1.audit 审计 0>Ki([3
2.attestation 鉴证 fn#b3ee
3.credibility 可信赖程度 #hR}7K+@
4.audit of financial statements 财务报表审计 >\} 2("bv
5.agreed-upon procedures 执行商定程序 JYm@Llf)$
6.high levels of assurance 高水平保证 l+R-lsj
7.compilation 编制 3{d1Jk/S
8.reliability 可靠性 rI; e!EW
9.relevance 相关性 1;vn*w`p
10.professional skepticism 职业谨慎 X[NsdD?w1+
11.objectivity 客观性 ?h
K+h .{
12. professional competence 专业胜任能力 >4~{ CXZ
13.Senior/CPA-in-charge 项目经理 ] =>vv;L
14.audit engagement letter 业务约定书 OYG8%L
15.recurring audit 连续审计 o~<fw]y
16.the client 委托人 ,a ^_
~(C
17.change CPA 更换注册会计师 RF g $N@g,
18.the existing CPA 现任注册会计师 te" 8ZmJ
19.the successor CPA 后任注册会计师 %tUJ >qYU
20.the preceding CPA前任注册会计师 <&l3bL
21.issue the audit report 出具审计报告 SRM[IU
22.expert 专家 rm3 ~]
23.the board of directors 董事会 f} } Bb8
24.knowledge of the entity‘ s business 了解被审计单位情况 *tz"T-6O
25.assess material misstatement risks评估重大错报风险 s'~_pP
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6prN, *k5
27.a general knowledge of —— 初步了解―――的情况 Xb$)} n\9
28.a more knowledge of—— 进一步了解的情况 ^x 4,}' (
29.the prior year‘s working papers 以前年度工作底稿 #MGZje,I
30.minutes of meeting 会议纪要 K Qub%`n
31.business risks 经营风险 JguE# ob2
32.appropriateness 适当性 ]jY->NsA]
33.accounting estimate 会计估计 BR5 $;-7W
34.management representations 管理层声明 {*
jkx ,|
35.going concern assumption 持续经营假设 ) _xM)mH
36.audit plan 审计计划 ']Y:f) i#
37.significant audit areas 重点审计领域 v`y{l>r,
38.error 错误 Y&'2/zI6~
39.fraud舞弊 R8o9$&4_
40.modified or additional procedures 修改或追加审计程序 ; M"hX
41.misappropriation of assets 侵占资产 <0R?#^XBZB
42.transactions without substance 虚假交易 ;\Wg>sq
43.unusual pressures 异常压力 P>4(+s
44.the suspected noncompliance 涉嫌存在违法行为 Pb]s +1
45.materialiy 重要性 $`l- cSH;
46.exceed the materiality level 超过重要性水平 1|z>}
xP
47.approach the materiality level 接近重要性水平 N^mY/`2
48.an acceptably low level 可接受水平 YroKC+4"i
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 ?F?! QrL
50.misstatements or omissions 错报或漏报 a&XURyp
51.aggregate 总计 \zj8| +
52.subsequent events 期后事项 @*%5"~ F
53.adjust the financial statements 调整财务报表 g%4|vA8
54.perform additional audit procedures 实施追加的审计程序 Bj%
{PK
55.audit risk 审计风险 7 |,5;
56.detection risk 检查风险 *QjFrw
3
57.inappropriate audit opinion 不适当的审计意见 P}?,*'b
58.material misstatement 重大的错报 ,6a'x~y<r
59.tolerable misstatement 可容忍错报 k*z)AR
60.the acceptable level of detection risk 可接受的检查风险
