1.audit 审计 j
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2.attestation SZ!=`a]
鉴证 ?Dsm~bkX[
3.credibility l=P'B
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可信赖程度 0@=MOGQb
4.audit of financial statements 财务报表审计 )j&"%[2F
5.agreed-upon procedures 执行商定程序 H{G{H=K_
6.high levels of assurance 高水平保证 )Hw:E71h2
7.compilation 编制 x4K`]Fvhl
8.reliability 可靠性 T1Ta?b
9.relevance 相关性 edC4BHE
10.professional skepticism 职业谨慎 JBX[bx52<r
11.objectivity 客观性 aP()|js
12. professional competence 专业胜任能力 ]$iN#d|ZU
13.Senior/CPA-in-charge 项目经理 z(HaRB3l
14.audit engagement letter 业务约定书 ]<w:V`(
15.recurring audit 连续审计 2j&@p>
16.the client 委托人 0t.p1
17.change CPA 更换注册会计师 2y GOzc
18.the existing CPA 现任注册会计师 lC?Icn|o
19.the successor CPA 后任注册会计师 DPDe>3Mi[
20.the preceding CPA前任注册会计师 \NL+}cL/
21.issue the audit report 出具审计报告 Y:QD
22.expert 专家 }iN2KeLAF
23.the board of directors 董事会 tpf7_YP_!-
24.knowledge of the entity‘ s business 了解被审计单位情况 *,WP,-0
25.assess material misstatement risks评估重大错报风险 UVuDQ
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `s
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27.a general knowledge of ————- 初步了解―――的情况 E+xuWdp.*
28.a more knowledge of—————— 进一步了解的情况 6L4$vJ
29.the prior year‘s working papers 以前年度工作底稿 `iG,H[t+j
30.minutes of meeting 会议纪要 peVq+(=.
31.business risks 经营风险 2 h|e
32.appropriateness 适当性 e 9$C#D>D
33.accounting estimate 会计估计 NYB[Zyp
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 ">jw
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36.audit plan 审计计划 @9G- m(?*
37.significant audit areas 重点审计领域 x8#ODuH
38.error 错误 &XLD S=j
39.fraud舞弊 pd@; b5T
40.modified or additional procedures 修改或追加审计程序 5F $V`kYT
41.misappropriation of assets 侵占资产 8\ha@&p
42.transactions without substance 虚假交易 ?/#}ZZK^
43.unusual pressures 异常压力 83ipf"]*
44.the suspected noncompliance 涉嫌存在违法行为 4r
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45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 !
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47.approach the materiality level 接近重要性水平 jx`QB')kX
48.an acceptably low level 可接受水平 Ss?CfRM
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 }-<zWI{p
50.misstatements or omissions 错报或漏报 IO$z%r7
51.aggregate 总计 }ynT2a#LU'
52.subsequent events 期后事项 YoODR
53.adjust the financial statements 调整财务报表 ?(zoTxD
54.perform additional audit procedures 实施追加的审计程序 b3$k9dmxV+
55.audit risk 审计风险 0Fr1Ku!
56.detection risk 检查风险 F
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57.inappropriate audit opinion 不适当的审计意见 =H5\$&xj4.
58.material misstatement 重大的错报 xyHejE}
59.tolerable misstatement 可容忍错报 ;GHvPQc_
60.the acceptable level of detection risk 可接受的检查风险 wdE?SD s
61.assessed level of material misstatement risk 重大错报风险的评估水平 +SXIZ`
62.simall business 小规模企业 /uqu32;o
63.accounting system 会计系统 -`c:}m
64.test of control 控制测试 &