1.audit 审计 BV
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2.attestation 鉴证 "A?_)=zZ
3.credibility 可信赖程度 .U !;fJ9
4.audit of financial statements 财务报表审计 DweWFipyPi
5.agreed-upon procedures 执行商定程序 1"CbuV
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6.high levels of assurance 高水平保证 O(E-ox~q
7.compilation 编制 oxPb; %
8.reliability 可靠性 @*c)
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9.relevance 相关性 I:aG(8Bi)H
10.professional skepticism 职业谨慎 oFRb+H(E
11.objectivity 客观性 d.&~n`Rv!p
12. professional competence 专业胜任能力 D0&{iZ(
13.Senior/CPA-in-charge 项目经理 {XNu4d9w(
14.audit engagement letter 业务约定书 ~L'}!'
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15.recurring audit 连续审计 XJ;JDch
16.the client 委托人 RFu]vFff
17.change CPA 更换注册会计师 (7rG~d1iS
18.the existing CPA 现任注册会计师 ynN[N(m#
19.the successor CPA 后任注册会计师 P!";$]+
20.the preceding CPA前任注册会计师 uv[e0,@
21.issue the audit report 出具审计报告 VmB/X))
22.expert 专家 !Jj=H()}
23.the board of directors 董事会 z
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24.knowledge of the entity‘ s business 了解被审计单位情况 rkl/5z??
25.assess material misstatement risks评估重大错报风险 `
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况 &~Q ?k
28.a more knowledge of—— 进一步了解的情况 -~h2^Oez
29.the prior year‘s working papers 以前年度工作底稿 G?/1
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30.minutes of meeting 会议纪要 GJqSN
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31.business risks 经营风险 5\tYs=>b<
32.appropriateness 适当性 )N2yhdcqI
33.accounting estimate 会计估计 AsM""x1Ix
34.management representations 管理层声明 gGU3e(!Uc
35.going concern assumption 持续经营假设 m-a_<xo
36.audit plan 审计计划 <_H0Q_/(
37.significant audit areas 重点审计领域 +*
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38.error 错误 P"u* bqk
39.fraud舞弊 JCZJ\f*EZ
40.modified or additional procedures 修改或追加审计程序 <..%@]+
41.misappropriation of assets 侵占资产 H2RNekck
42.transactions without substance 虚假交易 l(zkMR$b8
43.unusual pressures 异常压力 ,9"</\]`
44.the suspected noncompliance 涉嫌存在违法行为 ^ :Q |,oy
45.materialiy 重要性 !U/:!e`N
46.exceed the materiality level 超过重要性水平 zT~ GBC-IX
47.approach the materiality level 接近重要性水平 7w{`f)~
48.an acceptably low level 可接受水平 vVLR9"rHM
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 +.HQ+`8z]
50.misstatements or omissions 错报或漏报 0tB9X9 :,
51.aggregate 总计 v(4C?vxhG
52.subsequent events 期后事项 BoIe<{X(9
53.adjust the financial statements 调整财务报表 #D+Fq^="P
54.perform additional audit procedures 实施追加的审计程序 =W ! m`
55.audit risk 审计风险 ASy7")5
56.detection risk 检查风险 4[.-
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57.inappropriate audit opinion 不适当的审计意见 xyz-T1ib
58.material misstatement 重大的错报 ;Xgy2'3
59.tolerable misstatement 可容忍错报 +U%lWE%
60.the acceptable level of detection risk 可接受的检查风险