1.audit 审计 6^['g-\2
2.attestation 鉴证 +D1;_D
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3.credibility 可信赖程度 MC3XGnT#5
4.audit of financial statements 财务报表审计 A20_a;V
5.agreed-upon procedures 执行商定程序 C,-V>bx g
6.high levels of assurance 高水平保证 E/_=0t
7.compilation 编制 SsafRK$
8.reliability 可靠性 2P9h x5PiV
9.relevance 相关性 D?]aYCT
10.professional skepticism 职业谨慎 4 !~JNO
11.objectivity 客观性 ms3Ec`i9
12. professional competence 专业胜任能力 #(CI/7
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13.Senior/CPA-in-charge 项目经理 dvsOJj/b
14.audit engagement letter 业务约定书 lbg!B4,
15.recurring audit 连续审计 \u,hS*v0
16.the client 委托人 ~9]tt\jN*Y
17.change CPA 更换注册会计师 9n!3yZVSe
18.the existing CPA 现任注册会计师 @8@cpm
19.the successor CPA 后任注册会计师 qX:54$t
20.the preceding CPA前任注册会计师 @q5!3Nz
21.issue the audit report 出具审计报告 ,[+gE\z{{u
22.expert 专家 \rADwZm
23.the board of directors 董事会 1h]Dc(Oc#=
24.knowledge of the entity‘ s business 了解被审计单位情况 SL:o.g(>4
25.assess material misstatement risks评估重大错报风险 m+DkO{8F
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 X>F/0/
27.a general knowledge of —— 初步了解―――的情况 ;wDcYs
28.a more knowledge of—— 进一步了解的情况 V# w$|B\
29.the prior year‘s working papers 以前年度工作底稿 qVJV 9n
30.minutes of meeting 会议纪要 " S#0QH%5
31.business risks 经营风险 r
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32.appropriateness 适当性 K*;=^PY
33.accounting estimate 会计估计 S! ,.#e (Y
34.management representations 管理层声明 "v jFL9
35.going concern assumption 持续经营假设 sh}=#eb
36.audit plan 审计计划 RIl%p~
37.significant audit areas 重点审计领域 HnioB=fc
38.error 错误 |??uVA)\X
39.fraud舞弊 l$d 4g?Z
40.modified or additional procedures 修改或追加审计程序 l[Ng8[R
41.misappropriation of assets 侵占资产 8Z/P<u
42.transactions without substance 虚假交易 Y4!v1
43.unusual pressures 异常压力 1>57rx"l
44.the suspected noncompliance 涉嫌存在违法行为 <J {VTk ~
45.materialiy 重要性 ZxbWgM5rm
46.exceed the materiality level 超过重要性水平 O,9KhX
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47.approach the materiality level 接近重要性水平 GRO[&;d`
48.an acceptably low level 可接受水平 v2JC{XqrI
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 ;2)@NH
50.misstatements or omissions 错报或漏报 K!HSQ,AC
51.aggregate 总计 gGe `w
52.subsequent events 期后事项 G+^HZ4jg
53.adjust the financial statements 调整财务报表 %dO'kU /-
54.perform additional audit procedures 实施追加的审计程序 &cayhL/%
55.audit risk 审计风险 (Pc:A!}
56.detection risk 检查风险 *'PG@S
57.inappropriate audit opinion 不适当的审计意见 yWFDGk
58.material misstatement 重大的错报 fX#Em'Ab[
59.tolerable misstatement 可容忍错报 #Cvjv;
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60.the acceptable level of detection risk 可接受的检查风险