1.audit 审计 Y<OFsWYY
2.attestation 鉴证 .#gzP2 [q
3.credibility 可信赖程度 ?,mmYW6TjB
4.audit of financial statements 财务报表审计 HJ"GnZp<
5.agreed-upon procedures 执行商定程序 ,+k\p5P
6.high levels of assurance 高水平保证 Y2AJ+
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7.compilation 编制 [0!( xp^
8.reliability 可靠性 y(#e}z:
9.relevance 相关性 _6Sp QW
10.professional skepticism 职业谨慎 (`^1Y3&2
11.objectivity 客观性 -@'FW*b
12. professional competence 专业胜任能力 ^#pEPVkY
13.Senior/CPA-in-charge 项目经理 y[;>#j$
14.audit engagement letter 业务约定书 zhQJy?>'m
15.recurring audit 连续审计 dO'(2J8
16.the client 委托人 7Q 3 k7
17.change CPA 更换注册会计师 ?,z}%p
18.the existing CPA 现任注册会计师 2/?|&[
19.the successor CPA 后任注册会计师 |yCMt:Hk
20.the preceding CPA前任注册会计师 kiEa<-]
21.issue the audit report 出具审计报告 HMXE$d=[
22.expert 专家 O.? JmE
23.the board of directors 董事会 6nn*]|7
24.knowledge of the entity‘ s business 了解被审计单位情况 t@(HF-4~=
25.assess material misstatement risks评估重大错报风险 L(-4w+
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -).C
27.a general knowledge of —— 初步了解―――的情况 Wtnfa{gP%
28.a more knowledge of—— 进一步了解的情况 \bXa&Lq
29.the prior year‘s working papers 以前年度工作底稿 10&8-p1/mc
30.minutes of meeting 会议纪要 \z$= K
31.business risks 经营风险 E.h*g8bXe
32.appropriateness 适当性 }f ?y*
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33.accounting estimate 会计估计 F59 TZI
34.management representations 管理层声明 $nb[GV
35.going concern assumption 持续经营假设 0GL M(JmK
36.audit plan 审计计划 ?ub35NLa
37.significant audit areas 重点审计领域 iZmcI;?u
38.error 错误 4g/dP^
39.fraud舞弊 ?,/ }`3Vw
40.modified or additional procedures 修改或追加审计程序 i8p6Xht
41.misappropriation of assets 侵占资产 %#+Hl0,Tt
42.transactions without substance 虚假交易 +`4A$#$+y
43.unusual pressures 异常压力 WH\d| 1)
44.the suspected noncompliance 涉嫌存在违法行为 +@UV?"d
45.materialiy 重要性 gYj'(jB
46.exceed the materiality level 超过重要性水平 rv;3~'V
47.approach the materiality level 接近重要性水平 y =@N|f!
48.an acceptably low level 可接受水平 4H/OBR
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 _1^'(5f$
50.misstatements or omissions 错报或漏报 crCJrN=
51.aggregate 总计 vO=fP_
52.subsequent events 期后事项 +ZYn? #IQ
53.adjust the financial statements 调整财务报表 }H2R3icE
54.perform additional audit procedures 实施追加的审计程序 "@kaHIf[
55.audit risk 审计风险 $G>. \t
56.detection risk 检查风险 4i bc
57.inappropriate audit opinion 不适当的审计意见 %O<BfIZ
58.material misstatement 重大的错报 al0L&z\
59.tolerable misstatement 可容忍错报 d9ihhqq3}
60.the acceptable level of detection risk 可接受的检查风险