1.audit 审计 <@@.~Qm'
2.attestation 鉴证 YI&^j2
3.credibility 可信赖程度 cp[4$lu
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 =(.HO:#
6.high levels of assurance 高水平保证
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7.compilation 编制 Tw-gM-m;
8.reliability 可靠性 {@B<$g
9.relevance 相关性 #}e)*(
10.professional skepticism 职业谨慎 y*|"!FK
11.objectivity 客观性 (Cqhk:F
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 b[$l{RQ[?
14.audit engagement letter 业务约定书 ,58D=EgFy
15.recurring audit 连续审计 Z`q?p E>R
16.the client 委托人 4}fG{Bk
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 b^6Ooc/-k
19.the successor CPA 后任注册会计师 %'k^aqFL
20.the preceding CPA前任注册会计师 VT;$:>!+
21.issue the audit report 出具审计报告 ewY+a ,t
22.expert 专家 ndW??wiM
23.the board of directors 董事会 dhsQfWg#}
24.knowledge of the entity‘ s business 了解被审计单位情况 a:v&pj+|<
25.assess material misstatement risks评估重大错报风险 <|s|6C
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-Ffs
27.a general knowledge of —— 初步了解―――的情况 1r|'n aiZ
28.a more knowledge of—— 进一步了解的情况 D{ @x
29.the prior year‘s working papers 以前年度工作底稿 w+*Jl}&\
30.minutes of meeting 会议纪要 BWfsk/lej
31.business risks 经营风险 ZIkXy*<(
32.appropriateness 适当性 !NjC+ps]
33.accounting estimate 会计估计 hSo\
34.management representations 管理层声明 b":cj:mxL
35.going concern assumption 持续经营假设 N1+%[Uh9)
36.audit plan 审计计划 [bH6>{3u
37.significant audit areas 重点审计领域 qL
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38.error 错误 ()=
39.fraud舞弊 OUS@)Tyh
40.modified or additional procedures 修改或追加审计程序 1[:?
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41.misappropriation of assets 侵占资产 T>.*c6I
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42.transactions without substance 虚假交易 IbF[nQ
43.unusual pressures 异常压力 :TX!lbCq
44.the suspected noncompliance 涉嫌存在违法行为 IF$f^$
45.materialiy 重要性 F{ B__Kf
46.exceed the materiality level 超过重要性水平 >Vn;1 |w
47.approach the materiality level 接近重要性水平 %Nzg~ZPbmT
48.an acceptably low level 可接受水平 YeptYW@xfw
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 G>d@lt
50.misstatements or omissions 错报或漏报 W6
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51.aggregate 总计 $ R,7#7bG
52.subsequent events 期后事项 ^e8~eL+
53.adjust the financial statements 调整财务报表 4}gqtw:
54.perform additional audit procedures 实施追加的审计程序 .@gv}`>
55.audit risk 审计风险 RU>T?2
56.detection risk 检查风险 *'1qA0Xc
57.inappropriate audit opinion 不适当的审计意见 al(t-3`<
58.material misstatement 重大的错报 -|"mB"Dc
59.tolerable misstatement 可容忍错报 o}
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60.the acceptable level of detection risk 可接受的检查风险