1.audit 审计
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2.attestation 鉴证 HB9"T5Pd*
3.credibility 可信赖程度 <XL%*
4.audit of financial statements 财务报表审计 GTs,?t16/
5.agreed-upon procedures 执行商定程序 5{
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6.high levels of assurance 高水平保证 }#zL)+XI
7.compilation 编制 m?-)SA
8.reliability 可靠性 '{`KYKLP+
9.relevance 相关性 rEr=Mi2
10.professional skepticism 职业谨慎 ^%oH LsY9
11.objectivity 客观性 p5In9s
12. professional competence 专业胜任能力 e`Yj}i*bx]
13.Senior/CPA-in-charge 项目经理 qMaO1cE\
14.audit engagement letter 业务约定书 ;v8TT}R
15.recurring audit 连续审计 hyxv+m[
16.the client 委托人 4lo7yx
17.change CPA 更换注册会计师 +5fB?0D;
18.the existing CPA 现任注册会计师 CI+)0=`<1B
19.the successor CPA 后任注册会计师 fMwF|;
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 5?3 v;B6
22.expert 专家 (~@.9&cBD
23.the board of directors 董事会 4n#u
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24.knowledge of the entity‘ s business 了解被审计单位情况 S5|7D[*
25.assess material misstatement risks评估重大错报风险 pyf'
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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 <mX5VGY9^
27.a general knowledge of —— 初步了解―――的情况 #h ud_
28.a more knowledge of—— 进一步了解的情况 t{,$?}
29.the prior year‘s working papers 以前年度工作底稿 ,WdSJ BK'a
30.minutes of meeting 会议纪要 Gn7\4,C
31.business risks 经营风险 9#H0|zL
32.appropriateness 适当性 do`'K3a"
33.accounting estimate 会计估计 I
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34.management representations 管理层声明 %2RXrH2&H
35.going concern assumption 持续经营假设 .0nT*LF
36.audit plan 审计计划 v~RxtTu
37.significant audit areas 重点审计领域 Ob%iZ.D|3<
38.error 错误 yS)k"XNb
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 @3eMvbI
41.misappropriation of assets 侵占资产 VI3fvGHat{
42.transactions without substance 虚假交易 <F`9;WX
43.unusual pressures 异常压力 Sw$&E
44.the suspected noncompliance 涉嫌存在违法行为 n4?;!p<F
45.materialiy 重要性 h-.^*=]R6
46.exceed the materiality level 超过重要性水平 D~qi6@Ga
47.approach the materiality level 接近重要性水平 z:UkMn[
48.an acceptably low level 可接受水平 EQnU:a
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 y**L^uvr
50.misstatements or omissions 错报或漏报 =}ZY`O*/
51.aggregate 总计 /&?ei*z
52.subsequent events 期后事项 "-fyX!
53.adjust the financial statements 调整财务报表 2S
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54.perform additional audit procedures 实施追加的审计程序 DvN_}h^nX
55.audit risk 审计风险 5i$P$ R
56.detection risk 检查风险 K[SzE{5=P
57.inappropriate audit opinion 不适当的审计意见 dyqk[$(
58.material misstatement 重大的错报 0$XrtnM
59.tolerable misstatement 可容忍错报 d*!H&1L
60.the acceptable level of detection risk 可接受的检查风险