1.audit 审计 e\9H'$1\
2.attestation 鉴证
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3.credibility 可信赖程度 a*qf\&Vb|
4.audit of financial statements 财务报表审计 &
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5.agreed-upon procedures 执行商定程序 8hKyp5(%l
6.high levels of assurance 高水平保证 \Y>!vh X
7.compilation 编制 rJ@yOed["b
8.reliability 可靠性 W=[..d
9.relevance 相关性 <0P7NC:Ci
10.professional skepticism 职业谨慎 &fyT}MA
11.objectivity 客观性 OdZLJt?g
12. professional competence 专业胜任能力 Po~u-5
13.Senior/CPA-in-charge 项目经理 J:N4F.o&K
14.audit engagement letter 业务约定书 rA"><pH
15.recurring audit 连续审计 B. J_(V+
16.the client 委托人 ~O;'],#Co
17.change CPA 更换注册会计师 jkN-(v(T
18.the existing CPA 现任注册会计师 C6!P8qX
19.the successor CPA 后任注册会计师 T%opkyP>=
20.the preceding CPA前任注册会计师 cAL*Md8+
21.issue the audit report 出具审计报告 5Tb3Yy< .
22.expert 专家 !9n!:"(r
23.the board of directors 董事会 5ree3 quh
24.knowledge of the entity‘ s business 了解被审计单位情况 7AOjlC9R}
25.assess material misstatement risks评估重大错报风险 M)<4|x
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 ]tu:V,q
27.a general knowledge of —— 初步了解―――的情况 MPn
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28.a more knowledge of—— 进一步了解的情况 Q9[$8
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 FtEmSKD
31.business risks 经营风险 hDP&~Mk
32.appropriateness 适当性 kOQq+_Y
33.accounting estimate 会计估计 P ]prrKZe,
34.management representations 管理层声明 m9&MTRD\
35.going concern assumption 持续经营假设 T##_?=22I
36.audit plan 审计计划 _(TYR*
37.significant audit areas 重点审计领域 q%RPAe
38.error 错误 ;'|Mt)\
39.fraud舞弊 bR0 z$~
40.modified or additional procedures 修改或追加审计程序 dV:vM9+x
41.misappropriation of assets 侵占资产 ,rO>5$ w.
42.transactions without substance 虚假交易 +RuPfw{z
43.unusual pressures 异常压力 G T3wJQ5N
44.the suspected noncompliance 涉嫌存在违法行为 A18 &9gY
45.materialiy 重要性 >_<J=8|E
46.exceed the materiality level 超过重要性水平 GOzV#
47.approach the materiality level 接近重要性水平 =$^<@-;
48.an acceptably low level 可接受水平 q3~RK[OCq
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 `4&a"`&$
50.misstatements or omissions 错报或漏报 5W(S~}
51.aggregate 总计 +pq/:h
52.subsequent events 期后事项 _i-(`
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53.adjust the financial statements 调整财务报表 E>|xv#:~DV
54.perform additional audit procedures 实施追加的审计程序 1\~-No
55.audit risk 审计风险 9T#JlV
56.detection risk 检查风险 gk*Md+
57.inappropriate audit opinion 不适当的审计意见 R24ZjbKL
58.material misstatement 重大的错报 =Y0>b4
59.tolerable misstatement 可容忍错报 Ep@NT+VnI
60.the acceptable level of detection risk 可接受的检查风险