1.audit 审计 OZe`>Q6
2.attestation 鉴证 j% '~l#nw
3.credibility 可信赖程度 $-39O3
4.audit of financial statements 财务报表审计 :6
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5.agreed-upon procedures 执行商定程序 mzf^`/NO
6.high levels of assurance 高水平保证 M2A_T.F=H
7.compilation 编制 DyRU$U
8.reliability 可靠性 )\{]4[9N
9.relevance 相关性 {=+'3p
10.professional skepticism 职业谨慎 YIHGXi<"n
11.objectivity 客观性 :T#f&|Gg;
12. professional competence 专业胜任能力 z
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13.Senior/CPA-in-charge 项目经理 A!a.,{fZ
14.audit engagement letter 业务约定书 WH.3
15.recurring audit 连续审计 ?%b#FXA
16.the client 委托人 <"7Wb"+
17.change CPA 更换注册会计师 W}WDj:
18.the existing CPA 现任注册会计师 M[0NB2`Wp
19.the successor CPA 后任注册会计师 Na+3aM%%
20.the preceding CPA前任注册会计师 (^~~&/U_U$
21.issue the audit report 出具审计报告 !@FzP@
22.expert 专家 sTxbh2
23.the board of directors 董事会 -LlS9[r0
24.knowledge of the entity‘ s business 了解被审计单位情况 f~f)6XU|
25.assess material misstatement risks评估重大错报风险 y`
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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 yY"n: &T(
27.a general knowledge of —— 初步了解―――的情况 "l B%"}
28.a more knowledge of—— 进一步了解的情况 D+Z2y
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29.the prior year‘s working papers 以前年度工作底稿 t*Z4&Sy^
30.minutes of meeting 会议纪要 4@Bl 1b
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31.business risks 经营风险 w`F'loUEt
32.appropriateness 适当性 "?'9\<>
33.accounting estimate 会计估计 7_L$ XIa
34.management representations 管理层声明 dfXBgsc6i
35.going concern assumption 持续经营假设 <#)Q.P
36.audit plan 审计计划 3O|2Z~>3
37.significant audit areas 重点审计领域 <4
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38.error 错误 bDq<]h_7
39.fraud舞弊 O*>`md?MH
40.modified or additional procedures 修改或追加审计程序 F1%^,;
41.misappropriation of assets 侵占资产 W A#y&
42.transactions without substance 虚假交易 |Pv)&'B"
43.unusual pressures 异常压力 *d-JAE
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 ?',GR aD
46.exceed the materiality level 超过重要性水平 B3E}fQm )
47.approach the materiality level 接近重要性水平 @={
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48.an acceptably low level 可接受水平 4@M`B
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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 K#R|GEwr
50.misstatements or omissions 错报或漏报 $NBQv6#:
51.aggregate 总计 ~eXI}KhBw6
52.subsequent events 期后事项 HcGbe37Xq
53.adjust the financial statements 调整财务报表 V%voe
54.perform additional audit procedures 实施追加的审计程序 D=M'g}l
55.audit risk 审计风险 s@
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56.detection risk 检查风险 <Kk?BRxi
57.inappropriate audit opinion 不适当的审计意见 p & i+i
58.material misstatement 重大的错报 b{.Y?.U
59.tolerable misstatement 可容忍错报 2|${2u`$&y
60.the acceptable level of detection risk 可接受的检查风险