1.audit 审计 CzK
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2.attestation 鉴证 B1GSZUd^?0
3.credibility 可信赖程度 )JjfPb64
4.audit of financial statements 财务报表审计 Lt*H|9
5.agreed-upon procedures 执行商定程序 -AbA6_j
6.high levels of assurance 高水平保证 AXJC&O}`
7.compilation 编制 YRwS{e*u
8.reliability 可靠性 wM|-u/9+
9.relevance 相关性 ]M2
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10.professional skepticism 职业谨慎 y_'8m9Qy)
11.objectivity 客观性 {!,+C0
12. professional competence 专业胜任能力 lr|-_snx2
13.Senior/CPA-in-charge 项目经理 @P8q=
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14.audit engagement letter 业务约定书 ]\GGC]:\@
15.recurring audit 连续审计 X4o8
16.the client 委托人 0/%zXp&m
17.change CPA 更换注册会计师 0!^{V:DtQ
18.the existing CPA 现任注册会计师 IX3r$}4
19.the successor CPA 后任注册会计师 B
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20.the preceding CPA前任注册会计师 yn7n
21.issue the audit report 出具审计报告 kt@+UK."
22.expert 专家 DZ EA*E >
23.the board of directors 董事会 !?KY;3L:
24.knowledge of the entity‘ s business 了解被审计单位情况 `W-:@?PmQx
25.assess material misstatement risks评估重大错报风险 6h5*b8LxA
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
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27.a general knowledge of —— 初步了解―――的情况 ';
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28.a more knowledge of—— 进一步了解的情况 wp@c;gK7
29.the prior year‘s working papers 以前年度工作底稿 c~>M7e(
30.minutes of meeting 会议纪要 } wiq?dr
31.business risks 经营风险 W}EO]A%f.\
32.appropriateness 适当性 rm2TWM|
33.accounting estimate 会计估计 Z,!Rj7wZ
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 ]-0
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36.audit plan 审计计划 j6Vuj/+}
37.significant audit areas 重点审计领域 ;z&p(e
38.error 错误 +tuC845
39.fraud舞弊 ^+}<Q#y-
40.modified or additional procedures 修改或追加审计程序 VJwzYl
41.misappropriation of assets 侵占资产 pa.W-qyu
42.transactions without substance 虚假交易 &"d4J?io`
43.unusual pressures 异常压力 Yc9 M6=E^
44.the suspected noncompliance 涉嫌存在违法行为 lte~26=e
45.materialiy 重要性 $H5Xa[
46.exceed the materiality level 超过重要性水平 /at#[Pw~01
47.approach the materiality level 接近重要性水平 4YdmG.CU
48.an acceptably low level 可接受水平 lfCoL@$6D
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ??k^Rw+0R
50.misstatements or omissions 错报或漏报 rR."_Z2
51.aggregate 总计 YHE7`\l
52.subsequent events 期后事项 s'i1!GNF
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53.adjust the financial statements 调整财务报表 P$qIB[Xi
54.perform additional audit procedures 实施追加的审计程序 ZZ4W?);;
55.audit risk 审计风险 Ha;^U/0|
56.detection risk 检查风险 R(Z2DEt</
57.inappropriate audit opinion 不适当的审计意见 {At1]>
58.material misstatement 重大的错报 aLP
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59.tolerable misstatement 可容忍错报 =_TCtH
60.the acceptable level of detection risk 可接受的检查风险