1.audit 审计 &YU;
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2.attestation 鉴证 !pwY@}oL
3.credibility 可信赖程度 #KOr-Yg|U
4.audit of financial statements 财务报表审计 C(Bh<c0@
5.agreed-upon procedures 执行商定程序 7
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6.high levels of assurance 高水平保证 Bj-80d,
7.compilation 编制 xlW`4\ Pa
8.reliability 可靠性 =[7[F)I~O
9.relevance 相关性 \N[Z58R !z
10.professional skepticism 职业谨慎 Uh9p,AV
11.objectivity 客观性 ,y'E#_cTgQ
12. professional competence 专业胜任能力 W'B=H1
13.Senior/CPA-in-charge 项目经理 a(qij&>
14.audit engagement letter 业务约定书 ^5:xSQ@:
15.recurring audit 连续审计 C}= *%S
16.the client 委托人 bGO[P<<
17.change CPA 更换注册会计师 'DDlX3W-
18.the existing CPA 现任注册会计师 PqhR^re0.
19.the successor CPA 后任注册会计师 |v'_Co0ki
20.the preceding CPA前任注册会计师 p,)~w1|
21.issue the audit report 出具审计报告
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22.expert 专家 O:'ENoQ:&
23.the board of directors 董事会 nNN~
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24.knowledge of the entity‘ s business 了解被审计单位情况 l[_y|W5
25.assess material misstatement risks评估重大错报风险 /p&V72
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
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27.a general knowledge of —— 初步了解―――的情况 u@ "nVHgMJ
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 ,k,RXgQ
30.minutes of meeting 会议纪要 tz).] E
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31.business risks 经营风险 3
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32.appropriateness 适当性 b!
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33.accounting estimate 会计估计 V\!6K
34.management representations 管理层声明 q$<M2
35.going concern assumption 持续经营假设 hI^H
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36.audit plan 审计计划 "IjCuR;#
37.significant audit areas 重点审计领域 ;aY.CgX
38.error 错误 6ojEEM
39.fraud舞弊 _gGI&0(VM
40.modified or additional procedures 修改或追加审计程序 ,"@Tm01os
41.misappropriation of assets 侵占资产 G~ldU:
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42.transactions without substance 虚假交易 U)PN
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43.unusual pressures 异常压力 w,,QXJe{Z_
44.the suspected noncompliance 涉嫌存在违法行为 %ja8DRQ.
45.materialiy 重要性 3p %B
46.exceed the materiality level 超过重要性水平 fW'@+<b
47.approach the materiality level 接近重要性水平 QO-R>
48.an acceptably low level 可接受水平 B*zR/?U^
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 +p:?blG
50.misstatements or omissions 错报或漏报 >\/H
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51.aggregate 总计 QXQ'QEG
52.subsequent events 期后事项 n )n>|w_
53.adjust the financial statements 调整财务报表 4GiHp7Y&A
54.perform additional audit procedures 实施追加的审计程序 D^[}:O{
55.audit risk 审计风险 _0v+g1x
56.detection risk 检查风险 ZSBa+3;z
57.inappropriate audit opinion 不适当的审计意见 \L-K}U>J
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 tm"9`
60.the acceptable level of detection risk 可接受的检查风险