1.audit 审计 /Rf,Rjs
2.attestation 鉴证 &cWC&Ws"
3.credibility 可信赖程度 1{ H=The
4.audit of financial statements 财务报表审计 \.aKxj5
5.agreed-upon procedures 执行商定程序 {?;qy\m]o
6.high levels of assurance 高水平保证 _l"=#i@L
7.compilation 编制 {Rdh4ZKh
8.reliability 可靠性 4]HW!J
9.relevance 相关性 %a
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10.professional skepticism 职业谨慎 6HguZ_jC
11.objectivity 客观性 Q>q-6/|UX
12. professional competence 专业胜任能力 5hH
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13.Senior/CPA-in-charge 项目经理 =P9Tc"2PN
14.audit engagement letter 业务约定书 Z2L7US-
15.recurring audit 连续审计 i[?VF\Y(
16.the client 委托人 1V wcJd
17.change CPA 更换注册会计师 AdpJ4}|0
18.the existing CPA 现任注册会计师 .kU}x3m
19.the successor CPA 后任注册会计师 =r)LG,w212
20.the preceding CPA前任注册会计师 **\?-*c=U
21.issue the audit report 出具审计报告 !F:mDZeY
22.expert 专家 c1q;
23.the board of directors 董事会 $dxA7 `L
24.knowledge of the entity‘ s business 了解被审计单位情况 (wFoI}s
25.assess material misstatement risks评估重大错报风险 \11+~
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 QH,Fw$1
27.a general knowledge of —— 初步了解―――的情况 P(s:+
28.a more knowledge of—— 进一步了解的情况 bU/4KZ'-^
29.the prior year‘s working papers 以前年度工作底稿 v}J0j
30.minutes of meeting 会议纪要 aX~Jk >a0
31.business risks 经营风险 VP~(;H5%
32.appropriateness 适当性 ]WzeJ"r {3
33.accounting estimate 会计估计 $|g
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34.management representations 管理层声明 .EPv4[2%F8
35.going concern assumption 持续经营假设 3GNcnb
36.audit plan 审计计划 }$'XV.
37.significant audit areas 重点审计领域 bSz@@s.
38.error 错误 0K6My4d{
39.fraud舞弊 h56Kmxxk
40.modified or additional procedures 修改或追加审计程序 Sgr. V)
41.misappropriation of assets 侵占资产 OTGy[jY"
42.transactions without substance 虚假交易 k+%&dEE|vH
43.unusual pressures 异常压力 S[gACEZ =
44.the suspected noncompliance 涉嫌存在违法行为 Qcks:|5
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 D66NF;7q
47.approach the materiality level 接近重要性水平 oeZUd}P
48.an acceptably low level 可接受水平 Ud Vf/PGx
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 2~4&4
50.misstatements or omissions 错报或漏报 c:52pYf+
51.aggregate 总计 {n&n^`Em
52.subsequent events 期后事项 A|,qjiEJCc
53.adjust the financial statements 调整财务报表 D^2lb"3
54.perform additional audit procedures 实施追加的审计程序 _-sFJi8B
55.audit risk 审计风险 +*w}H
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56.detection risk 检查风险 ?E_;[(Mcr
57.inappropriate audit opinion 不适当的审计意见 Zwz co
58.material misstatement 重大的错报 J2 / 19'QE
59.tolerable misstatement 可容忍错报 h1"|$
60.the acceptable level of detection risk 可接受的检查风险