1.audit 审计 tNjrd}8s
2.attestation 鉴证 )9*WmF c+#
3.credibility 可信赖程度 }*%%GPJ
4.audit of financial statements 财务报表审计 ^^v!..V]J
5.agreed-upon procedures 执行商定程序 |Qm 7x[i
6.high levels of assurance 高水平保证
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7.compilation 编制 <X: 9y
8.reliability 可靠性 pCq{F*;
9.relevance 相关性 0P|WoCX
10.professional skepticism 职业谨慎 Co'dZd(
11.objectivity 客观性 z:w
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12. professional competence 专业胜任能力 [mm5?23g
13.Senior/CPA-in-charge 项目经理 *ce h
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14.audit engagement letter 业务约定书 fE(rDQI
15.recurring audit 连续审计 P^
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16.the client 委托人 %l>^q`p
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 6s6[sUf=l&
19.the successor CPA 后任注册会计师 BUtXHD
20.the preceding CPA前任注册会计师 4u<oe_n
21.issue the audit report 出具审计报告 )msqt!Ev
22.expert 专家 k@[Bx>
23.the board of directors 董事会 !nTq"d%(W
24.knowledge of the entity‘ s business 了解被审计单位情况 B$fL);l-
25.assess material misstatement risks评估重大错报风险 /vBp Rm
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 wL:3RZB
27.a general knowledge of —— 初步了解―――的情况 -Z
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28.a more knowledge of—— 进一步了解的情况 oM< 9]jK}
29.the prior year‘s working papers 以前年度工作底稿 X@TQD
30.minutes of meeting 会议纪要 (`T:b1
31.business risks 经营风险 xC|7"N^/
32.appropriateness 适当性 291v
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33.accounting estimate 会计估计 d8av`m
34.management representations 管理层声明 8NpQ"0
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35.going concern assumption 持续经营假设 !.9N
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36.audit plan 审计计划 %KqXtc`O
37.significant audit areas 重点审计领域 ,<%],-Lt[
38.error 错误 q
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39.fraud舞弊 q$K^E
40.modified or additional procedures 修改或追加审计程序 pZXva9bE
41.misappropriation of assets 侵占资产 'y@0P5[se
42.transactions without substance 虚假交易 75%!R
43.unusual pressures 异常压力 wL~
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44.the suspected noncompliance 涉嫌存在违法行为 kFeuKSa^d
45.materialiy 重要性 SFTThM]8M1
46.exceed the materiality level 超过重要性水平 [gU z9iU
47.approach the materiality level 接近重要性水平 9"&HxyOfX
48.an acceptably low level 可接受水平 7,Nd[
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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 o: qB#8X
50.misstatements or omissions 错报或漏报 mim]nRd2v
51.aggregate 总计 L[D}pL=
52.subsequent events 期后事项 ZfS-W&6Z
53.adjust the financial statements 调整财务报表 k}~|jLu@g
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 #VtlXr>G
56.detection risk 检查风险 P
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57.inappropriate audit opinion 不适当的审计意见 8
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58.material misstatement 重大的错报 jrG@
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59.tolerable misstatement 可容忍错报 "|(+~8[
60.the acceptable level of detection risk 可接受的检查风险