1.audit 审计 5B@&]-
'~
2.attestation 鉴证 CP={|]>+S
3.credibility 可信赖程度 5SK.R;mn
4.audit of financial statements 财务报表审计 IXC: Q
5.agreed-upon procedures 执行商定程序 ;,IGO7R
6.high levels of assurance 高水平保证 `Y'}\>.#
7.compilation 编制 5$9j&&R
8.reliability 可靠性 M\T6cN@m
9.relevance 相关性 ]C'r4Ch^
10.professional skepticism 职业谨慎 b9"Q.*c<Z^
11.objectivity 客观性 2P]r J
12. professional competence 专业胜任能力 y|1-,u.$
13.Senior/CPA-in-charge 项目经理 Ejn19{
14.audit engagement letter 业务约定书 =k &'ft
15.recurring audit 连续审计 LdRLKE<'e
16.the client 委托人 -o=qYkyLK
17.change CPA 更换注册会计师 6rR}qV,+{
18.the existing CPA 现任注册会计师 L-$GQGk{
19.the successor CPA 后任注册会计师 3lLO
.
20.the preceding CPA前任注册会计师 9v/1>rziE
21.issue the audit report 出具审计报告 Aw >DZ2
22.expert 专家 |*8 J.H*r
23.the board of directors 董事会 Z}XA(;ck
24.knowledge of the entity‘ s business 了解被审计单位情况 )kg^.tP
25.assess material misstatement risks评估重大错报风险 jagsV'o2
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 m:K/)v*
27.a general knowledge of —— 初步了解―――的情况 h( Iti&
28.a more knowledge of—— 进一步了解的情况 ?_ p3^kl
29.the prior year‘s working papers 以前年度工作底稿 X4
xnr^
30.minutes of meeting 会议纪要 'S&5zwrH
31.business risks 经营风险 UF0PWpuO
32.appropriateness 适当性 Y2Y/laD
33.accounting estimate 会计估计 .,feRK>3
34.management representations 管理层声明 hXZk$a'
35.going concern assumption 持续经营假设 >a]{q^0
36.audit plan 审计计划 -u8 ma%JW
37.significant audit areas 重点审计领域 "-\I?k
38.error 错误 .p <!2
39.fraud舞弊 d)9=hp;,V
40.modified or additional procedures 修改或追加审计程序 O-q [
#P
41.misappropriation of assets 侵占资产 [9*+s
42.transactions without substance 虚假交易 Dy0RZF
4_
43.unusual pressures 异常压力
rfoLg
44.the suspected noncompliance 涉嫌存在违法行为 %~G)xK?W*
45.materialiy 重要性 0(HUy`]>
46.exceed the materiality level 超过重要性水平 1[mX_ }K
47.approach the materiality level 接近重要性水平 8*6U4R
48.an acceptably low level 可接受水平 2g
ukK8R$
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 o5A@U0c_
50.misstatements or omissions 错报或漏报 rr9N(AoxW
51.aggregate 总计 C+jlIT+
52.subsequent events 期后事项 _@SC R%
53.adjust the financial statements 调整财务报表 Pv/$;R%
54.perform additional audit procedures 实施追加的审计程序 qK,rT*5=
55.audit risk 审计风险 X`#vH8
56.detection risk 检查风险 '\=aSZVO
57.inappropriate audit opinion 不适当的审计意见 qy/xJ>:
58.material misstatement 重大的错报 CKy' 8I9
59.tolerable misstatement 可容忍错报 +<&_1%5+
60.the acceptable level of detection risk 可接受的检查风险