1.audit 审计 (SVr>|Db
2.attestation myX0<j3G5
鉴证 5&Kn #
3.credibility (uc)^l
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可信赖程度 ;@s~t:u
4.audit of financial statements 财务报表审计 ?t P/VL
5.agreed-upon procedures 执行商定程序 -{SiK
6.high levels of assurance 高水平保证 L
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7.compilation 编制 s""8
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8.reliability 可靠性 Dx)XC?'xO
9.relevance 相关性 m6<0 hP
10.professional skepticism 职业谨慎 -RDs{c`y%N
11.objectivity 客观性 bj{f[nZ d
12. professional competence 专业胜任能力 ?tQv|x
13.Senior/CPA-in-charge 项目经理 vBnHG-5;P
14.audit engagement letter 业务约定书 umn^QZ,
15.recurring audit 连续审计 B`EgL/Wg[
16.the client 委托人 dF]8>jBOL
17.change CPA 更换注册会计师 P?7b,a95O
18.the existing CPA 现任注册会计师 mj|9x1U)
19.the successor CPA 后任注册会计师 .w)t<7 y
20.the preceding CPA前任注册会计师 0+i,,^x.
21.issue the audit report 出具审计报告 y@JYkp>I
22.expert 专家 ?\r3
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23.the board of directors 董事会 <Rt@z|Zv
24.knowledge of the entity‘ s business 了解被审计单位情况 nJg2O@mRJ
25.assess material misstatement risks评估重大错报风险 j-|0&X1C
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 X\RTHlw']
27.a general knowledge of ————- 初步了解―――的情况 Jl ?Q}SB
28.a more knowledge of—————— 进一步了解的情况 u;}B4Rx
29.the prior year‘s working papers 以前年度工作底稿 s'4p+eJ
30.minutes of meeting 会议纪要 B35f5m7r
31.business risks 经营风险 6P|neb}
32.appropriateness 适当性 Z.JTq~`I
33.accounting estimate 会计估计 >YhqL62!a
34.management representations 管理层声明 ,cEcMaJ
35.going concern assumption 持续经营假设 JY16|ia
36.audit plan 审计计划 )_?$B6hf,&
37.significant audit areas 重点审计领域 mo$*KNW%\
38.error 错误 6'zy"UkH
39.fraud舞弊 Km-B=6*QY
40.modified or additional procedures 修改或追加审计程序 +dv@N3GV
41.misappropriation of assets 侵占资产 A[bxxQSP\H
42.transactions without substance 虚假交易 Efl+`6`J
43.unusual pressures 异常压力 P0=F9`3wb
44.the suspected noncompliance 涉嫌存在违法行为 YSi
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45.materialiy 重要性 swrd
46.exceed the materiality level 超过重要性水平 sTz*tSwQv
47.approach the materiality level 接近重要性水平 +n d
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48.an acceptably low level 可接受水平 tS7u#YMh
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 :ux`*,zh
50.misstatements or omissions 错报或漏报 !TFVBK
51.aggregate 总计 9iE66N>z
52.subsequent events 期后事项 ,+&j/0U
53.adjust the financial statements 调整财务报表 pxj"<q`nw8
54.perform additional audit procedures 实施追加的审计程序 _?ZT[t<
55.audit risk 审计风险 7Go!W(8
56.detection risk 检查风险 A-FwNo2"%
57.inappropriate audit opinion 不适当的审计意见 ?x97q3I+]
58.material misstatement 重大的错报 "K<