1.audit 审计 {4G%:09~J
2.attestation 鉴证 n;@bLJ$W
3.credibility 可信赖程度 0vtt"f)Y[
4.audit of financial statements 财务报表审计 kS_(
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5.agreed-upon procedures 执行商定程序 :pGaFWkvO
6.high levels of assurance 高水平保证 Fx;QU)1l3
7.compilation 编制 g+pml*LJ
8.reliability 可靠性 (Dw,DY9
9.relevance 相关性 Y"~gw~7OD
10.professional skepticism 职业谨慎 F({HP)9b
11.objectivity 客观性 ~R22?g.
12. professional competence 专业胜任能力 ZZHDp&lh
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13.Senior/CPA-in-charge 项目经理 pi
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14.audit engagement letter 业务约定书 zG ^$"f2
15.recurring audit 连续审计 4kBa
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16.the client 委托人 #73F}
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17.change CPA 更换注册会计师 y9x w
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18.the existing CPA 现任注册会计师 Y8m1M-#w
19.the successor CPA 后任注册会计师 j6Yy6X]
20.the preceding CPA前任注册会计师 @6wFst\t
21.issue the audit report 出具审计报告 0w)^)
22.expert 专家 \#Pf
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23.the board of directors 董事会 d8[J@M53|T
24.knowledge of the entity‘ s business 了解被审计单位情况 VFRi1\G
25.assess material misstatement risks评估重大错报风险 )(ImL
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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 ` :o4'CG
27.a general knowledge of —— 初步了解―――的情况 rEB@$C^
28.a more knowledge of—— 进一步了解的情况 \/: {)T~
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 3~uW I%I`
31.business risks 经营风险 q35f&O;
32.appropriateness 适当性 3BtaH#ZY
33.accounting estimate 会计估计 {ys=Ndo8
34.management representations 管理层声明 gDQ1?N'8{t
35.going concern assumption 持续经营假设 ~]nSSD)\
36.audit plan 审计计划 SKkUU^\#R`
37.significant audit areas 重点审计领域 ti
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38.error 错误 8=NM|i
39.fraud舞弊 nQ5n-A&["
40.modified or additional procedures 修改或追加审计程序 l)Crc-:}4j
41.misappropriation of assets 侵占资产 .(^ ,z&
42.transactions without substance 虚假交易 n ~shK<!C
43.unusual pressures 异常压力 4lKq{X
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44.the suspected noncompliance 涉嫌存在违法行为 [n \2
45.materialiy 重要性 S7/eS)SQR
46.exceed the materiality level 超过重要性水平 3NqN\5B:
47.approach the materiality level 接近重要性水平 3HcQ(+Z
48.an acceptably low level 可接受水平 1Cgso`
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 <Bw^!.jAF
50.misstatements or omissions 错报或漏报 hRUhX[
51.aggregate 总计 45,1-? -!
52.subsequent events 期后事项 b[o"7^H
53.adjust the financial statements 调整财务报表 J
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54.perform additional audit procedures 实施追加的审计程序 yCVI\y\B
55.audit risk 审计风险 %M7` Hwu
56.detection risk 检查风险 8W,Jh8N6
57.inappropriate audit opinion 不适当的审计意见 Rm255zp
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 EfCx`3~EX
60.the acceptable level of detection risk 可接受的检查风险