1.audit 审计 @xmL?wz
2.attestation 鉴证 gVb;sk^
3.credibility 可信赖程度 Ty7xjIs
4.audit of financial statements 财务报表审计 ?xIwQd0
5.agreed-upon procedures 执行商定程序 ?v6xaVg:
6.high levels of assurance 高水平保证 SDZ/rC!C
7.compilation 编制 ,XR1N$LN8_
8.reliability 可靠性 wPyfne?~,
9.relevance 相关性 e~xN[Q\0]
10.professional skepticism 职业谨慎 <&B)i\j8=b
11.objectivity 客观性 GP1b/n3F1
12. professional competence 专业胜任能力 h(ZZ7(ue
13.Senior/CPA-in-charge 项目经理 >Ka}v:E
14.audit engagement letter 业务约定书 1a`dB
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15.recurring audit 连续审计 _pL:dKfy7
16.the client 委托人 I_\j0
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17.change CPA 更换注册会计师 wgY:W:y'N
18.the existing CPA 现任注册会计师 86oa>#opU
19.the successor CPA 后任注册会计师 9[T}cN=|
20.the preceding CPA前任注册会计师 NU O9,
21.issue the audit report 出具审计报告 'V/+v#V+>
22.expert 专家 T=%,^
23.the board of directors 董事会 `-IX"rf
24.knowledge of the entity‘ s business 了解被审计单位情况 (*F/^4p!$
25.assess material misstatement risks评估重大错报风险 4'[/gMUkw
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 n2cb,b/7
27.a general knowledge of —— 初步了解―――的情况 (}
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28.a more knowledge of—— 进一步了解的情况 V_^p?Fi#
29.the prior year‘s working papers 以前年度工作底稿 |bDUekjR
30.minutes of meeting 会议纪要 3,t3\`=
31.business risks 经营风险 'a[|'
32.appropriateness 适当性 8(]*J8/wt
33.accounting estimate 会计估计 22$M6Qof]n
34.management representations 管理层声明 DgW*Br8<
35.going concern assumption 持续经营假设 R
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36.audit plan 审计计划 0w)Gb}o$
37.significant audit areas 重点审计领域 h8'`g 0
38.error 错误 )H8Rfn?
39.fraud舞弊 d0YDNP%,_
40.modified or additional procedures 修改或追加审计程序 J#ujI e
41.misappropriation of assets 侵占资产 n
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42.transactions without substance 虚假交易 4SlEc|'7@
43.unusual pressures 异常压力 6fY-DqF!
44.the suspected noncompliance 涉嫌存在违法行为 [7_1GSS1
45.materialiy 重要性 JS$ojL^
46.exceed the materiality level 超过重要性水平 ^ZuwUuuf
47.approach the materiality level 接近重要性水平 9vZ:oO
48.an acceptably low level 可接受水平 HtpZ5
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 wwUa+6?
50.misstatements or omissions 错报或漏报 ^ZP
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51.aggregate 总计 x4v@
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52.subsequent events 期后事项 bf@H(gCW=
53.adjust the financial statements 调整财务报表 mBN+c9n/
54.perform additional audit procedures 实施追加的审计程序 %?2y2O,;
55.audit risk 审计风险 j]P'xrWl]8
56.detection risk 检查风险 eCFMWFhC
57.inappropriate audit opinion 不适当的审计意见 #83`T&Xw*
58.material misstatement 重大的错报 zi%Ql|zI~
59.tolerable misstatement 可容忍错报 {#y~ Qk;T
60.the acceptable level of detection risk 可接受的检查风险