1.audit 审计 EM!9_8 f
2.attestation 鉴证 qKk|2ecTB5
3.credibility 可信赖程度 FY"csZ
4.audit of financial statements 财务报表审计 H0
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5.agreed-upon procedures 执行商定程序 U:uFrb,
6.high levels of assurance 高水平保证 YcN &\(
7.compilation 编制 S@cKo&^
8.reliability 可靠性 g[(Eh?]Sc
9.relevance 相关性 g)nT]+&
10.professional skepticism 职业谨慎 }NKnV3G/Z
11.objectivity 客观性 s=hao4v7z
12. professional competence 专业胜任能力 b)7v-1N
13.Senior/CPA-in-charge 项目经理 tgC)vZ&a
14.audit engagement letter 业务约定书 gmN$}Gy}
15.recurring audit 连续审计 4DsHUc6
16.the client 委托人 qkBCI,X_Y
17.change CPA 更换注册会计师 w]O,xO
18.the existing CPA 现任注册会计师 3`Gb;D
19.the successor CPA 后任注册会计师 3o`c`;H%p
20.the preceding CPA前任注册会计师 =H8Y
21.issue the audit report 出具审计报告 o<Qt<*
22.expert 专家 6&
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23.the board of directors 董事会 a([8r- zP
24.knowledge of the entity‘ s business 了解被审计单位情况 75eZhs[b
25.assess material misstatement risks评估重大错报风险 "mc ]^O
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 c+501's
27.a general knowledge of —— 初步了解―――的情况 [" sm7yQ
28.a more knowledge of—— 进一步了解的情况 T+41,
29.the prior year‘s working papers 以前年度工作底稿 @|<qTci
30.minutes of meeting 会议纪要 .q|k459oi
31.business risks 经营风险 a V#phP
32.appropriateness 适当性 uMX\Y;N
33.accounting estimate 会计估计 WkDXWv\{,{
34.management representations 管理层声明 :*MR$Jf
35.going concern assumption 持续经营假设 gjn1ha"h%.
36.audit plan 审计计划 _2w8S\
37.significant audit areas 重点审计领域 _kdt0Vr,L
38.error 错误 ;lf $)3%[
39.fraud舞弊 m(IyW734I
40.modified or additional procedures 修改或追加审计程序 $8`"
41.misappropriation of assets 侵占资产 SLda>I(p7&
42.transactions without substance 虚假交易 6 tl#AJ-
43.unusual pressures 异常压力 H
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44.the suspected noncompliance 涉嫌存在违法行为 .+&M,%
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45.materialiy 重要性 A+hA'0isF@
46.exceed the materiality level 超过重要性水平 u,./,:O
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47.approach the materiality level 接近重要性水平 | z?
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48.an acceptably low level 可接受水平 j7~Rw"(XQc
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 t]E@AJOK
50.misstatements or omissions 错报或漏报 vsJM[$RF
51.aggregate 总计 p{AX"|QM"
52.subsequent events 期后事项 +h8`8k'}-2
53.adjust the financial statements 调整财务报表 a"^rOiXR{
54.perform additional audit procedures 实施追加的审计程序 U\-=
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55.audit risk 审计风险 RcOfesW
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56.detection risk 检查风险 +!)_[ zo
57.inappropriate audit opinion 不适当的审计意见 rp=Y }
58.material misstatement 重大的错报 avW33owb@
59.tolerable misstatement 可容忍错报 !V-(K_\t
60.the acceptable level of detection risk 可接受的检查风险