1.audit 审计 ? OsS`)T
2.attestation 鉴证 jVYH;B%%z
3.credibility 可信赖程度 .$wLLE^*
4.audit of financial statements 财务报表审计 @a(oB.i
5.agreed-upon procedures 执行商定程序 j@ v-|
6.high levels of assurance 高水平保证 YoAg
7.compilation 编制 qjL
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8.reliability 可靠性 sFElD
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9.relevance 相关性 Euu
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10.professional skepticism 职业谨慎 [`nY2[A$
11.objectivity 客观性 N-%#\rPq.
12. professional competence 专业胜任能力 .Dx2 ;lj
13.Senior/CPA-in-charge 项目经理 xR}of"
14.audit engagement letter 业务约定书 Tz` ,{k
15.recurring audit 连续审计 968^ "T#
16.the client 委托人 Yi Zx{5
17.change CPA 更换注册会计师 NvHN -^2
18.the existing CPA 现任注册会计师 Z,aGtJ.a'9
19.the successor CPA 后任注册会计师 =]b9X7}
20.the preceding CPA前任注册会计师 >EIrw$V$
21.issue the audit report 出具审计报告 hdj%|~Fj
22.expert 专家 Jck"Ks
23.the board of directors 董事会 &7Kb]Ti
24.knowledge of the entity‘ s business 了解被审计单位情况 nh;y:Bi
25.assess material misstatement risks评估重大错报风险 (\&
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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 !Uy>eji}
27.a general knowledge of —— 初步了解―――的情况 ^PQM;"
28.a more knowledge of—— 进一步了解的情况 or.\)(m#(
29.the prior year‘s working papers 以前年度工作底稿 "L@g3g?|`
30.minutes of meeting 会议纪要 ZNL5({lv
31.business risks 经营风险 }
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32.appropriateness 适当性 V6*?$o
33.accounting estimate 会计估计 X6kaL3L}
34.management representations 管理层声明 ; )|nkI
35.going concern assumption 持续经营假设 r|-J8s#
36.audit plan 审计计划 PbEQkjE
37.significant audit areas 重点审计领域 4 J8Dh;a`
38.error 错误 UABbcNW
39.fraud舞弊 q+%!<]7X
40.modified or additional procedures 修改或追加审计程序 la`"$f
41.misappropriation of assets 侵占资产 26PD[af64O
42.transactions without substance 虚假交易 %z
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43.unusual pressures 异常压力 /7vE>mSY
44.the suspected noncompliance 涉嫌存在违法行为 6[+j'pW?
45.materialiy 重要性 [q"NU&SX
46.exceed the materiality level 超过重要性水平 ~`[8"YUL
47.approach the materiality level 接近重要性水平 iT$d;5_pU
48.an acceptably low level 可接受水平 e~
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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 {(0Id !
50.misstatements or omissions 错报或漏报 XtzOFx
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51.aggregate 总计 eJaUmK:
52.subsequent events 期后事项 3'^S3W%
53.adjust the financial statements 调整财务报表 4if\5 P:j
54.perform additional audit procedures 实施追加的审计程序 UR,?! rJ^B
55.audit risk 审计风险 ]bu9-X&T&
56.detection risk 检查风险 t=
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57.inappropriate audit opinion 不适当的审计意见 {*fUJmao"
58.material misstatement 重大的错报 2@*<9-9
59.tolerable misstatement 可容忍错报 ay-9c2E
60.the acceptable level of detection risk 可接受的检查风险