1.audit 审计 @1DX
2.attestation 鉴证 /C>wd
3.credibility 可信赖程度 6ek;8dL
4.audit of financial statements 财务报表审计 wvbPnf^y
5.agreed-upon procedures 执行商定程序 E-I-0h
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6.high levels of assurance 高水平保证 >TQH|}|6(y
7.compilation 编制 ve%
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8.reliability 可靠性 *M$0J'-BQ
9.relevance 相关性 5m9*85Ib
10.professional skepticism 职业谨慎 (N&lHLy
11.objectivity 客观性 d!:6[7X6
12. professional competence 专业胜任能力 UEozAY
13.Senior/CPA-in-charge 项目经理 WHjUR0NZ
14.audit engagement letter 业务约定书 $OP7l>KZY
15.recurring audit 连续审计 Dd
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16.the client 委托人 \hhmVt@@
17.change CPA 更换注册会计师 >y[oP!-|P
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 Yc,7t
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20.the preceding CPA前任注册会计师 UN zlN
21.issue the audit report 出具审计报告 b|+wc6
22.expert 专家 q-c=nkN3
23.the board of directors 董事会 G
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24.knowledge of the entity‘ s business 了解被审计单位情况 emdoA:w+
25.assess material misstatement risks评估重大错报风险 P#fM:z@[
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,4ei2`wV
27.a general knowledge of —— 初步了解―――的情况 :'*DPB-
28.a more knowledge of—— 进一步了解的情况 ,(;lIP
29.the prior year‘s working papers 以前年度工作底稿 ~ug=
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30.minutes of meeting 会议纪要 LE*h9((
31.business risks 经营风险 /)dFK~
32.appropriateness 适当性 f-5:wM&
33.accounting estimate 会计估计 '1$!jmY
34.management representations 管理层声明 fH
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35.going concern assumption 持续经营假设 zOGU8Wg
36.audit plan 审计计划 Fd#m<"
37.significant audit areas 重点审计领域 ppFe-wY
38.error 错误 1[jb)j1
39.fraud舞弊 55;g1o}}f
40.modified or additional procedures 修改或追加审计程序 Er{#ziN+
41.misappropriation of assets 侵占资产 $ZNu+tn
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42.transactions without substance 虚假交易 7DIIx}A
43.unusual pressures 异常压力 i:u1s"3~
44.the suspected noncompliance 涉嫌存在违法行为 6e_dJ=_
45.materialiy 重要性 ~t^eiyv
46.exceed the materiality level 超过重要性水平 Oi:<~E[kz.
47.approach the materiality level 接近重要性水平 QK+(g,)_86
48.an acceptably low level 可接受水平 40|,*wi
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 HW7; {QMg
50.misstatements or omissions 错报或漏报 ^|TG$`M(w
51.aggregate 总计 SF5@Vg
52.subsequent events 期后事项 2 ho>eRX
53.adjust the financial statements 调整财务报表 H)>@/"j;
54.perform additional audit procedures 实施追加的审计程序 (sQr X{~
55.audit risk 审计风险 fgBM_c&9T
56.detection risk 检查风险 OX"j#
57.inappropriate audit opinion 不适当的审计意见 UQ[B?jc
58.material misstatement 重大的错报 jaa"~5TO8
59.tolerable misstatement 可容忍错报 7{xh8#m
60.the acceptable level of detection risk 可接受的检查风险