1.audit 审计 a ?\:,5=
2.attestation 鉴证 -p"}K~lt:
3.credibility 可信赖程度 yg6o#;
4.audit of financial statements 财务报表审计 xiV!\Z}
5.agreed-upon procedures 执行商定程序 2FY]o~@
6.high levels of assurance 高水平保证 CzIs_/
7.compilation 编制 @{Dfro
8.reliability 可靠性 +,Or^pO=
9.relevance 相关性 T*g}^TEh
10.professional skepticism 职业谨慎 1\)C;c,
11.objectivity 客观性 +R7pdi
12. professional competence 专业胜任能力 n5#QQk2
13.Senior/CPA-in-charge 项目经理 CM6! 1 7
14.audit engagement letter 业务约定书 4aKppj
15.recurring audit 连续审计 jZH4]^De
16.the client 委托人 @yj~5Gf(j
17.change CPA 更换注册会计师 j`+{FCB7
18.the existing CPA 现任注册会计师 1,7
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19.the successor CPA 后任注册会计师 P@Fx6
20.the preceding CPA前任注册会计师 [dXa,
21.issue the audit report 出具审计报告 bM2x
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22.expert 专家 <g&.U W4
23.the board of directors 董事会 \}\#
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24.knowledge of the entity‘ s business 了解被审计单位情况 [E+J=L.l
25.assess material misstatement risks评估重大错报风险 `(DHa=s1
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 <m0=bm{j
27.a general knowledge of —— 初步了解―――的情况 ; K,5qs
28.a more knowledge of—— 进一步了解的情况 FAdTp.
29.the prior year‘s working papers 以前年度工作底稿 F'"-aB ~
30.minutes of meeting 会议纪要 1]Cdfj6@
31.business risks 经营风险 $$SJLV
32.appropriateness 适当性 omznSL
33.accounting estimate 会计估计 _pzYmQ
34.management representations 管理层声明 *^Ro I
35.going concern assumption 持续经营假设 KdD~;Ap$
36.audit plan 审计计划 1Y%lt5,*
37.significant audit areas 重点审计领域 .V\~#Ro$G
38.error 错误 WJI}~/z;C
39.fraud舞弊 `[e0_g\
40.modified or additional procedures 修改或追加审计程序 O.Y|},F
41.misappropriation of assets 侵占资产 A-d<[@d0
42.transactions without substance 虚假交易 [XH,~JZJj
43.unusual pressures 异常压力 9g#
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44.the suspected noncompliance 涉嫌存在违法行为 Vk*XiEfKm>
45.materialiy 重要性 2bG92
46.exceed the materiality level 超过重要性水平 BS?i!Bm 7
47.approach the materiality level 接近重要性水平 RCi8{~rIvS
48.an acceptably low level 可接受水平 ).0p\.W~
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 vE1:;%Q
50.misstatements or omissions 错报或漏报 s
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51.aggregate 总计 Aar
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52.subsequent events 期后事项 w
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53.adjust the financial statements 调整财务报表 _
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54.perform additional audit procedures 实施追加的审计程序 m%UF{I,
55.audit risk 审计风险 5!pNo*QK
56.detection risk 检查风险 {=,G>p
57.inappropriate audit opinion 不适当的审计意见 n2:Uu>/
58.material misstatement 重大的错报 WncHgz
59.tolerable misstatement 可容忍错报 97<Z,q72Y
60.the acceptable level of detection risk 可接受的检查风险