1.audit 审计 #G[S
2.attestation 鉴证 !d@q T.
3.credibility 可信赖程度 o6JCy\Bx
4.audit of financial statements 财务报表审计 n
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5.agreed-upon procedures 执行商定程序 X.u&4SH
6.high levels of assurance 高水平保证 FLT4:B7
7.compilation 编制 :'*;>P
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8.reliability 可靠性 f(Vr &X
9.relevance 相关性 W\JbX<mQ
10.professional skepticism 职业谨慎 LvlVZjT
11.objectivity 客观性 L : hEt
12. professional competence 专业胜任能力 ^_6.*Mvx
13.Senior/CPA-in-charge 项目经理 q; &\77i$
14.audit engagement letter 业务约定书 Ig
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15.recurring audit 连续审计 5)g6yV'
16.the client 委托人 -+^E5
17.change CPA 更换注册会计师 q*`1<9{H
18.the existing CPA 现任注册会计师 (;RmfE'PX
19.the successor CPA 后任注册会计师 !j'9>G{T
20.the preceding CPA前任注册会计师 W_w^"'
21.issue the audit report 出具审计报告 ?`wO
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22.expert 专家 zGtWyXP
23.the board of directors 董事会 FsZW,
24.knowledge of the entity‘ s business 了解被审计单位情况 ya[][!.G
25.assess material misstatement risks评估重大错报风险 n<
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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 J$'Q3k
27.a general knowledge of —— 初步了解―――的情况 T$ <l<.Qd
28.a more knowledge of—— 进一步了解的情况 JmHEYPt0
29.the prior year‘s working papers 以前年度工作底稿 C%hMh/Li;
30.minutes of meeting 会议纪要 Ce:2Tw
31.business risks 经营风险 13+f ^
32.appropriateness 适当性 SFKfsb !C
33.accounting estimate 会计估计 CCZ'(Tkq
34.management representations 管理层声明 y~,mIM$[@
35.going concern assumption 持续经营假设 r_m*$r~f
36.audit plan 审计计划 M4MO)MYJ
37.significant audit areas 重点审计领域 xq#YBi,
38.error 错误 Lt\Wz'6Y
39.fraud舞弊 \UBT
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40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 [1OX:O|
42.transactions without substance 虚假交易 }/dGC;p"
43.unusual pressures 异常压力 xvx5@lx
44.the suspected noncompliance 涉嫌存在违法行为 1y
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45.materialiy 重要性 {51<EvyE*
46.exceed the materiality level 超过重要性水平 ;,d^=:S6@
47.approach the materiality level 接近重要性水平 t0^chlJP$
48.an acceptably low level 可接受水平 r&$r=f<
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 dvPK5+0W?
50.misstatements or omissions 错报或漏报 6V[ce4a%
51.aggregate 总计 wH?r
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52.subsequent events 期后事项 oqLM-=0<}
53.adjust the financial statements 调整财务报表 ,C4gA(')K
54.perform additional audit procedures 实施追加的审计程序 WA~PE` U
55.audit risk 审计风险 dfo_R
56.detection risk 检查风险 7iI6._"!w
57.inappropriate audit opinion 不适当的审计意见 R^[b
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58.material misstatement 重大的错报 /UwB6s(
59.tolerable misstatement 可容忍错报 -SyQ`V)T7N
60.the acceptable level of detection risk 可接受的检查风险