1.audit 审计 @5)THYAx4
2.attestation 鉴证 !ot$ Q
3.credibility 可信赖程度 RPh8n4&("
4.audit of financial statements 财务报表审计 z^YL$
5.agreed-upon procedures 执行商定程序 DH*=IzcJf
6.high levels of assurance 高水平保证 WNa#X]*E)
7.compilation 编制 X^%E"{!nU
8.reliability 可靠性 Wb7z&vj
9.relevance 相关性 "+BNas^rF
10.professional skepticism 职业谨慎 .>;}G
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11.objectivity 客观性 {T=rsPp<@
12. professional competence 专业胜任能力 (e~vrSk+)~
13.Senior/CPA-in-charge 项目经理 Qt
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14.audit engagement letter 业务约定书 h]w5N2$}?
15.recurring audit 连续审计 F,NS:mE
16.the client 委托人 @:M?Re`L
17.change CPA 更换注册会计师 'C")X
18.the existing CPA 现任注册会计师 xtN=?WjVe0
19.the successor CPA 后任注册会计师 @9}SHS
20.the preceding CPA前任注册会计师 yrgb6)]nm@
21.issue the audit report 出具审计报告 "KhVS
22.expert 专家 %
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23.the board of directors 董事会 efnj5|JSV
24.knowledge of the entity‘ s business 了解被审计单位情况 }2;{}J
25.assess material misstatement risks评估重大错报风险 (F.vVldBy
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 oKlO cws}
27.a general knowledge of —— 初步了解―――的情况 ,iYKtS3
28.a more knowledge of—— 进一步了解的情况 "?Mf%u1R
29.the prior year‘s working papers 以前年度工作底稿 $At,D.mGkb
30.minutes of meeting 会议纪要 V!3.MQM
31.business risks 经营风险 @?gN
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32.appropriateness 适当性 SaA9)s
33.accounting estimate 会计估计 ]di9dLT
34.management representations 管理层声明 >RL|W}tI4
35.going concern assumption 持续经营假设 y~jYGN
36.audit plan 审计计划 s(3iGuT
37.significant audit areas 重点审计领域 zr1,A#BV
38.error 错误 \@eC^D2
39.fraud舞弊 M,f|.p{,Y
40.modified or additional procedures 修改或追加审计程序 \NN5'DBx
41.misappropriation of assets 侵占资产 ]L?DV3N
42.transactions without substance 虚假交易 tc%0yr9
43.unusual pressures 异常压力 UB7H`)C}
44.the suspected noncompliance 涉嫌存在违法行为 (8?5REz
45.materialiy 重要性 ZR|cZH1}C
46.exceed the materiality level 超过重要性水平 r!,/~~mT
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 ~H+W[r}
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 GSh~j-C'
50.misstatements or omissions 错报或漏报 r:n-?P
51.aggregate 总计 F#az&
52.subsequent events 期后事项 U}]uPvu
53.adjust the financial statements 调整财务报表 ?{bAyh/
54.perform additional audit procedures 实施追加的审计程序 1M
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55.audit risk 审计风险 ~5xs$ub
56.detection risk 检查风险 W2CQk
57.inappropriate audit opinion 不适当的审计意见 |n_es)A
58.material misstatement 重大的错报 hG3p"_
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59.tolerable misstatement 可容忍错报 J91O$szA
60.the acceptable level of detection risk 可接受的检查风险