1.audit 审计 R,ddH[3
2.attestation 鉴证 6T=zHFf~
3.credibility 可信赖程度 Zbjj>*2%
^
4.audit of financial statements 财务报表审计 fSzX /r
5.agreed-upon procedures 执行商定程序 eE[/#5tK
6.high levels of assurance 高水平保证 !d=Q@oy5
7.compilation 编制 \ /6m
8.reliability 可靠性 T(6B,
9.relevance 相关性 k<\]={|=
10.professional skepticism 职业谨慎 aoS]Qp
11.objectivity 客观性 |cq%eN
12. professional competence 专业胜任能力 1@A*Jj[R%
13.Senior/CPA-in-charge 项目经理 ~*uxKEH
14.audit engagement letter 业务约定书 cRC)99HP
15.recurring audit 连续审计 kn|z
16.the client 委托人 YK|Y^TU^
17.change CPA 更换注册会计师 _\2^s&iJh
18.the existing CPA 现任注册会计师 .
G ~,h
19.the successor CPA 后任注册会计师
Ss{
20.the preceding CPA前任注册会计师 z/t:g
c.
21.issue the audit report 出具审计报告 T+|V;nP.
22.expert 专家 \^%5!
23.the board of directors 董事会 blA]z!FU
24.knowledge of the entity‘ s business 了解被审计单位情况 fO{E65uA
25.assess material misstatement risks评估重大错报风险 AAt<{
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 vH^^QI:em
27.a general knowledge of —— 初步了解―――的情况 u(|k/~\
28.a more knowledge of—— 进一步了解的情况 QZ54Osdl
29.the prior year‘s working papers 以前年度工作底稿 to*<W,I
30.minutes of meeting 会议纪要 q7%eLJ
31.business risks 经营风险 ps6c>AN`A&
32.appropriateness 适当性 er0ClvB
33.accounting estimate 会计估计 6">jf #pE
34.management representations 管理层声明 c~UYs\
35.going concern assumption 持续经营假设 8M;G@ Q80
36.audit plan 审计计划 <ArP_!
`3
37.significant audit areas 重点审计领域 y3!=0uPf
38.error 错误 ;.r >
39.fraud舞弊 20f):A6
40.modified or additional procedures 修改或追加审计程序 7a:mZ[Vh
41.misappropriation of assets 侵占资产 IK-E{,iKc
42.transactions without substance 虚假交易 uz+b
43.unusual pressures 异常压力 ;DKwv}
44.the suspected noncompliance 涉嫌存在违法行为 mckrR$>
45.materialiy 重要性 M('
cG
46.exceed the materiality level 超过重要性水平 U;:,$]+
47.approach the materiality level 接近重要性水平 -zV
a[&
48.an acceptably low level 可接受水平 `$\Y,9E}x
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 <`q|6XWL
50.misstatements or omissions 错报或漏报 [y T4n.f
51.aggregate 总计 Wwf
#PcC]
52.subsequent events 期后事项 g~@0p7]Y
53.adjust the financial statements 调整财务报表 xW,(d5RtZ
54.perform additional audit procedures 实施追加的审计程序 )Oz( <vxw
55.audit risk 审计风险 w%k)J{\
56.detection risk 检查风险 Al`[Iu&
57.inappropriate audit opinion 不适当的审计意见 v=|BqG`
58.material misstatement 重大的错报 TUEEwDK-
59.tolerable misstatement 可容忍错报 sHrpBm&O4
60.the acceptable level of detection risk 可接受的检查风险