1.audit 审计 epR~Rlw>2
2.attestation 鉴证 0`P]fL+&
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 %)/f; T6
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 _M&.kha
7.compilation 编制 uTU4Fn\$L
8.reliability 可靠性 h3kHI?jMWG
9.relevance 相关性 b66X])+4jE
10.professional skepticism 职业谨慎 0 `!Q-G7
11.objectivity 客观性 }m9LyT=~$
12. professional competence 专业胜任能力 bNR
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13.Senior/CPA-in-charge 项目经理 f)zg&Ib
14.audit engagement letter 业务约定书 ya{>
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15.recurring audit 连续审计 qp W#!Vbx
16.the client 委托人 }91mQ`
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17.change CPA 更换注册会计师 ?&"^
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18.the existing CPA 现任注册会计师 X?6h>%) k
19.the successor CPA 后任注册会计师 @g75T` N
20.the preceding CPA前任注册会计师 O&,O:b:@
21.issue the audit report 出具审计报告 nF'xV44"
22.expert 专家 hf<$vRti>
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 t%U[\\ic
25.assess material misstatement risks评估重大错报风险 U R@BSK'
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 DVhTb
27.a general knowledge of —— 初步了解―――的情况 s3-ktZ@
28.a more knowledge of—— 进一步了解的情况 z}1
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29.the prior year‘s working papers 以前年度工作底稿 d# 3tQ*G/
30.minutes of meeting 会议纪要 ,8IAhQa
31.business risks 经营风险 8sIrG
32.appropriateness 适当性 eh(Q^E;*
33.accounting estimate 会计估计 ;:c%l.Y2
34.management representations 管理层声明 TJXraQK-=
35.going concern assumption 持续经营假设 v1C.\fL
36.audit plan 审计计划 }Hz-h4Z
37.significant audit areas 重点审计领域 tHtV[We.:
38.error 错误 qu~|d}0
39.fraud舞弊 F36ViN\b
40.modified or additional procedures 修改或追加审计程序 A'(7V
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41.misappropriation of assets 侵占资产 R9l7CJM@
42.transactions without substance 虚假交易 M%{?\)s
43.unusual pressures 异常压力 {TncqA
44.the suspected noncompliance 涉嫌存在违法行为 {(
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45.materialiy 重要性 9"aFS=><
46.exceed the materiality level 超过重要性水平 ]zyX@=mM
47.approach the materiality level 接近重要性水平 p%"yBpSK
48.an acceptably low level 可接受水平 ?Y{^un
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$~xG(
50.misstatements or omissions 错报或漏报 ^W"Q(sh
51.aggregate 总计 (a}
52.subsequent events 期后事项 cH;TnuX
53.adjust the financial statements 调整财务报表 +oy&OKCa
54.perform additional audit procedures 实施追加的审计程序 (s"iC:D6U
55.audit risk 审计风险 ,iVPcza
56.detection risk 检查风险 ~g1, !Wl
57.inappropriate audit opinion 不适当的审计意见 #jZ@l3
58.material misstatement 重大的错报 mhk/>+hF
59.tolerable misstatement 可容忍错报 Q)S>VDLA
60.the acceptable level of detection risk 可接受的检查风险