1.audit 审计 1.Ximom
2.attestation 鉴证 WYb\vm =r
3.credibility 可信赖程度 Z/wK UK;
4.audit of financial statements 财务报表审计 h o7L@NR
5.agreed-upon procedures 执行商定程序 >*PZ&" }M
6.high levels of assurance 高水平保证 YYz,sR'%|}
7.compilation 编制 65ctxxWv1
8.reliability 可靠性 \p -3P)U
9.relevance 相关性 Oe uM9c{
10.professional skepticism 职业谨慎 na &?Cw
11.objectivity 客观性 DJ)z~W2I*
12. professional competence 专业胜任能力 4X@
<PX5
13.Senior/CPA-in-charge 项目经理 V #0F2GV<,
14.audit engagement letter 业务约定书 )@xHL]!5m
15.recurring audit 连续审计 }jQxw i)
16.the client 委托人 A?V[/
17.change CPA 更换注册会计师 hZE" 8%\q
18.the existing CPA 现任注册会计师 * ?a-m\
19.the successor CPA 后任注册会计师 >Q$, } `U;
20.the preceding CPA前任注册会计师 mZ^z%+Ca|
21.issue the audit report 出具审计报告 H+`s#'(i_P
22.expert 专家 ) ")_aA
23.the board of directors 董事会 Ny@CP}
24.knowledge of the entity‘ s business 了解被审计单位情况 RnN]m!"5
25.assess material misstatement risks评估重大错报风险 ,m-z D
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 9 wun$!>&
27.a general knowledge of —— 初步了解―――的情况 $r`^8/Mq3
28.a more knowledge of—— 进一步了解的情况 i(^ &
ZmG
29.the prior year‘s working papers 以前年度工作底稿 ,Jy@n]x
30.minutes of meeting 会议纪要 0UEEvD5
31.business risks 经营风险 v2e*mNK5
32.appropriateness 适当性 9Ij=~p]p
33.accounting estimate 会计估计 /STFXR1@.u
34.management representations 管理层声明 DD3.el}6a
35.going concern assumption 持续经营假设 cnQ;6LtFTz
36.audit plan 审计计划 u%J04
vG"D
37.significant audit areas 重点审计领域 $niJw@zC
38.error 错误 }F d4;
]
39.fraud舞弊 Z*EK56.b
40.modified or additional procedures 修改或追加审计程序 QxRT%;'Zh]
41.misappropriation of assets 侵占资产 nyyKA_# :5
42.transactions without substance 虚假交易 b
^wL{q
43.unusual pressures 异常压力 [Bn C_^[W
44.the suspected noncompliance 涉嫌存在违法行为 <
9JI@\>
45.materialiy 重要性 /;7\HZ$ @/
46.exceed the materiality level 超过重要性水平 zW^_w&fd^j
47.approach the materiality level 接近重要性水平 x;&01@m.
48.an acceptably low level 可接受水平 " HCJ!
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 9`P<|(
50.misstatements or omissions 错报或漏报 -}u=tiNG
51.aggregate 总计 "~R,%sY b(
52.subsequent events 期后事项 LUGyc( h
53.adjust the financial statements 调整财务报表 AJ_''%$I3:
54.perform additional audit procedures 实施追加的审计程序 g.wp
}fz
55.audit risk 审计风险 S V2DvrIR
56.detection risk 检查风险 6w3z&5DY|
57.inappropriate audit opinion 不适当的审计意见 ;JM%O8
58.material misstatement 重大的错报 .TcsXYL.`,
59.tolerable misstatement 可容忍错报 kvWP[! j?)
60.the acceptable level of detection risk 可接受的检查风险
