1.audit 审计 '
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2.attestation 鉴证 x4h.WDT$
3.credibility 可信赖程度 L c
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4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 /ZM
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6.high levels of assurance 高水平保证 ?XeaoD/
7.compilation 编制 * U}-Y*
8.reliability 可靠性 xm5?C>vu(
9.relevance 相关性 K4]#X"
10.professional skepticism 职业谨慎 m WHyk "l
11.objectivity 客观性 'h^Ya?g
12. professional competence 专业胜任能力 ex^9 l b
13.Senior/CPA-in-charge 项目经理 olr-oi`4C
14.audit engagement letter 业务约定书 zeq")A
15.recurring audit 连续审计 `PUxR8y
16.the client 委托人 X,Rl&K\b"
17.change CPA 更换注册会计师 VLVDi>0i
18.the existing CPA 现任注册会计师 X|&H2y|*7
19.the successor CPA 后任注册会计师 )a5ON8?
20.the preceding CPA前任注册会计师 bxzx@sF2l
21.issue the audit report 出具审计报告 YQtq?&0Ct
22.expert 专家 22;B:
23.the board of directors 董事会 59p'U /|
24.knowledge of the entity‘ s business 了解被审计单位情况 aXzb]">
25.assess material misstatement risks评估重大错报风险 Q
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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 V7`vLs-
27.a general knowledge of —— 初步了解―――的情况 [
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28.a more knowledge of—— 进一步了解的情况 }/#*opcv
29.the prior year‘s working papers 以前年度工作底稿 vexF|'!}0#
30.minutes of meeting 会议纪要 A,xPA
31.business risks 经营风险 s: iBl/N}
32.appropriateness 适当性 LwTdmR
33.accounting estimate 会计估计 "shX~zd5
34.management representations 管理层声明 on"ENT
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 W /*?y &
37.significant audit areas 重点审计领域 RZKx!X4=q
38.error 错误 b|@zjh;]A7
39.fraud舞弊 zg@i7T
40.modified or additional procedures 修改或追加审计程序 SSTn|
41.misappropriation of assets 侵占资产 ?B$L
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42.transactions without substance 虚假交易 /hmDePo}
43.unusual pressures 异常压力 bfEH>pQ>#
44.the suspected noncompliance 涉嫌存在违法行为 Q'!'+;&%
45.materialiy 重要性 =tY%`e
46.exceed the materiality level 超过重要性水平 ]~Vu
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47.approach the materiality level 接近重要性水平 $E[M[1j
48.an acceptably low level 可接受水平 7[uN;B#V
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ){z#Y#]dP
50.misstatements or omissions 错报或漏报 Z!Z{Gm3
51.aggregate 总计 aMxj{*v7
52.subsequent events 期后事项 tQYV4h\Qj
53.adjust the financial statements 调整财务报表 D!#B*[|
54.perform additional audit procedures 实施追加的审计程序 ixK9/5T
55.audit risk 审计风险 mPqKk
56.detection risk 检查风险 +?ZP3vgGA
57.inappropriate audit opinion 不适当的审计意见 U1 *P
58.material misstatement 重大的错报 ^$C&{%
59.tolerable misstatement 可容忍错报 5''k|B>
60.the acceptable level of detection risk 可接受的检查风险