1.audit 审计 &dA{ <.
2.attestation 鉴证 M? 7
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3.credibility 可信赖程度 Hz A+Oi
4.audit of financial statements 财务报表审计 2RW^Nqc9
5.agreed-upon procedures 执行商定程序 #L,>)Xk jS
6.high levels of assurance 高水平保证 sT&O %(
7.compilation 编制 bD*z"e
8.reliability 可靠性 SU.9;I
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9.relevance 相关性 "XvM1G&s`
10.professional skepticism 职业谨慎 sqKLz
11.objectivity 客观性 PH,MZ"Z%
12. professional competence 专业胜任能力 #f*,mY|>
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 J})#43P
15.recurring audit 连续审计 <qGVOAnz+
16.the client 委托人 (WoKrd.!
17.change CPA 更换注册会计师 %M?A>7b
18.the existing CPA 现任注册会计师 ,Oqd4NS
19.the successor CPA 后任注册会计师 gW0{s[}T
20.the preceding CPA前任注册会计师 I,rs&m?/m
21.issue the audit report 出具审计报告 e G8Zn<:s
22.expert 专家 E05RqnqBn0
23.the board of directors 董事会 {3V%
24.knowledge of the entity‘ s business 了解被审计单位情况 Z{'.fq2A
25.assess material misstatement risks评估重大错报风险 s#f6qj
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 :Ng4?
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27.a general knowledge of —— 初步了解―――的情况 ry99R|/d1
28.a more knowledge of—— 进一步了解的情况 6LVJ*sjSy
29.the prior year‘s working papers 以前年度工作底稿 #HgXTC
30.minutes of meeting 会议纪要 <4DSk9/
31.business risks 经营风险 u+U '|6)E
32.appropriateness 适当性 ,2*^G;J1
33.accounting estimate 会计估计
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34.management representations 管理层声明 P:`tL)W_
35.going concern assumption 持续经营假设 F0&BEJBkU
36.audit plan 审计计划 4tZnYGvqe
37.significant audit areas 重点审计领域 lQt&K1m
38.error 错误 \1 ^qfw
39.fraud舞弊 KN41kkN
40.modified or additional procedures 修改或追加审计程序 fi/[(RBG
41.misappropriation of assets 侵占资产 {9 PeBc
42.transactions without substance 虚假交易 hvc%6A\nm
43.unusual pressures 异常压力 VW,"
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44.the suspected noncompliance 涉嫌存在违法行为 WKHEU)'!
45.materialiy 重要性 xt{f+c@P
46.exceed the materiality level 超过重要性水平 Hh|a(Zq,
47.approach the materiality level 接近重要性水平 vocXk_
48.an acceptably low level 可接受水平 rSGt`#E-s.
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 M=HP!hn
50.misstatements or omissions 错报或漏报 t&GjW6]W
51.aggregate 总计 l}#z#L2,`
52.subsequent events 期后事项 Y~R['u,
53.adjust the financial statements 调整财务报表 FN-j@
54.perform additional audit procedures 实施追加的审计程序 #<^ngoOj
55.audit risk 审计风险 8ec6J*b
56.detection risk 检查风险 VaLx- RX
57.inappropriate audit opinion 不适当的审计意见 6f$h1$$)^
58.material misstatement 重大的错报 n$z}DE5 #
59.tolerable misstatement 可容忍错报 h3 Bs
60.the acceptable level of detection risk 可接受的检查风险