1.audit 审计 `4q
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2.attestation 鉴证 =cx_3gCr{
3.credibility 可信赖程度 4(8BWP~.y2
4.audit of financial statements 财务报表审计 |1+mHp
5.agreed-upon procedures 执行商定程序 CL!s #w1I\
6.high levels of assurance 高水平保证 reNUIDt/c
7.compilation 编制 M&rbXi.
8.reliability 可靠性 Tx$bg(
9.relevance 相关性 (Ii+}Mfp
10.professional skepticism 职业谨慎 [ofZ1hB4
11.objectivity 客观性 yV)9KGV+:
12. professional competence 专业胜任能力 (/_w23rr
13.Senior/CPA-in-charge 项目经理 q9$K.=_5
14.audit engagement letter 业务约定书 A=wh&X
15.recurring audit 连续审计 i%r+/D)KvG
16.the client 委托人 ?r.U5}PBI
17.change CPA 更换注册会计师 ]_! .xx>
18.the existing CPA 现任注册会计师 p$XvVzW#<
19.the successor CPA 后任注册会计师 Xc
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20.the preceding CPA前任注册会计师 >#5jO9
21.issue the audit report 出具审计报告 l+^4y_
22.expert 专家 U/{#~P5s
23.the board of directors 董事会 W;P8'_2Y
24.knowledge of the entity‘ s business 了解被审计单位情况 nS^,Sq\Ak
25.assess material misstatement risks评估重大错报风险 .fNLhyd
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }I~)o!N%7
27.a general knowledge of —— 初步了解―――的情况 ?T>)7Y)
28.a more knowledge of—— 进一步了解的情况 ,mE}#cyY
29.the prior year‘s working papers 以前年度工作底稿 zi+NQOhR
30.minutes of meeting 会议纪要 |u^~Z-.
31.business risks 经营风险 \~>7n'd ]
32.appropriateness 适当性 R9~c: A4G
33.accounting estimate 会计估计 S@WT;Q2Z
34.management representations 管理层声明 !<5Wi)*
35.going concern assumption 持续经营假设 <im<0;i&e
36.audit plan 审计计划 !=v d:,
37.significant audit areas 重点审计领域 %$+bO/f
38.error 错误 yO J|t#
39.fraud舞弊 {$_Gjv
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 eeOG(@@o(
42.transactions without substance 虚假交易 C ?aa
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43.unusual pressures 异常压力 -N1X=4/f
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44.the suspected noncompliance 涉嫌存在违法行为 %u*HNo
45.materialiy 重要性 5Ln !>,
46.exceed the materiality level 超过重要性水平 7,R
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47.approach the materiality level 接近重要性水平 P
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48.an acceptably low level 可接受水平 wF{M"$am
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
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50.misstatements or omissions 错报或漏报 VP6_}9:9
51.aggregate 总计 D'"l%p
52.subsequent events 期后事项 3\a VZx!
53.adjust the financial statements 调整财务报表 EnYEAjX
54.perform additional audit procedures 实施追加的审计程序 F Xp_`9.zH
55.audit risk 审计风险 /wJocx]vQ
56.detection risk 检查风险 ZtOv'nTD
57.inappropriate audit opinion 不适当的审计意见 `Wp& 'X
58.material misstatement 重大的错报 8MBvp*
59.tolerable misstatement 可容忍错报 d'
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60.the acceptable level of detection risk 可接受的检查风险