1.audit 审计 8`9!ocrM
2.attestation 鉴证 p}O@%*p.
3.credibility 可信赖程度 T? _$
4.audit of financial statements 财务报表审计 3| g'1X}
5.agreed-upon procedures 执行商定程序 X~%Wg*Hm
6.high levels of assurance 高水平保证 T?NwSxGo
7.compilation 编制 !dSY?1>U<
8.reliability 可靠性 A]ciox$AjW
9.relevance 相关性 3mpEF<
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10.professional skepticism 职业谨慎 ^]AjcctGr
11.objectivity 客观性 nBZqhtr
12. professional competence 专业胜任能力 Vz51=?75
13.Senior/CPA-in-charge 项目经理 cA AJ7?
14.audit engagement letter 业务约定书 Kl\A&O*{
15.recurring audit 连续审计 ] E`J5o}op
16.the client 委托人 e,|"9OK
17.change CPA 更换注册会计师 %GjF;dJ
18.the existing CPA 现任注册会计师 \Qz>us=G
19.the successor CPA 后任注册会计师 NTls64AS.
20.the preceding CPA前任注册会计师 Wvmf[!V;
21.issue the audit report 出具审计报告 \d%&_rp
22.expert 专家 %UY=VE\F
23.the board of directors 董事会 Fl^.J<Dz
24.knowledge of the entity‘ s business 了解被审计单位情况 +2MsyA?6_
25.assess material misstatement risks评估重大错报风险 I?Eh
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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 J4xt!RW!
27.a general knowledge of —— 初步了解―――的情况 wzT+V,
28.a more knowledge of—— 进一步了解的情况 pA"pt~6
29.the prior year‘s working papers 以前年度工作底稿 B5P++aQ
30.minutes of meeting 会议纪要 qdvGBdF
31.business risks 经营风险 &I <R|a
32.appropriateness 适当性 1m|1eAGS{
33.accounting estimate 会计估计 I)O%D3wfMW
34.management representations 管理层声明 IcI y
35.going concern assumption 持续经营假设 :G,GHU'/78
36.audit plan 审计计划 y @h^
37.significant audit areas 重点审计领域 ,1RW}1n
38.error 错误 BqKD+
39.fraud舞弊 FxD\F
40.modified or additional procedures 修改或追加审计程序 L&q~5 9
41.misappropriation of assets 侵占资产 `Nc3I\tCM
42.transactions without substance 虚假交易 Dbz\8gmY
43.unusual pressures 异常压力 DV]
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44.the suspected noncompliance 涉嫌存在违法行为 SL>>]A,E<`
45.materialiy 重要性 ^~eT#Y8
46.exceed the materiality level 超过重要性水平 yEzp+Ky
47.approach the materiality level 接近重要性水平 OCY7Bls4
48.an acceptably low level 可接受水平 Xl@nv9m
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 |`E\$|\p
50.misstatements or omissions 错报或漏报 N
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51.aggregate 总计 2m/1:5
52.subsequent events 期后事项 VOp8 ,!
53.adjust the financial statements 调整财务报表 VS1gg4tCv
54.perform additional audit procedures 实施追加的审计程序 ] l}8
55.audit risk 审计风险 SDcD(G
56.detection risk 检查风险 DM~Q+C=Yr
57.inappropriate audit opinion 不适当的审计意见 d #y{eV$Q
58.material misstatement 重大的错报 =DGaK0n
59.tolerable misstatement 可容忍错报 g6;O)b
60.the acceptable level of detection risk 可接受的检查风险