1.audit 审计 sR_
xe}-
2.attestation 鉴证 (P@Y36j>N
3.credibility 可信赖程度
Xm_$
dZ
4.audit of financial statements 财务报表审计 v[S-Pi1
5.agreed-upon procedures 执行商定程序 61K"(r~
6.high levels of assurance 高水平保证 |)U|:F/{@
7.compilation 编制 c^.l2Q!
8.reliability 可靠性 LSd*|3E}n
9.relevance 相关性 (f1M'w/OD
10.professional skepticism 职业谨慎 kv?|'DN
11.objectivity 客观性 8+'C_t/0i
12. professional competence 专业胜任能力 z,f=}t[.Y
13.Senior/CPA-in-charge 项目经理 jqcz\n d
14.audit engagement letter 业务约定书 0SV \{]2
15.recurring audit 连续审计 [CN$ScK,
16.the client 委托人 n9hm790x-
17.change CPA 更换注册会计师 TEVI'%F
18.the existing CPA 现任注册会计师 rVryt<2:@r
19.the successor CPA 后任注册会计师 ~+n,1]W_
20.the preceding CPA前任注册会计师 RtV.d\
21.issue the audit report 出具审计报告 \54}T4R
22.expert 专家 $Ua56Y
23.the board of directors 董事会 @Hjea1@t
24.knowledge of the entity‘ s business 了解被审计单位情况 "pvZ,l>8f
25.assess material misstatement risks评估重大错报风险 S GcBmjP
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 KL3<Iz]
27.a general knowledge of —— 初步了解―――的情况 "Pc$\zJm;
28.a more knowledge of—— 进一步了解的情况 sic$uT
29.the prior year‘s working papers 以前年度工作底稿 5
nLDj:C~
30.minutes of meeting 会议纪要 x:z0EYL
31.business risks 经营风险 1'KishHK=
32.appropriateness 适当性 :Jxh2
33.accounting estimate 会计估计 :nGMtF
34.management representations 管理层声明 UuJjO^t
35.going concern assumption 持续经营假设 V[hK2rVH.
36.audit plan 审计计划 tIZ~^*'
37.significant audit areas 重点审计领域 f~M8A.
38.error 错误 "S!3m9_#
39.fraud舞弊 ^Udv]Wh
40.modified or additional procedures 修改或追加审计程序 oRY!\ADR
41.misappropriation of assets 侵占资产 QGPw2Q
42.transactions without substance 虚假交易 fEnQE EU~P
43.unusual pressures 异常压力 f}fsoDoQ=
44.the suspected noncompliance 涉嫌存在违法行为 s:|M].
45.materialiy 重要性 3fkk
[U
46.exceed the materiality level 超过重要性水平 PEXq:TA
47.approach the materiality level 接近重要性水平 l?E|RKp
48.an acceptably low level 可接受水平 hKe30#:v
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 8 %Sb+w07
50.misstatements or omissions 错报或漏报 =x
l~][
51.aggregate 总计 4E3g,%9u
52.subsequent events 期后事项 _a
-]?R
53.adjust the financial statements 调整财务报表 B@K[3
54.perform additional audit procedures 实施追加的审计程序 g1[&c+=U`P
55.audit risk 审计风险 h%}(h2W
56.detection risk 检查风险 fC<m^%*zgA
57.inappropriate audit opinion 不适当的审计意见 i^2IW&+}e}
58.material misstatement 重大的错报 igkz2S I
59.tolerable misstatement 可容忍错报 T1
MY X
60.the acceptable level of detection risk 可接受的检查风险