1.audit 审计 `jP6;i
2.attestation 鉴证 ~(}zp<e|
3.credibility 可信赖程度 R!:1{1
4.audit of financial statements 财务报表审计 :z.<||T
5.agreed-upon procedures 执行商定程序 C6GYhG]
6.high levels of assurance 高水平保证 8G9V8hS1#B
7.compilation 编制 \i{=%[c
8.reliability 可靠性 $L?stgU
9.relevance 相关性 *NDzU%X8
10.professional skepticism 职业谨慎 pCv=rK@
11.objectivity 客观性 )5B90[M|t
12. professional competence 专业胜任能力 " 4s,a
13.Senior/CPA-in-charge 项目经理 Ix"uk6 h
14.audit engagement letter 业务约定书 *8Gx_$t&
15.recurring audit 连续审计 &}rh+z
16.the client 委托人
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17.change CPA 更换注册会计师 Q&yfl
18.the existing CPA 现任注册会计师 zL1H[}[z+
19.the successor CPA 后任注册会计师 JrO2"S
20.the preceding CPA前任注册会计师 }nuhLt1
21.issue the audit report 出具审计报告 C5F}*]E[y
22.expert 专家 R(3V !ph
23.the board of directors 董事会 SZEX;M
24.knowledge of the entity‘ s business 了解被审计单位情况 a Z
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25.assess material misstatement risks评估重大错报风险 JIDE]f
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 }56"4/ Z
27.a general knowledge of —— 初步了解―――的情况 iz>a0~(K
28.a more knowledge of—— 进一步了解的情况 b bX2D/
29.the prior year‘s working papers 以前年度工作底稿 \S3C"P%w
30.minutes of meeting 会议纪要 $KKrl
31.business risks 经营风险 A-uEZj_RD=
32.appropriateness 适当性 jPhOk>m
33.accounting estimate 会计估计 "h\{PoG
34.management representations 管理层声明 ^BW V6
35.going concern assumption 持续经营假设 W +C\/
36.audit plan 审计计划 ^qGH77#z
37.significant audit areas 重点审计领域 \3Ys8umKq
38.error 错误 B$aboL2
39.fraud舞弊 (V}D
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40.modified or additional procedures 修改或追加审计程序 |>Kf_b Y#
41.misappropriation of assets 侵占资产 {}[S,L
42.transactions without substance 虚假交易 ^2XoYgv
43.unusual pressures 异常压力 zAS&L%^ tV
44.the suspected noncompliance 涉嫌存在违法行为 \%f4)Qb
45.materialiy 重要性 $GPenQ~},
46.exceed the materiality level 超过重要性水平 -&y{8<bu4H
47.approach the materiality level 接近重要性水平 >(p "!
48.an acceptably low level 可接受水平 =]E;wWC
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 jmz, 1[
50.misstatements or omissions 错报或漏报 yD$rls:v<
51.aggregate 总计 ZmU S}
52.subsequent events 期后事项 r)q6^|~47
53.adjust the financial statements 调整财务报表 |&o%c/
54.perform additional audit procedures 实施追加的审计程序 UII R$,XB
55.audit risk 审计风险 '
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56.detection risk 检查风险 ZoF\1C ^
57.inappropriate audit opinion 不适当的审计意见 P.=&:ay7?
58.material misstatement 重大的错报 Hi|'
59.tolerable misstatement 可容忍错报 AS'a'x>8>,
60.the acceptable level of detection risk 可接受的检查风险