1.audit 审计 *`ZH` V
2.attestation 鉴证 X[f=h=|
3.credibility 可信赖程度 (Qa/EkE^*w
4.audit of financial statements 财务报表审计 nX$XL=6mJ&
5.agreed-upon procedures 执行商定程序 D8
hr?:I9
6.high levels of assurance 高水平保证 FQ
g~l4WX
7.compilation 编制 Cvn#=6V3
8.reliability 可靠性 z9aY]lHY
9.relevance 相关性 _.L4e^N&UO
10.professional skepticism 职业谨慎 .e_cgad :
11.objectivity 客观性 W 4F \}A
12. professional competence 专业胜任能力 J,Ks0MA
13.Senior/CPA-in-charge 项目经理 .'Y]R3\M+
14.audit engagement letter 业务约定书 G:zua`u[
15.recurring audit 连续审计 aN"DkUYZM
16.the client 委托人 [IK )
17.change CPA 更换注册会计师 3B1cb[2y
18.the existing CPA 现任注册会计师
6Cn+e.j@
19.the successor CPA 后任注册会计师 g!-,]
20.the preceding CPA前任注册会计师 eImn+_ N3
21.issue the audit report 出具审计报告 [B+W%g(c-
22.expert 专家 `Od5Gh
23.the board of directors 董事会 $@UN4B?y
24.knowledge of the entity‘ s business 了解被审计单位情况 7)s^8+
25.assess material misstatement risks评估重大错报风险 ULQMG'P^D
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xQUu|gtL4
27.a general knowledge of —— 初步了解―――的情况 ANgw"&&>(
28.a more knowledge of—— 进一步了解的情况 o7|eMe?<t
29.the prior year‘s working papers 以前年度工作底稿 trAkcYd
30.minutes of meeting 会议纪要 ]CoeSA`j
31.business risks 经营风险 9uGrk^<t
32.appropriateness 适当性 aG^4BpIP
33.accounting estimate 会计估计 ;<leKcvhQ&
34.management representations 管理层声明 St
e=&^
35.going concern assumption 持续经营假设 9/nn)soC3
36.audit plan 审计计划 \EVBwE,
37.significant audit areas 重点审计领域 =Q.^c.sw
38.error 错误 q5?# 3 T=
39.fraud舞弊 ^k]XEW{PG
40.modified or additional procedures 修改或追加审计程序 ]C) 4
41.misappropriation of assets 侵占资产 {7)st
W
42.transactions without substance 虚假交易 M@5?ZZ4L
43.unusual pressures 异常压力 }mAa}{_
44.the suspected noncompliance 涉嫌存在违法行为 |`cKD >
45.materialiy 重要性 ^k9kJ+x^S2
46.exceed the materiality level 超过重要性水平 }K&7%N4LZ
47.approach the materiality level 接近重要性水平 3g >B"t
48.an acceptably low level 可接受水平 &}A[x1x06)
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 [D!jv"
50.misstatements or omissions 错报或漏报 Rj4|Q:XG
51.aggregate 总计 1R,:
52.subsequent events 期后事项 >(;{C<6|^
53.adjust the financial statements 调整财务报表 /Z$&pqs!
54.perform additional audit procedures 实施追加的审计程序 ({q?d[q[
55.audit risk 审计风险 %HL*c=
56.detection risk 检查风险 7(5
4/
57.inappropriate audit opinion 不适当的审计意见 g[3)P+
58.material misstatement 重大的错报 q#s,-u u
59.tolerable misstatement 可容忍错报 l g-X:Z
.
60.the acceptable level of detection risk 可接受的检查风险