1.audit 审计 6dqsFns}e
2.attestation 鉴证
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3.credibility 可信赖程度 19e8
4.audit of financial statements 财务报表审计 X@A1#z+s0]
5.agreed-upon procedures 执行商定程序 JK_OZ
6.high levels of assurance 高水平保证 aoW6U{\
7.compilation 编制 va)%et0!
8.reliability 可靠性 JCniN";r[
9.relevance 相关性 ~aK?cP
10.professional skepticism 职业谨慎 9)dfL?x8V{
11.objectivity 客观性 UK[v6".^h
12. professional competence 专业胜任能力 1 jb/o5n;
13.Senior/CPA-in-charge 项目经理 qCQ./"8
14.audit engagement letter 业务约定书 a:STQk V
15.recurring audit 连续审计
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16.the client 委托人 |UnUG
17.change CPA 更换注册会计师 \%jVg\4'
18.the existing CPA 现任注册会计师 kLSrj\6I[
19.the successor CPA 后任注册会计师 9"{W,'r&d
20.the preceding CPA前任注册会计师 oA-:zz>wL
21.issue the audit report 出具审计报告 LJlZ^kh
22.expert 专家 (=x"Y{%
23.the board of directors 董事会 /B3R1kNf|
24.knowledge of the entity‘ s business 了解被审计单位情况 G@ \Pi#1
25.assess material misstatement risks评估重大错报风险 g{k1&|
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 = "ts`>
27.a general knowledge of —— 初步了解―――的情况 !RvRGRSyF
28.a more knowledge of—— 进一步了解的情况 256LH Y|6
29.the prior year‘s working papers 以前年度工作底稿 I3b"|%
30.minutes of meeting 会议纪要 k"UO c=
31.business risks 经营风险 )(M7lq.e7
32.appropriateness 适当性 iPG0o
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33.accounting estimate 会计估计 o89(
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34.management representations 管理层声明 LaFZ?7@|}
35.going concern assumption 持续经营假设 g2cVZ!GIj
36.audit plan 审计计划 3
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37.significant audit areas 重点审计领域 >`RRP}u=u
38.error 错误 l:|D,q
39.fraud舞弊 ?i\;:<e4
40.modified or additional procedures 修改或追加审计程序 m|tC24
41.misappropriation of assets 侵占资产 f>j wN@(
42.transactions without substance 虚假交易 fK}h"iH+K
43.unusual pressures 异常压力 $m$;v<PSe
44.the suspected noncompliance 涉嫌存在违法行为 }=](p-] 5
45.materialiy 重要性 #Il_J\#
46.exceed the materiality level 超过重要性水平 `TqSQg_l
47.approach the materiality level 接近重要性水平 koG{
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48.an acceptably low level 可接受水平 ='?:z2lJ
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
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50.misstatements or omissions 错报或漏报 6rti '
51.aggregate 总计 t:~t@4j}
52.subsequent events 期后事项 ~`8hwR1&z
53.adjust the financial statements 调整财务报表 6aO2:|:yP
54.perform additional audit procedures 实施追加的审计程序 $"JpFT
55.audit risk 审计风险 !v|IS
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56.detection risk 检查风险 5v.DX`"
57.inappropriate audit opinion 不适当的审计意见 d;[u8
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58.material misstatement 重大的错报 0rSIfYZa
59.tolerable misstatement 可容忍错报 K]oM8H1
60.the acceptable level of detection risk 可接受的检查风险