,_7UOG
6.high levels of assurance 高水平保证 ]^:l?F\h
7.compilation 编制 m:A7*r[
8.reliability 可靠性 ,y@`=
9.relevance 相关性 ;=.VKW%U
10.professional skepticism 职业谨慎 $[txZN
11.objectivity 客观性 xo/[,rR
12. professional competence 专业胜任能力 `P}T{!P+6
13.Senior/CPA-in-charge 项目经理 0p\R@{
14.audit engagement letter 业务约定书 NY(c4fzl
15.recurring audit 连续审计 wZN<Og+;
16.the client 委托人 HI6;=~[
17.change CPA 更换注册会计师 4SSq5Ve<
18.the existing CPA 现任注册会计师 rSDS9Vf(
19.the successor CPA 后任注册会计师 |Z}uN!Jm
20.the preceding CPA前任注册会计师 TMZg GUn
21.issue the audit report 出具审计报告 sXxF5&AF0
22.expert 专家 | W:JI
23.the board of directors 董事会 f.,ozL3*
24.knowledge of the entity‘ s business 了解被审计单位情况 "P;_-i9O
25.assess material misstatement risks评估重大错报风险 A;Rr#q<
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 E`%Ewt$Z
27.a general knowledge of —— 初步了解―――的情况 .n]P6t
28.a more knowledge of—— 进一步了解的情况 |mvy@
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29.the prior year‘s working papers 以前年度工作底稿 Fn0Rq9 /@
30.minutes of meeting 会议纪要 K|
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31.business risks 经营风险 n|
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32.appropriateness 适当性 `vWFTv
33.accounting estimate 会计估计 *fVs|
34.management representations 管理层声明 &A>Hq/Y
35.going concern assumption 持续经营假设 u(V4KUk
36.audit plan 审计计划 DPR=Xls
37.significant audit areas 重点审计领域 bAv>?Xqa
38.error 错误 qYLOq`<f
39.fraud舞弊 AG6tt
40.modified or additional procedures 修改或追加审计程序 6(
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41.misappropriation of assets 侵占资产 =\H.C@r
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 H ^P uC (
44.the suspected noncompliance 涉嫌存在违法行为 1MV\Jm
45.materialiy 重要性 gf2<dEff
46.exceed the materiality level 超过重要性水平 DP`$gd
47.approach the materiality level 接近重要性水平 ]l.y/pRP5[
48.an acceptably low level 可接受水平 J2VhheL`J
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 l%]S7|PKx
50.misstatements or omissions 错报或漏报 mf]1mG})
51.aggregate 总计 KZ^W@*`D
52.subsequent events 期后事项 _
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53.adjust the financial statements 调整财务报表 }I_/>58
54.perform additional audit procedures 实施追加的审计程序 D/pc)3Ofe
55.audit risk 审计风险 16=tHo8|
56.detection risk 检查风险 VaQqi>;\
57.inappropriate audit opinion 不适当的审计意见 R:HF~}
58.material misstatement 重大的错报 ImQ?<g8$
59.tolerable misstatement 可容忍错报 CbTYt6DC
60.the acceptable level of detection risk 可接受的检查风险