1.audit 审计 ijW7c+yd
2.attestation 鉴证 VLI'
3.credibility 可信赖程度 CL9yEy"V
4.audit of financial statements 财务报表审计 Y(VO.fVJK
5.agreed-upon procedures 执行商定程序 ja T$gAx
6.high levels of assurance 高水平保证 >"d?(@PJ
7.compilation 编制 ?R
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8.reliability 可靠性 Pe$6s:|NS
9.relevance 相关性 #oV+@D
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10.professional skepticism 职业谨慎 \l,rpVv5m
11.objectivity 客观性 id,NONb\
12. professional competence 专业胜任能力 )K0i@hM(n
13.Senior/CPA-in-charge 项目经理 wCb(>pL0
14.audit engagement letter 业务约定书 =G${[V\
15.recurring audit 连续审计 hIU(P Dl4
16.the client 委托人 Yl({)qK{
17.change CPA 更换注册会计师 j43$]'-
18.the existing CPA 现任注册会计师 vg\/DbI'
19.the successor CPA 后任注册会计师 ~]fJlfR*
20.the preceding CPA前任注册会计师 ,=PKd&
21.issue the audit report 出具审计报告 9-lEt l%
22.expert 专家 <hvRP!~<)
23.the board of directors 董事会 A
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24.knowledge of the entity‘ s business 了解被审计单位情况 LU2waq}VA
25.assess material misstatement risks评估重大错报风险 ;ojiJ?jU
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 2 y8~#*O
27.a general knowledge of —— 初步了解―――的情况 }iww:H-1
28.a more knowledge of—— 进一步了解的情况 :b/J\
29.the prior year‘s working papers 以前年度工作底稿 2qU&l|>
30.minutes of meeting 会议纪要 ;Yts\4BSM
31.business risks 经营风险 ,YLF+^w-
32.appropriateness 适当性 kgW @RD|
33.accounting estimate 会计估计 8q
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34.management representations 管理层声明 X.#oEmA,P
35.going concern assumption 持续经营假设 (03pJV&K
36.audit plan 审计计划 7$uJ7`e
37.significant audit areas 重点审计领域 p
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38.error 错误 UY>v"M
39.fraud舞弊 s"~5']
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40.modified or additional procedures 修改或追加审计程序 s] au/T6b
41.misappropriation of assets 侵占资产 h*l&RR:i
42.transactions without substance 虚假交易 6|;Uq'
43.unusual pressures 异常压力 ^vni&sJ
44.the suspected noncompliance 涉嫌存在违法行为 Z"v
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45.materialiy 重要性 %dttE)oH?
46.exceed the materiality level 超过重要性水平 ?J!3j{4e
47.approach the materiality level 接近重要性水平 0kDBE3i#
48.an acceptably low level 可接受水平 %J7UP4
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 m7jA
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50.misstatements or omissions 错报或漏报 dE(tFZx
51.aggregate 总计 Y`ihi,s`H
52.subsequent events 期后事项 -n))*.V
53.adjust the financial statements 调整财务报表 h5~n 1qX
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 P,z:Z|}8
56.detection risk 检查风险 9;=dxWf
57.inappropriate audit opinion 不适当的审计意见 (?i[jO||B
58.material misstatement 重大的错报 j,-C{ K
59.tolerable misstatement 可容忍错报 m5c&&v6%"b
60.the acceptable level of detection risk 可接受的检查风险