1.audit 审计 `9Ngax=_
2.attestation 鉴证 sBp|Lo
3.credibility 可信赖程度 "%ag^v9
4.audit of financial statements 财务报表审计 XboOvdt^|
5.agreed-upon procedures 执行商定程序 GN{\ccej
6.high levels of assurance 高水平保证 i2b\`
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7.compilation 编制 GSV,
8.reliability 可靠性 mh44
9.relevance 相关性 heZ)+}U~
10.professional skepticism 职业谨慎 Q3%a=ba)h
11.objectivity 客观性 /6F 1=O(c>
12. professional competence 专业胜任能力 Ed#%F-1sX
13.Senior/CPA-in-charge 项目经理 {d(PH7R
14.audit engagement letter 业务约定书 IgEg
15.recurring audit 连续审计 x[nv+n
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16.the client 委托人 ` 2|~Z
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17.change CPA 更换注册会计师 6 6x} |7
18.the existing CPA 现任注册会计师 x=1G|<z%
19.the successor CPA 后任注册会计师 M@!Gk
20.the preceding CPA前任注册会计师 a
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21.issue the audit report 出具审计报告 Pb} &c
22.expert 专家 f&`v-kiAn=
23.the board of directors 董事会 8!>uC&bE8
24.knowledge of the entity‘ s business 了解被审计单位情况 [k-7Kq
25.assess material misstatement risks评估重大错报风险 &g,K5at
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 I>/`W
27.a general knowledge of —— 初步了解―――的情况 }3:TPW5S
28.a more knowledge of—— 进一步了解的情况 ~2@U85"o
29.the prior year‘s working papers 以前年度工作底稿 \,
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30.minutes of meeting 会议纪要 _1y|#o
31.business risks 经营风险 S,AZrgh,"X
32.appropriateness 适当性 ] >ipC,v
33.accounting estimate 会计估计 &:]_a?|*S
34.management representations 管理层声明 *sJx0<!M}
35.going concern assumption 持续经营假设 9 K$F.{cx
36.audit plan 审计计划 WbH/K]/1)h
37.significant audit areas 重点审计领域 ;~~Oc
38.error 错误 Vu`dEvL?
39.fraud舞弊 nS?HH6H
40.modified or additional procedures 修改或追加审计程序 |BH,
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41.misappropriation of assets 侵占资产 1:Y
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42.transactions without substance 虚假交易 &[cL%pP
43.unusual pressures 异常压力 a0)+=*$
44.the suspected noncompliance 涉嫌存在违法行为 m)_1->K
45.materialiy 重要性 ~R)w
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46.exceed the materiality level 超过重要性水平 q*{"6"4(
47.approach the materiality level 接近重要性水平 +*0THol-
48.an acceptably low level 可接受水平
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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 3=bzIU
50.misstatements or omissions 错报或漏报 vW$]:).
51.aggregate 总计 8GlH)J+kq
52.subsequent events 期后事项 Qg6m
53.adjust the financial statements 调整财务报表 p6=#LwL'
54.perform additional audit procedures 实施追加的审计程序 iXl1S[.l
55.audit risk 审计风险 3%EwA\V(
56.detection risk 检查风险 nj7Ri=lyS
57.inappropriate audit opinion 不适当的审计意见 C
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58.material misstatement 重大的错报 AU'{aC+p
59.tolerable misstatement 可容忍错报 L6 _Sc-sU
60.the acceptable level of detection risk 可接受的检查风险