1.audit 审计 oVZ4bRl
2.attestation 鉴证 |0{ i9 .=
3.credibility 可信赖程度 !Y;<:zx5
4.audit of financial statements 财务报表审计 ~4
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5.agreed-upon procedures 执行商定程序 ?gV'(3
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6.high levels of assurance 高水平保证 =LZ>s u
7.compilation 编制 L(WOet( '
8.reliability 可靠性 \iMyo
9.relevance 相关性 Xa`(;CLW?
10.professional skepticism 职业谨慎 7o{*Z
11.objectivity 客观性 K="I<bK
12. professional competence 专业胜任能力 _1JmjIH)M
13.Senior/CPA-in-charge 项目经理 &]nd!N
14.audit engagement letter 业务约定书 v`{:~ q*
15.recurring audit 连续审计 ItK
16.the client 委托人 ,0T)Oc|HL/
17.change CPA 更换注册会计师 fkW ( Dt,
18.the existing CPA 现任注册会计师 r`]7S_t5T
19.the successor CPA 后任注册会计师 Riql,g/
20.the preceding CPA前任注册会计师 @;9(
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21.issue the audit report 出具审计报告
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22.expert 专家 Js}tZ\+P75
23.the board of directors 董事会 -,>:DUN2
24.knowledge of the entity‘ s business 了解被审计单位情况 WbzA Jx 5
25.assess material misstatement risks评估重大错报风险 [:i s ZG*
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 \ j]~
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27.a general knowledge of —— 初步了解―――的情况 6H ;k JHn
28.a more knowledge of—— 进一步了解的情况 +)-d_K.(k
29.the prior year‘s working papers 以前年度工作底稿 [&n| \!
30.minutes of meeting 会议纪要 v _-ls"l
31.business risks 经营风险 * N MQ
32.appropriateness 适当性 Am7| /
33.accounting estimate 会计估计 y@9Y,ZR*
34.management representations 管理层声明 5c~'!
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35.going concern assumption 持续经营假设 #v qz{R~nM
36.audit plan 审计计划 psD [j
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37.significant audit areas 重点审计领域 @+0V& jc
38.error 错误 d2ofxfpg+
39.fraud舞弊 #5d8?n
40.modified or additional procedures 修改或追加审计程序 G4yUC<TqBP
41.misappropriation of assets 侵占资产 P7 8uq
42.transactions without substance 虚假交易 h ]C2 8=N
43.unusual pressures 异常压力 Bi_J5 If
44.the suspected noncompliance 涉嫌存在违法行为 ~}%&p&
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45.materialiy 重要性 RQ5P}A
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46.exceed the materiality level 超过重要性水平 #! @m y
47.approach the materiality level 接近重要性水平 N K "%DU<
48.an acceptably low level 可接受水平 #f 9qlM32
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 /a%KS3>V*
50.misstatements or omissions 错报或漏报 ]
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51.aggregate 总计 |
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52.subsequent events 期后事项 _&mc8ftT
53.adjust the financial statements 调整财务报表 _U=S]2 Q W
54.perform additional audit procedures 实施追加的审计程序 tz8t9lb[
55.audit risk 审计风险 fSC.+,qk
56.detection risk 检查风险 J]]\&MtaO
57.inappropriate audit opinion 不适当的审计意见 RD9Y k
58.material misstatement 重大的错报 7n> |D^
59.tolerable misstatement 可容忍错报 mE_iS?1
60.the acceptable level of detection risk 可接受的检查风险
