1.audit 审计 c3aF lxW
2.attestation 鉴证 Jyu
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3.credibility 可信赖程度 3/((7O[
4.audit of financial statements 财务报表审计 .
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5.agreed-upon procedures 执行商定程序 A@ lY{e
6.high levels of assurance 高水平保证 ?qjlWCV|e
7.compilation 编制 iYxpIqWw
8.reliability 可靠性 .Cf`D tK
9.relevance 相关性 !|S{e^WhbU
10.professional skepticism 职业谨慎 ZzuWN&
11.objectivity 客观性 B mxBbg
12. professional competence 专业胜任能力 vb Mv8Nk
13.Senior/CPA-in-charge 项目经理 o]*#|4-
14.audit engagement letter 业务约定书 <ekLL{/O'
15.recurring audit 连续审计 Vam4/6
16.the client 委托人 |
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17.change CPA 更换注册会计师 "Dwaq*L
18.the existing CPA 现任注册会计师 +gOv5Eno-
19.the successor CPA 后任注册会计师 VlQaT7Q
20.the preceding CPA前任注册会计师 ?KfV>.()
21.issue the audit report 出具审计报告 `[Xff24(eb
22.expert 专家 n XOJ
23.the board of directors 董事会 6> Szxkz
24.knowledge of the entity‘ s business 了解被审计单位情况 ;4 ON
25.assess material misstatement risks评估重大错报风险 564)ha/^(
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 !*C9NX
27.a general knowledge of —— 初步了解―――的情况 mxV0"$'Fm
28.a more knowledge of—— 进一步了解的情况 `by\@xQ)
29.the prior year‘s working papers 以前年度工作底稿 Pb^Mc <j
30.minutes of meeting 会议纪要 L.@o
31.business risks 经营风险 wfxg@<WR
32.appropriateness 适当性 sh %snLw
33.accounting estimate 会计估计 qj5V<c;h%W
34.management representations 管理层声明 B@W`AD1^{
35.going concern assumption 持续经营假设 !4f0VQI
36.audit plan 审计计划 %kJ_o*"
37.significant audit areas 重点审计领域 .UuCTH;6`
38.error 错误 4>&%N\$*
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 6U`yf&D
41.misappropriation of assets 侵占资产 [nam H a
42.transactions without substance 虚假交易 q-fxs8+m|
43.unusual pressures 异常压力 4j'cXxo
44.the suspected noncompliance 涉嫌存在违法行为 _JjR=
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45.materialiy 重要性 @;we4G
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46.exceed the materiality level 超过重要性水平 #JH#Qg
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 QM
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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
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50.misstatements or omissions 错报或漏报 5 :ZM-kZT
51.aggregate 总计 02_%a1g
52.subsequent events 期后事项 bI,gNVN=
53.adjust the financial statements 调整财务报表 i<*{Z~B
54.perform additional audit procedures 实施追加的审计程序 BQcrF{
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55.audit risk 审计风险 ^Z{W1uYi
56.detection risk 检查风险 2,Og(_0>
57.inappropriate audit opinion 不适当的审计意见 Ck|3
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58.material misstatement 重大的错报 <
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59.tolerable misstatement 可容忍错报 I'h6!N"
60.the acceptable level of detection risk 可接受的检查风险