1.audit 审计 (x
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2.attestation 鉴证 (9R;-3vY:S
3.credibility 可信赖程度 k.z(.uc=
4.audit of financial statements 财务报表审计 ,u>[cRqw
5.agreed-upon procedures 执行商定程序 @VPmr}p:{
6.high levels of assurance 高水平保证 Q(36RX%@
7.compilation 编制 PV:J>!]
8.reliability 可靠性 tuLNGU
9.relevance 相关性 SA7(EJ95
10.professional skepticism 职业谨慎 SL-;h#-y
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11.objectivity 客观性 G[1\5dK*uR
12. professional competence 专业胜任能力 /'VbV8%
13.Senior/CPA-in-charge 项目经理 9:P]{}
14.audit engagement letter 业务约定书 bF6J>&]!
15.recurring audit 连续审计 f,4erTBH
16.the client 委托人 ]f0OmUHR5i
17.change CPA 更换注册会计师 UWidT+'Sa
18.the existing CPA 现任注册会计师 C!|LGzs0
19.the successor CPA 后任注册会计师 AgZ?Ry
20.the preceding CPA前任注册会计师 #*:^\z_Jd
21.issue the audit report 出具审计报告 'qvj[lpGr
22.expert 专家 -Caj>K
23.the board of directors 董事会 \5 rJ
24.knowledge of the entity‘ s business 了解被审计单位情况 Z"RgqNf
25.assess material misstatement risks评估重大错报风险 fjOq@thD
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 :eSsqt9]9
27.a general knowledge of —— 初步了解―――的情况 P#7=h:.522
28.a more knowledge of—— 进一步了解的情况 - Z`RKR8C
29.the prior year‘s working papers 以前年度工作底稿 _&/ {A|n
30.minutes of meeting 会议纪要 uZZRFioX|
31.business risks 经营风险 /0 4US5En
32.appropriateness 适当性 xP!QV~$>
33.accounting estimate 会计估计 S>r",S
34.management representations 管理层声明 3 ye
35.going concern assumption 持续经营假设 QeG9CS)E}j
36.audit plan 审计计划 NB4O,w
37.significant audit areas 重点审计领域 fP V n;
38.error 错误 5|nc^
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39.fraud舞弊 w7o`BR
40.modified or additional procedures 修改或追加审计程序 ^:]$m;v]
41.misappropriation of assets 侵占资产 I{jvUYrKH
42.transactions without substance 虚假交易 //_H_ue$
43.unusual pressures 异常压力 31@Lr[!
44.the suspected noncompliance 涉嫌存在违法行为 U!`iKy-
45.materialiy 重要性 `/ayg:WSU
46.exceed the materiality level 超过重要性水平 (Xcy/QT
47.approach the materiality level 接近重要性水平 {BT/P!
48.an acceptably low level 可接受水平 Hddc-7s
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 c#sHnpP
50.misstatements or omissions 错报或漏报 18!y7
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51.aggregate 总计 ,_fz)@)
52.subsequent events 期后事项 }}{n|l+R5
53.adjust the financial statements 调整财务报表 qfyZda0d
54.perform additional audit procedures 实施追加的审计程序 9MYk5q.X:
55.audit risk 审计风险 b1KtSRLV
56.detection risk 检查风险 CMaph
57.inappropriate audit opinion 不适当的审计意见 B+j]C$8}
58.material misstatement 重大的错报 J+J,W5t^
59.tolerable misstatement 可容忍错报 *L$2M?xkY
60.the acceptable level of detection risk 可接受的检查风险