1.audit 审计 ~e<v<92Xu
2.attestation 鉴证 Z) zWfv}
3.credibility 可信赖程度 B|Rnh;B-
4.audit of financial statements 财务报表审计 x`vIY-DS
5.agreed-upon procedures 执行商定程序 u9*}@{,
6.high levels of assurance 高水平保证 -PSI^%TR#
7.compilation 编制 bt,^- gt@
8.reliability 可靠性 N'nqVYTU
9.relevance 相关性 }'KVi=qnHb
10.professional skepticism 职业谨慎 YpT x1c-
11.objectivity 客观性 -m:i~^
u
12. professional competence 专业胜任能力 hel iL/
13.Senior/CPA-in-charge 项目经理 <z *SO
a
14.audit engagement letter 业务约定书 MhNDf[W>
15.recurring audit 连续审计 cia 4!-#
16.the client 委托人 jy] hP?QG
17.change CPA 更换注册会计师 @JWoF^U
18.the existing CPA 现任注册会计师 X p=Y<`dX
19.the successor CPA 后任注册会计师 w`vJ E!4B
20.the preceding CPA前任注册会计师 yVyh'd:Ik
21.issue the audit report 出具审计报告 _ G!lQ)1
22.expert 专家 *JX)q
23.the board of directors 董事会 [UVxt M J
24.knowledge of the entity‘ s business 了解被审计单位情况 d))(hk:
25.assess material misstatement risks评估重大错报风险 l GI5
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 Eg"DiI)7
27.a general knowledge of —— 初步了解―――的情况 FBM 73D@`
28.a more knowledge of—— 进一步了解的情况
,x?H]a
)
29.the prior year‘s working papers 以前年度工作底稿 pHFh7- vj
30.minutes of meeting 会议纪要 H V`{YuP
31.business risks 经营风险 0(|BQ'4~H
32.appropriateness 适当性 bUC-}
33.accounting estimate 会计估计 \]U@=w
34.management representations 管理层声明 .[hQ#3)W
35.going concern assumption 持续经营假设 X3DXEeBEL
36.audit plan 审计计划 Y WSo:)LY
37.significant audit areas 重点审计领域 ,uD F#xjl,
38.error 错误 {R7>-Y[4)2
39.fraud舞弊 z^Nnt
40.modified or additional procedures 修改或追加审计程序 \#[W8k<Z
41.misappropriation of assets 侵占资产 r3l}I 6
42.transactions without substance 虚假交易 ,P ?TYk
43.unusual pressures 异常压力 q!k
F
44.the suspected noncompliance 涉嫌存在违法行为 uj Zki.x
45.materialiy 重要性 U RDb
46.exceed the materiality level 超过重要性水平 {}?s0U$5
47.approach the materiality level 接近重要性水平 z
I`'n%n=
48.an acceptably low level 可接受水平 sQ/7Mc
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 =z]&E 78Y
50.misstatements or omissions 错报或漏报 ^lT$D8
51.aggregate 总计 2B_6un];W
52.subsequent events 期后事项 sB_o
HUMH6
53.adjust the financial statements 调整财务报表 V#1_jxP)Q
54.perform additional audit procedures 实施追加的审计程序 Hw5\~!FX
55.audit risk 审计风险 :4h4vp<
56.detection risk 检查风险 GA{>=Q _~
57.inappropriate audit opinion 不适当的审计意见 br}.s@~
58.material misstatement 重大的错报 J.:"yK""
59.tolerable misstatement 可容忍错报
/I
60.the acceptable level of detection risk 可接受的检查风险
