1.audit 审计 !L
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2.attestation 鉴证 o@_i&4[MW
3.credibility 可信赖程度 &z5?]`ALu
4.audit of financial statements 财务报表审计 `GY3H3B
5.agreed-upon procedures 执行商定程序 t']/2m.&p
6.high levels of assurance 高水平保证 0*tnJB
7.compilation 编制 m.`I}
8.reliability 可靠性 xgj'um
9.relevance 相关性 Mp!1xx
10.professional skepticism 职业谨慎 '[%Pdd]!
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11.objectivity 客观性 do.>Y}d
12. professional competence 专业胜任能力 4&%H;Q
13.Senior/CPA-in-charge 项目经理 [g<gu~
14.audit engagement letter 业务约定书 UF6U5],`u
15.recurring audit 连续审计 ?I?~BWu
16.the client 委托人 \9tJ/~
17.change CPA 更换注册会计师 3`vKEThY)
18.the existing CPA 现任注册会计师 T,uF^%$@AQ
19.the successor CPA 后任注册会计师 kdlmj[=
20.the preceding CPA前任注册会计师 ]3,
21.issue the audit report 出具审计报告 mwsBj)
22.expert 专家 RMpiwO^
23.the board of directors 董事会 wb(S7OsMO
24.knowledge of the entity‘ s business 了解被审计单位情况 jPZ+~:m+
25.assess material misstatement risks评估重大错报风险 "DGap*=J
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 9+
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27.a general knowledge of —— 初步了解―――的情况 ^c(r4#}$"
28.a more knowledge of—— 进一步了解的情况 R@NFpiw
29.the prior year‘s working papers 以前年度工作底稿 r(Z?Fs/
30.minutes of meeting 会议纪要 <pa-C2Ky
31.business risks 经营风险 9I
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32.appropriateness 适当性 s5+;8u9K
33.accounting estimate 会计估计 'jE/
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34.management representations 管理层声明 S^|`*%pq
35.going concern assumption 持续经营假设 K0C"s'q
36.audit plan 审计计划 7t#Q8u?
37.significant audit areas 重点审计领域 qNHI$r'
38.error 错误 q UmSB"#Z
39.fraud舞弊 O43"-
40.modified or additional procedures 修改或追加审计程序 w/*#TDR
41.misappropriation of assets 侵占资产 $uFvZ?w&
42.transactions without substance 虚假交易 ~}d\sQF.
43.unusual pressures 异常压力 <oT1&C{
44.the suspected noncompliance 涉嫌存在违法行为 $M0l
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45.materialiy 重要性 F:#5Edo}A
46.exceed the materiality level 超过重要性水平 ):Z#!O<
47.approach the materiality level 接近重要性水平 qrj f
48.an acceptably low level 可接受水平 GYb&'#F~t
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 dqQJC qc!
50.misstatements or omissions 错报或漏报 2ib,33 Z
51.aggregate 总计 XRQ1Uh6
52.subsequent events 期后事项 $8 &Y(`
53.adjust the financial statements 调整财务报表 J!6w9,T_
54.perform additional audit procedures 实施追加的审计程序 O`%F{&;29
55.audit risk 审计风险 bo<.pK$
56.detection risk 检查风险 E
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57.inappropriate audit opinion 不适当的审计意见 ,YBO}l
58.material misstatement 重大的错报 Bfo#N31F}
59.tolerable misstatement 可容忍错报 C{nk,j
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60.the acceptable level of detection risk 可接受的检查风险