1.audit 审计 (oR~%2K
2.attestation 鉴证 e"wzb< b
3.credibility 可信赖程度 T7"QwA
4.audit of financial statements 财务报表审计 dqJ 8l
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5.agreed-upon procedures 执行商定程序 u6F>o+Td)
6.high levels of assurance 高水平保证 bL`\l!qQx;
7.compilation 编制 &Z[+V)6,,
8.reliability 可靠性 b@&uwS v
9.relevance 相关性 'G~i;o 2
10.professional skepticism 职业谨慎 $kxP5q%9
11.objectivity 客观性 ]7cciob
12. professional competence 专业胜任能力 R;pW,]}g,
13.Senior/CPA-in-charge 项目经理 Wz=&
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14.audit engagement letter 业务约定书 Ahl&2f\
15.recurring audit 连续审计 P7b"(G%
16.the client 委托人 eOiH7{OA,
17.change CPA 更换注册会计师 Jk-WD"J6
18.the existing CPA 现任注册会计师 >J3mta3
19.the successor CPA 后任注册会计师 ;M0`8MD
20.the preceding CPA前任注册会计师 rP'%f 6
21.issue the audit report 出具审计报告 Nwt[)\W `
22.expert 专家 >!@D^3PPA
23.the board of directors 董事会 p\6}<b"p
24.knowledge of the entity‘ s business 了解被审计单位情况 fMFkA(Of^
25.assess material misstatement risks评估重大错报风险 } =)u_q
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 \t1#5
27.a general knowledge of —— 初步了解―――的情况 )W 5g-@
28.a more knowledge of—— 进一步了解的情况 L=qhb;[L
29.the prior year‘s working papers 以前年度工作底稿 ;$6L_C4B
30.minutes of meeting 会议纪要 lY"l6
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31.business risks 经营风险 p?>J
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32.appropriateness 适当性 lAM)X&}0
33.accounting estimate 会计估计 K"XwSZ/
34.management representations 管理层声明 F?R6zvive
35.going concern assumption 持续经营假设 U5N |2
36.audit plan 审计计划 |(*btdqy3
37.significant audit areas 重点审计领域 M j[+h|e
38.error 错误 8 <;.[l
39.fraud舞弊 @}H'2V
40.modified or additional procedures 修改或追加审计程序 +58^{_k+%
41.misappropriation of assets 侵占资产 0.wF2!V.
42.transactions without substance 虚假交易 /klo),|&
43.unusual pressures 异常压力 QxLrpM"O
44.the suspected noncompliance 涉嫌存在违法行为 Qc-W2%
45.materialiy 重要性 }v2p]D5n.
46.exceed the materiality level 超过重要性水平 Zf}2c8Vc4
47.approach the materiality level 接近重要性水平 $peL1'Evo
48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 1}|y^oB\-
50.misstatements or omissions 错报或漏报 FT~c|ep.
51.aggregate 总计 r9u'+$vmF
52.subsequent events 期后事项 NAE|iyw
53.adjust the financial statements 调整财务报表 SaF0JPm4z
54.perform additional audit procedures 实施追加的审计程序 8A]8yX =
55.audit risk 审计风险 sj&(O@~R
56.detection risk 检查风险 *!y04'p`<
57.inappropriate audit opinion 不适当的审计意见 5OGwOZAj52
58.material misstatement 重大的错报 V.u^;gr3
59.tolerable misstatement 可容忍错报 [ _xOz4`%
60.the acceptable level of detection risk 可接受的检查风险