1.audit 审计 4.9qB
2.attestation 鉴证 g]~vZj
3.credibility 可信赖程度 8JLf @C:
4.audit of financial statements 财务报表审计 m 6Dm1'+
5.agreed-upon procedures 执行商定程序 {vu\ qXmMv
6.high levels of assurance 高水平保证 >X~B1D,SV7
7.compilation 编制 ) 5|9EXh
8.reliability 可靠性 v93b8/1
9.relevance 相关性
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10.professional skepticism 职业谨慎
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11.objectivity 客观性 [YvS#M3 T
12. professional competence 专业胜任能力 ne#dEUD
13.Senior/CPA-in-charge 项目经理 NaR} 0
14.audit engagement letter 业务约定书 cU;Bm}U
15.recurring audit 连续审计 J 6 ~Sr
16.the client 委托人 b4L7M1l
17.change CPA 更换注册会计师 := V?;
18.the existing CPA 现任注册会计师 [RF,0> ^b
19.the successor CPA 后任注册会计师 Ym'h
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20.the preceding CPA前任注册会计师 {"o9pIh{~
21.issue the audit report 出具审计报告 6[m~xegG
22.expert 专家 eMGJx "a
23.the board of directors 董事会 /k.0gYD
24.knowledge of the entity‘ s business 了解被审计单位情况 f2g tz{r
25.assess material misstatement risks评估重大错报风险 '54\!yQ<{
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 Vgm*5a6t
27.a general knowledge of —— 初步了解―――的情况 hFV,FBsAO
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 (\: Rnl
30.minutes of meeting 会议纪要 =2!p>>t,d;
31.business risks 经营风险 XYU5.
32.appropriateness 适当性 * +
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33.accounting estimate 会计估计 xe@e#9N$
34.management representations 管理层声明 |\(uO| )ju
35.going concern assumption 持续经营假设 &8IBf8
36.audit plan 审计计划 %A zy#m
37.significant audit areas 重点审计领域 9p_?t'&>q
38.error 错误 s &7 3g0$$
39.fraud舞弊 l7QxngWw
40.modified or additional procedures 修改或追加审计程序 I%d=c
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41.misappropriation of assets 侵占资产 [F<E0rjwM
42.transactions without substance 虚假交易 LL<xygd
43.unusual pressures 异常压力 ]B/> =t "E
44.the suspected noncompliance 涉嫌存在违法行为 F5?S8=i
45.materialiy 重要性 fD!c t; UK
46.exceed the materiality level 超过重要性水平 \[9VeqMU
47.approach the materiality level 接近重要性水平 e#[Klh$]EW
48.an acceptably low level 可接受水平 /pMOinuO
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 g *$2qKm
50.misstatements or omissions 错报或漏报 ~[CFs'`(2
51.aggregate 总计 hQ#e;1uD
52.subsequent events 期后事项 .IW`?9O
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53.adjust the financial statements 调整财务报表 2@ S}x@^
54.perform additional audit procedures 实施追加的审计程序 <+QdBp'd;
55.audit risk 审计风险 o N032o?S
56.detection risk 检查风险 8 lQ}- 8
57.inappropriate audit opinion 不适当的审计意见 <8WFaP3,
58.material misstatement 重大的错报 'rhgM/I
59.tolerable misstatement 可容忍错报 'jt7H{M
60.the acceptable level of detection risk 可接受的检查风险
