1.audit 审计 z_
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2.attestation 鉴证 ;I]TM#qGF
3.credibility 可信赖程度 KmpX^Se[
4.audit of financial statements 财务报表审计 u~%
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5.agreed-upon procedures 执行商定程序 (w4#?_
6.high levels of assurance 高水平保证 ;%Jp@'46
7.compilation 编制 ]';!r20
8.reliability 可靠性 Q
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9.relevance 相关性 c[J
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10.professional skepticism 职业谨慎
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11.objectivity 客观性 I0GL/a4s
12. professional competence 专业胜任能力 LBw,tP
13.Senior/CPA-in-charge 项目经理 ml\7JW6Rx
14.audit engagement letter 业务约定书 K\=bpc"Fy
15.recurring audit 连续审计 Qa(u+
16.the client 委托人 K)@]vw/\
17.change CPA 更换注册会计师 wf<uG|90
18.the existing CPA 现任注册会计师 6'|J
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19.the successor CPA 后任注册会计师 @q[-,EA9
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 kMN z5P
22.expert 专家 i1 C]bUXA
23.the board of directors 董事会 _/P"ulNb
24.knowledge of the entity‘ s business 了解被审计单位情况 nr-VzF7zu
25.assess material misstatement risks评估重大错报风险 +xFtGF)
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 )Q~Q.
27.a general knowledge of —— 初步了解―――的情况 Br1JZHgA
28.a more knowledge of—— 进一步了解的情况 U
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29.the prior year‘s working papers 以前年度工作底稿 g 9>p?XY
30.minutes of meeting 会议纪要 \MK)dj5uUJ
31.business risks 经营风险 ]N2'L!4|;
32.appropriateness 适当性 Qt]nlu i~
33.accounting estimate 会计估计 ~F
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34.management representations 管理层声明 Wb/@~!+i`
35.going concern assumption 持续经营假设 ]wdudvS@6r
36.audit plan 审计计划 pl|<g9
37.significant audit areas 重点审计领域 ^EZ)NG=e5
38.error 错误 7A3e-51>
39.fraud舞弊 ,&z_ 2m
40.modified or additional procedures 修改或追加审计程序 ,Sghi&Ky
41.misappropriation of assets 侵占资产 /xj'Pq((}p
42.transactions without substance 虚假交易 kd!f/'E!
43.unusual pressures 异常压力 lT1*e(I
44.the suspected noncompliance 涉嫌存在违法行为 QF!K$?EU[
45.materialiy 重要性 $5%tGFh
46.exceed the materiality level 超过重要性水平 WNlWigwYl
47.approach the materiality level 接近重要性水平 x/bO;9E%U4
48.an acceptably low level 可接受水平 .E[k}{k,
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 $N:m
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50.misstatements or omissions 错报或漏报 .Uha %~%
51.aggregate 总计 kX
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52.subsequent events 期后事项 @fbvu_-].
53.adjust the financial statements 调整财务报表 tul5:}x3
54.perform additional audit procedures 实施追加的审计程序 c\]h YKA
55.audit risk 审计风险 0`,a@Q4
56.detection risk 检查风险 oV,>u5:B
57.inappropriate audit opinion 不适当的审计意见 LOR$d^l
58.material misstatement 重大的错报 !i#;P9K
59.tolerable misstatement 可容忍错报 ctH`71Y
60.the acceptable level of detection risk 可接受的检查风险