1.audit 审计 >X=V Ph8
2.attestation 鉴证 %:sP #BQM
3.credibility 可信赖程度 gtqtFrleG
4.audit of financial statements 财务报表审计 }?HWUAL\
5.agreed-upon procedures 执行商定程序 #5iwDAw:|r
6.high levels of assurance 高水平保证 ][XCpJ)8
7.compilation 编制 $FZcvo3@*S
8.reliability 可靠性 CdtCxy5
9.relevance 相关性 aN!,\D
10.professional skepticism 职业谨慎 voJJoy%
11.objectivity 客观性 |qU~({=b
12. professional competence 专业胜任能力 6uX,J(V,
13.Senior/CPA-in-charge 项目经理 ZkNet>9
14.audit engagement letter 业务约定书 +4Q1s?`
15.recurring audit 连续审计 1qp"D_h
16.the client 委托人 kUr/*an
17.change CPA 更换注册会计师 k`s_31<
18.the existing CPA 现任注册会计师 tJGK9!MH{(
19.the successor CPA 后任注册会计师 ?30pNF|
20.the preceding CPA前任注册会计师 {!! 8 *ix
21.issue the audit report 出具审计报告 1Ve~P"w
22.expert 专家 \6pQ&an
23.the board of directors 董事会 L=WKqRa>4
24.knowledge of the entity‘ s business 了解被审计单位情况 m/< @Qw
25.assess material misstatement risks评估重大错报风险 ZS`9r16@b
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 zz8N
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27.a general knowledge of —— 初步了解―――的情况 !P":z0K4
28.a more knowledge of—— 进一步了解的情况 :b!&Xw$
29.the prior year‘s working papers 以前年度工作底稿 Xo6zeLHO
30.minutes of meeting 会议纪要 >gl.ILo
31.business risks 经营风险 OM`Ws5W}f
32.appropriateness 适当性 Dr"PS
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33.accounting estimate 会计估计 +
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34.management representations 管理层声明 2tQ?=V(Di
35.going concern assumption 持续经营假设 Owv}lJ
36.audit plan 审计计划 kovJ9
37.significant audit areas 重点审计领域 ij.NSyk9
38.error 错误 L[U?{
39.fraud舞弊 J~h9i=4<bF
40.modified or additional procedures 修改或追加审计程序 PO|gM8E1x?
41.misappropriation of assets 侵占资产 $&i8/pD
42.transactions without substance 虚假交易 1KjzKFnb
43.unusual pressures 异常压力 G-#rWZ&
44.the suspected noncompliance 涉嫌存在违法行为 xhB
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45.materialiy 重要性 dl6Ju
46.exceed the materiality level 超过重要性水平 ;{0%Vp{
47.approach the materiality level 接近重要性水平 tq L2' (=
48.an acceptably low level 可接受水平 .k%/JF91n
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 +F>e
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50.misstatements or omissions 错报或漏报 (?i4P5s[!
51.aggregate 总计 >D_)z/v?"
52.subsequent events 期后事项 i8#:y`ai
53.adjust the financial statements 调整财务报表 =dp`4N
54.perform additional audit procedures 实施追加的审计程序 D}N4*L1
55.audit risk 审计风险 `H9!Z$7G
56.detection risk 检查风险 6w_TL<S
57.inappropriate audit opinion 不适当的审计意见 c @KNyBy2
58.material misstatement 重大的错报 oq,*@5xV2
59.tolerable misstatement 可容忍错报 Oe;1f#`5
60.the acceptable level of detection risk 可接受的检查风险