1.audit 审计 AN:RY/ %Wo
2.attestation 鉴证 - R8!"~
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3.credibility 可信赖程度 $=QGua V
4.audit of financial statements 财务报表审计 3{#pd6e5
5.agreed-upon procedures 执行商定程序 /cg]wG!n8
6.high levels of assurance 高水平保证 SUnmp
7.compilation 编制 39a]B`y
8.reliability 可靠性 C$re$9U
9.relevance 相关性 X%R^)zKV
10.professional skepticism 职业谨慎 *O}'2Ht6\
11.objectivity 客观性 KHs{/
12. professional competence 专业胜任能力 *a0I Z
13.Senior/CPA-in-charge 项目经理 rEpKX
14.audit engagement letter 业务约定书 .X=M!
15.recurring audit 连续审计 ZX5A%`<M
16.the client 委托人 }AH|~3|D
17.change CPA 更换注册会计师 j C1^>D
18.the existing CPA 现任注册会计师 !=Kay^J~.
19.the successor CPA 后任注册会计师 'N5r2JL[w
20.the preceding CPA前任注册会计师 <"|<)BGeI
21.issue the audit report 出具审计报告 ZD] '$
22.expert 专家 F~@1n,[
23.the board of directors 董事会 u b>K ^
24.knowledge of the entity‘ s business 了解被审计单位情况 r1[T:B'
25.assess material misstatement risks评估重大错报风险 F]&J%i
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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 JjO/u>A3;7
27.a general knowledge of —— 初步了解―――的情况 ~\s &]L
28.a more knowledge of—— 进一步了解的情况 \#oV<MR
29.the prior year‘s working papers 以前年度工作底稿 /$4?.qtu
30.minutes of meeting 会议纪要 %?G.lej,x
31.business risks 经营风险 @LMV ?
32.appropriateness 适当性 <x;[
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33.accounting estimate 会计估计 }d*sWSPu(
34.management representations 管理层声明 rJ~(Xu>,s
35.going concern assumption 持续经营假设 cZK?kz_Y
36.audit plan 审计计划 _itN.^
37.significant audit areas 重点审计领域 w.F3o4YP
38.error 错误 #?d>S;)+
39.fraud舞弊 )mZy>45
40.modified or additional procedures 修改或追加审计程序 ?(L?X&)v
41.misappropriation of assets 侵占资产 B>nd9Z '
42.transactions without substance 虚假交易 9NoPrR=x1
43.unusual pressures 异常压力 Nn4Kt,KY
44.the suspected noncompliance 涉嫌存在违法行为 :7;Iy u
45.materialiy 重要性 5lA 8e
46.exceed the materiality level 超过重要性水平 ['YRY B
47.approach the materiality level 接近重要性水平 V@xnz)^t
48.an acceptably low level 可接受水平 NU\t3JaR
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 s?I=}
50.misstatements or omissions 错报或漏报 eDZ3SIZ
51.aggregate 总计 Vm8_
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52.subsequent events 期后事项 g_!xO2LH,8
53.adjust the financial statements 调整财务报表 .BTT*vL-
54.perform additional audit procedures 实施追加的审计程序 L=Jk"qWV0
55.audit risk 审计风险 E0x$;CG!
56.detection risk 检查风险 %_LHD|<
57.inappropriate audit opinion 不适当的审计意见 /OtQk-E
58.material misstatement 重大的错报 Q-%=ZW Z
59.tolerable misstatement 可容忍错报 Fi=8B&j
60.the acceptable level of detection risk 可接受的检查风险