1.audit 审计 %IE;'aa
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2.attestation 鉴证 Z_edNf}|
3.credibility 可信赖程度 (+0(A777M
4.audit of financial statements 财务报表审计 p|NY.N
5.agreed-upon procedures 执行商定程序 v=+3AW-|v
6.high levels of assurance 高水平保证 B/qN1D]U.
7.compilation 编制 <}h<By)
8.reliability 可靠性 Q'!'+;&%
9.relevance 相关性 e@;'# t
10.professional skepticism 职业谨慎
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11.objectivity 客观性 7[uN;B#V
12. professional competence 专业胜任能力 w{lj'3z I
13.Senior/CPA-in-charge 项目经理 /er{sKVX<
14.audit engagement letter 业务约定书 k3e6y
15.recurring audit 连续审计 ixK9/5T
16.the client 委托人 F|y0q:U
17.change CPA 更换注册会计师 ?'|GGtvm
18.the existing CPA 现任注册会计师 p&u\gSo
19.the successor CPA 后任注册会计师 5O]ZX3z>
20.the preceding CPA前任注册会计师 Iw`|,-|
21.issue the audit report 出具审计报告 |Kjfh};-C
22.expert 专家 'p\&Mc_Gu
23.the board of directors 董事会 $T:;KcW)
24.knowledge of the entity‘ s business 了解被审计单位情况 PFx.uqp
25.assess material misstatement risks评估重大错报风险 0VNpd~G$
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 c`hENPhW
27.a general knowledge of —— 初步了解―――的情况 9z{g3m70@
28.a more knowledge of—— 进一步了解的情况 ?b'(39fj
29.the prior year‘s working papers 以前年度工作底稿 5Ma."?rW
30.minutes of meeting 会议纪要 [{R>'~
31.business risks 经营风险 Z__fwv.X[
32.appropriateness 适当性 *93=}1gN
33.accounting estimate 会计估计 EAm31v C
34.management representations 管理层声明 @$L|
35.going concern assumption 持续经营假设 aIQC[ry
36.audit plan 审计计划 nT2b"wkTT
37.significant audit areas 重点审计领域 Y,yU460T8
38.error 错误 %C #Ps
39.fraud舞弊 WA1yA*S
40.modified or additional procedures 修改或追加审计程序 0S4Y3bac&
41.misappropriation of assets 侵占资产 @jjxgd'%&
42.transactions without substance 虚假交易 }.U(Gxu$
43.unusual pressures 异常压力 c+7I
44.the suspected noncompliance 涉嫌存在违法行为 WBJn1
45.materialiy 重要性 q[W@.[2y)
46.exceed the materiality level 超过重要性水平 7QZyd-
47.approach the materiality level 接近重要性水平 I(3~BOUn_
48.an acceptably low level 可接受水平 9!_LsQ\)
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 bA$ElKT
50.misstatements or omissions 错报或漏报 fhRu-
51.aggregate 总计 Q%!xw(
52.subsequent events 期后事项 hH-!3S2'
53.adjust the financial statements 调整财务报表 p[%~d$JUq
54.perform additional audit procedures 实施追加的审计程序 @"98u$5
55.audit risk 审计风险 p`Tl)[*
56.detection risk 检查风险 "?<`]WG\
57.inappropriate audit opinion 不适当的审计意见 yLnTIE 3)
58.material misstatement 重大的错报 fpjFO&ML
59.tolerable misstatement 可容忍错报 TV_a(#S
60.the acceptable level of detection risk 可接受的检查风险