1.audit 审计 !rMl" Y[
2.attestation 鉴证 >4} 2~;
3.credibility 可信赖程度 9#AsSbBpf
4.audit of financial statements 财务报表审计 %<Q
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5.agreed-upon procedures 执行商定程序 |. zotEh
6.high levels of assurance 高水平保证 $@blP<I
7.compilation 编制 (iZE}qf7g
8.reliability 可靠性 v|v^(P,o
9.relevance 相关性 C^x+'. ^N
10.professional skepticism 职业谨慎 'ehJr/0&g
11.objectivity 客观性 jW-j+WGSM
12. professional competence 专业胜任能力 fjAJys)Q
13.Senior/CPA-in-charge 项目经理 ceu}Lp^%/
14.audit engagement letter 业务约定书 ?>p<!:E!r
15.recurring audit 连续审计 @#%rTKD9F
16.the client 委托人 = ?hx+-'
17.change CPA 更换注册会计师 "jUr[X2J
18.the existing CPA 现任注册会计师 @Pc]qu
19.the successor CPA 后任注册会计师 i-EFq@xl
20.the preceding CPA前任注册会计师 >
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21.issue the audit report 出具审计报告 {m/\AG)1
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22.expert 专家 3=r8kh7,
23.the board of directors 董事会 _~`\TS8
24.knowledge of the entity‘ s business 了解被审计单位情况 YJ`[$0mam
25.assess material misstatement risks评估重大错报风险 %q@eCN
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 .qioEqK8!y
27.a general knowledge of —— 初步了解―――的情况 sy
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28.a more knowledge of—— 进一步了解的情况 /
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29.the prior year‘s working papers 以前年度工作底稿 &!{wbm@
30.minutes of meeting 会议纪要 $z+iB;x
31.business risks 经营风险 AVR9G^ce_
32.appropriateness 适当性 dsP1Zq
33.accounting estimate 会计估计 .wD>0Ig
34.management representations 管理层声明 !t["pr\
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35.going concern assumption 持续经营假设 Ha\q}~_
36.audit plan 审计计划 x hFQjV?V
37.significant audit areas 重点审计领域 nNIV(
38.error 错误 Qj? G KO
39.fraud舞弊 *Bt`6u.>e,
40.modified or additional procedures 修改或追加审计程序 ,0#5kc*X
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 22|f!la8n
43.unusual pressures 异常压力 OjCT*qyU<
44.the suspected noncompliance 涉嫌存在违法行为 +OF(CcA^
45.materialiy 重要性 ]rDf3_!m(
46.exceed the materiality level 超过重要性水平 1@Bq-2OD4
47.approach the materiality level 接近重要性水平 ! G%LYHx
48.an acceptably low level 可接受水平 6$>m s6g%
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 'A
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50.misstatements or omissions 错报或漏报 <=V2~
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51.aggregate 总计 7;C9V`
52.subsequent events 期后事项 aho;HM$hjP
53.adjust the financial statements 调整财务报表 '?5=j1
54.perform additional audit procedures 实施追加的审计程序 )Xa`LG=|
55.audit risk 审计风险 S zOB{
56.detection risk 检查风险 8 F'i5i
57.inappropriate audit opinion 不适当的审计意见 8=7u,t
58.material misstatement 重大的错报 aI
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59.tolerable misstatement 可容忍错报 }(-R`.e;
60.the acceptable level of detection risk 可接受的检查风险