1.audit 审计 &T)h9fyc
2.attestation 鉴证 (aa}0r5
3.credibility 可信赖程度 qqR8E&Y{
4.audit of financial statements 财务报表审计 eaGd:(
5.agreed-upon procedures 执行商定程序 XK7$Xbd
6.high levels of assurance 高水平保证 _>"f&nbO
7.compilation 编制 |rg4j
8.reliability 可靠性 9V5d=^
9.relevance 相关性 1__Mf.A
10.professional skepticism 职业谨慎 Q+]9Glz9
11.objectivity 客观性 x!@P|c1nKC
12. professional competence 专业胜任能力 j(S
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13.Senior/CPA-in-charge 项目经理 Z(=UZI?
14.audit engagement letter 业务约定书 6s$jt-bH
15.recurring audit 连续审计 %W[#60
16.the client 委托人 _RcFV
17.change CPA 更换注册会计师 s wIJmA
18.the existing CPA 现任注册会计师 Q
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19.the successor CPA 后任注册会计师 [es
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20.the preceding CPA前任注册会计师 bEz1@"~
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21.issue the audit report 出具审计报告 *He%%pk
22.expert 专家 3.^Tm+ C
23.the board of directors 董事会 #=* y7w
24.knowledge of the entity‘ s business 了解被审计单位情况 ao(lj
25.assess material misstatement risks评估重大错报风险 LAT%k2%Wx
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 2/]74d8
27.a general knowledge of —— 初步了解―――的情况 It
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28.a more knowledge of—— 进一步了解的情况 M
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29.the prior year‘s working papers 以前年度工作底稿 o :tz_5
30.minutes of meeting 会议纪要 S`qa_yI)Ed
31.business risks 经营风险 !u;r<:g!
32.appropriateness 适当性 e<;^P(g`E
33.accounting estimate 会计估计 O5:2B\B
34.management representations 管理层声明 Pb(XR+
35.going concern assumption 持续经营假设 fEB>3hI
36.audit plan 审计计划 ">pt,QV
37.significant audit areas 重点审计领域 ;HPQhN_
38.error 错误 M_Qv{
39.fraud舞弊 bim
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40.modified or additional procedures 修改或追加审计程序 ;=?f0z<
41.misappropriation of assets 侵占资产 =/b WS,=
42.transactions without substance 虚假交易 T1&^IO-F7$
43.unusual pressures 异常压力 g[d.lJ=Q-N
44.the suspected noncompliance 涉嫌存在违法行为 V>YZ^>oeH
45.materialiy 重要性 1sT%g}w@|
46.exceed the materiality level 超过重要性水平 U0Y;*_>4
47.approach the materiality level 接近重要性水平 =h<LlI^v
48.an acceptably low level 可接受水平 P e\AH
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 AUk,sCxd
50.misstatements or omissions 错报或漏报 )O~V3a
51.aggregate 总计 TL?(0]Hfe
52.subsequent events 期后事项 wf=
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53.adjust the financial statements 调整财务报表 Qmk}smvH
54.perform additional audit procedures 实施追加的审计程序 "&,Gn#'FG
55.audit risk 审计风险 *yx&4)Or
56.detection risk 检查风险 xp4w9.X5(
57.inappropriate audit opinion 不适当的审计意见 mimJ_=]DC
58.material misstatement 重大的错报 E(;V.=I
59.tolerable misstatement 可容忍错报 ;hsem,C h7
60.the acceptable level of detection risk 可接受的检查风险