1.audit 审计 h9BD
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2.attestation 鉴证 oz0n$`O$/
3.credibility 可信赖程度 RJ}yf|d-C
4.audit of financial statements 财务报表审计 :7Z\3_
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5.agreed-upon procedures 执行商定程序 !P60[*>
6.high levels of assurance 高水平保证 g3~~"`2
7.compilation 编制 u->@|tEq
8.reliability 可靠性 t>6x)2,TC
9.relevance 相关性 B#k3"vk#
10.professional skepticism 职业谨慎 Dj
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11.objectivity 客观性 a j@C0
12. professional competence 专业胜任能力 nze1]3`
13.Senior/CPA-in-charge 项目经理 E/8u'
14.audit engagement letter 业务约定书 o~o6S=4,}
15.recurring audit 连续审计 MX`Wg
16.the client 委托人 VU`z|nB
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17.change CPA 更换注册会计师 +)JN
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18.the existing CPA 现任注册会计师 9 yW~79n
19.the successor CPA 后任注册会计师 3:~l2KIP4
20.the preceding CPA前任注册会计师 >1a\%G
21.issue the audit report 出具审计报告 6}i&6@Snq?
22.expert 专家 &J;H@d||
23.the board of directors 董事会 !M]%8NTt2
24.knowledge of the entity‘ s business 了解被审计单位情况 ZO%fS'n
25.assess material misstatement risks评估重大错报风险 jW1YTQ
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 _<%\h?W$
27.a general knowledge of —— 初步了解―――的情况 cbh#E)['
28.a more knowledge of—— 进一步了解的情况 xOVA1pb,
29.the prior year‘s working papers 以前年度工作底稿 |z#m
30.minutes of meeting 会议纪要 ~X~xE]1o|U
31.business risks 经营风险 ,a9D~i 9R
32.appropriateness 适当性 oP=T6PX~l
33.accounting estimate 会计估计 Sqdc1zC
34.management representations 管理层声明 cZaF
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35.going concern assumption 持续经营假设 ?@lx
36.audit plan 审计计划 'Vm5Cs$
37.significant audit areas 重点审计领域 )RA\kZ "
38.error 错误 |C$:]MZx
39.fraud舞弊 rw5#e.~V
40.modified or additional procedures 修改或追加审计程序 $^vp'^uW>
41.misappropriation of assets 侵占资产 tKG;k"wk
42.transactions without substance 虚假交易 SaR}\Up
43.unusual pressures 异常压力 |{7e#ww]
44.the suspected noncompliance 涉嫌存在违法行为 ~@-Qb
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45.materialiy 重要性 l$qStL*8O
46.exceed the materiality level 超过重要性水平 %\X P:
47.approach the materiality level 接近重要性水平 q,;".3VQ
48.an acceptably low level 可接受水平 ` $.X [\*U
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Z]x5!
50.misstatements or omissions 错报或漏报 TV1e
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51.aggregate 总计 MfXt+c`r
52.subsequent events 期后事项 x1m8~F
53.adjust the financial statements 调整财务报表 FX|0R#4vm
54.perform additional audit procedures 实施追加的审计程序 &*(n<5wt
55.audit risk 审计风险 G}=`VYK
56.detection risk 检查风险 .8T\Nr\~2
57.inappropriate audit opinion 不适当的审计意见 ";)r*UgR{B
58.material misstatement 重大的错报 bK$/,,0=X/
59.tolerable misstatement 可容忍错报 j<l#qho{h
60.the acceptable level of detection risk 可接受的检查风险