1.audit 审计 [NFNzwUB
2.attestation 鉴证 BW,mwq
3.credibility 可信赖程度 4R5D88=C
4.audit of financial statements 财务报表审计 &5L<i3BX
5.agreed-upon procedures 执行商定程序 ^`<w
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6.high levels of assurance 高水平保证 q:<{% U$
7.compilation 编制 `CeJWL5{
8.reliability 可靠性 G/v/+oX
9.relevance 相关性 [p=*u,-
10.professional skepticism 职业谨慎 G7=pBf
11.objectivity 客观性 [le)P$#z
12. professional competence 专业胜任能力 M?/jkc.8H
13.Senior/CPA-in-charge 项目经理 FE o269Ur
14.audit engagement letter 业务约定书 A_;8IlW
15.recurring audit 连续审计 ^_ojR4
16.the client 委托人 }
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17.change CPA 更换注册会计师 7r{83_B
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 .SWt3|Pi5
20.the preceding CPA前任注册会计师 .IJ_jt-^d
21.issue the audit report 出具审计报告 X";@T.ZGut
22.expert 专家 >Yt/]ta4+
23.the board of directors 董事会 N4*G{g
24.knowledge of the entity‘ s business 了解被审计单位情况 KLX/O1B
25.assess material misstatement risks评估重大错报风险 f7I{Wf
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 "@9?QI}
27.a general knowledge of —— 初步了解―――的情况 vLxQ *50v$
28.a more knowledge of—— 进一步了解的情况 ,E|m.
29.the prior year‘s working papers 以前年度工作底稿 $'pNp
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30.minutes of meeting 会议纪要 F:#J:x'
31.business risks 经营风险 QORN9SY
32.appropriateness 适当性 *GUAO){'
33.accounting estimate 会计估计 mm5$>
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34.management representations 管理层声明 %okzOKKX
35.going concern assumption 持续经营假设 y ?G_y
36.audit plan 审计计划 'q * Bdx
37.significant audit areas 重点审计领域 +-B^Z On
38.error 错误 e:AHVepj{
39.fraud舞弊 ,&4qgp{)
40.modified or additional procedures 修改或追加审计程序 *UW=Mdt
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 m
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43.unusual pressures 异常压力 MV=9!{`
44.the suspected noncompliance 涉嫌存在违法行为 bJ_cId8+
45.materialiy 重要性 3zT_^;:L
46.exceed the materiality level 超过重要性水平 ;#
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47.approach the materiality level 接近重要性水平 B??J@+N
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48.an acceptably low level 可接受水平 "S&%w8V
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 z>R#H/h+
50.misstatements or omissions 错报或漏报 0hZ1rqq8C
51.aggregate 总计 @u._"/K
52.subsequent events 期后事项 {RB-lfrWs
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 )~jqW=d
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55.audit risk 审计风险 KS*oxZ
56.detection risk 检查风险 g+PPW88P;
57.inappropriate audit opinion 不适当的审计意见 Z2"?&pKV
58.material misstatement 重大的错报 V\K<$?oUb
59.tolerable misstatement 可容忍错报 iqW1#)3'R
60.the acceptable level of detection risk 可接受的检查风险