1.audit 审计 y|(?>\jBl
2.attestation 鉴证 07>Iq8<mu
3.credibility 可信赖程度 O7yIFqI=/
4.audit of financial statements 财务报表审计 yK w.69.
5.agreed-upon procedures 执行商定程序 Z8o8>C\d9/
6.high levels of assurance 高水平保证 B1o*phM
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7.compilation 编制 G],W{<Pe
8.reliability 可靠性 U?j[
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9.relevance 相关性 Nx<fj=
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10.professional skepticism 职业谨慎 ap[Q'=A`
11.objectivity 客观性 JxQGL{)
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12. professional competence 专业胜任能力 zZiga q"
13.Senior/CPA-in-charge 项目经理 |\N))K-2D
14.audit engagement letter 业务约定书 nQd~i0`vB
15.recurring audit 连续审计 oEsqLh9a|
16.the client 委托人 t{O2JF#5u
17.change CPA 更换注册会计师 14yzGhA
18.the existing CPA 现任注册会计师 gNSsT])
19.the successor CPA 后任注册会计师 .:iO$wjp5
20.the preceding CPA前任注册会计师 #{zF~/Qq
21.issue the audit report 出具审计报告
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22.expert 专家 }h=3[pe}
23.the board of directors 董事会 h 2C9p2.
24.knowledge of the entity‘ s business 了解被审计单位情况 j!K{1s[.y
25.assess material misstatement risks评估重大错报风险 V(F1i%9l g
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 f&?
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27.a general knowledge of —— 初步了解―――的情况 ]?s^{
28.a more knowledge of—— 进一步了解的情况 Te H_DVxj
29.the prior year‘s working papers 以前年度工作底稿 .|GnTC q
30.minutes of meeting 会议纪要 _nec6=S6(
31.business risks 经营风险 A3Y}|7QA
32.appropriateness 适当性 IaGF{O3.
33.accounting estimate 会计估计 G,X
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34.management representations 管理层声明 <'vtnz
35.going concern assumption 持续经营假设 I~25}(IDZ"
36.audit plan 审计计划 ,m;G:3}48
37.significant audit areas 重点审计领域 :CG;:( |
38.error 错误 cL:hjr"
39.fraud舞弊 s;xErH@RA
40.modified or additional procedures 修改或追加审计程序 k];fQ7}m<0
41.misappropriation of assets 侵占资产 p&ZLd`
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42.transactions without substance 虚假交易 1V;,ZGI*
43.unusual pressures 异常压力 )gNVJ
44.the suspected noncompliance 涉嫌存在违法行为 [[KIuW~ot
45.materialiy 重要性 LR
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46.exceed the materiality level 超过重要性水平 %R?#Y1Tq;
47.approach the materiality level 接近重要性水平 v.Xmrry
48.an acceptably low level 可接受水平 5>&C.+A 9
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 ig4mj47wJ
50.misstatements or omissions 错报或漏报 <ugy-vSv
51.aggregate 总计 \0z<@)r+AJ
52.subsequent events 期后事项 ~4M?[E&
53.adjust the financial statements 调整财务报表 YH{FTVOt{C
54.perform additional audit procedures 实施追加的审计程序 cT#R B7
55.audit risk 审计风险 K(Ak+&[
56.detection risk 检查风险 R^Y_i
57.inappropriate audit opinion 不适当的审计意见 >{=~''d,w
58.material misstatement 重大的错报 K b
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59.tolerable misstatement 可容忍错报 y@\J7 h:
60.the acceptable level of detection risk 可接受的检查风险