1.audit 审计 JpZ3T~Wrf
2.attestation 鉴证 J:dNV<A^
3.credibility 可信赖程度 Q(BM0n)f
4.audit of financial statements 财务报表审计 >K
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5.agreed-upon procedures 执行商定程序 7!A3PDAe
6.high levels of assurance 高水平保证 {W%/?d9m
7.compilation 编制 c HUj6'neO
8.reliability 可靠性 l TJM}K
9.relevance 相关性 lTZcbaO?]
10.professional skepticism 职业谨慎 ~-
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11.objectivity 客观性 P`y 0FKS
12. professional competence 专业胜任能力 fvM|Jb
13.Senior/CPA-in-charge 项目经理 3gz4c1 s^:
14.audit engagement letter 业务约定书 0c]3 ,#
15.recurring audit 连续审计 *W<|5<<u@
16.the client 委托人
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17.change CPA 更换注册会计师 [p96H)8YU
18.the existing CPA 现任注册会计师 k7=mxXF
19.the successor CPA 后任注册会计师 .xg, j{%(
20.the preceding CPA前任注册会计师 LLJsBHi-
21.issue the audit report 出具审计报告 jEW@~e
22.expert 专家 RQW<Sp~
23.the board of directors 董事会 k2DBm q;
24.knowledge of the entity‘ s business 了解被审计单位情况 d~w}{LR[1
25.assess material misstatement risks评估重大错报风险 |r/4
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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 ''wF%q
27.a general knowledge of —— 初步了解―――的情况 NplkhgSj
28.a more knowledge of—— 进一步了解的情况 xmwH~
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29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 8p.O rdp
31.business risks 经营风险 ^vr`t9EE
32.appropriateness 适当性 N}7tjk
33.accounting estimate 会计估计 Jc, {n*
34.management representations 管理层声明 [ FNA:
35.going concern assumption 持续经营假设 &+7G|4!y
36.audit plan 审计计划 <'<{|$Pw
37.significant audit areas 重点审计领域 ]`
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38.error 错误 ?iaD;:'qE
39.fraud舞弊 X]v.Yk=wu
40.modified or additional procedures 修改或追加审计程序 ^
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41.misappropriation of assets 侵占资产 (C!33s1
42.transactions without substance 虚假交易 @(s"5i.`)
43.unusual pressures 异常压力 P:2 0i*QU
44.the suspected noncompliance 涉嫌存在违法行为 '>"-e'1m(
45.materialiy 重要性 ^r0mx{i&
46.exceed the materiality level 超过重要性水平 @G0j/@v
47.approach the materiality level 接近重要性水平 ?o.Q
48.an acceptably low level 可接受水平 L
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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 ^n8r mh_%
50.misstatements or omissions 错报或漏报 s9b 6l,Z
51.aggregate 总计 (f?&zQ!+
52.subsequent events 期后事项 %)G]rta#
53.adjust the financial statements 调整财务报表 \k)(:[^FY
54.perform additional audit procedures 实施追加的审计程序 A+bU{oLr
55.audit risk 审计风险 tS&rR0<OW
56.detection risk 检查风险 x@480r
57.inappropriate audit opinion 不适当的审计意见 pTk1iGfB
58.material misstatement 重大的错报 tO]`
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59.tolerable misstatement 可容忍错报 l]v>PIh~N
60.the acceptable level of detection risk 可接受的检查风险