1.audit 审计 _4^#VD#f
2.attestation 鉴证 pXPLTGY<R+
3.credibility 可信赖程度 ;;f&aujSHD
4.audit of financial statements 财务报表审计 @T 5dPmn
5.agreed-upon procedures 执行商定程序 <36z,[,kZ@
6.high levels of assurance 高水平保证 QP?eKW9 :
7.compilation 编制 x b6X8:
8.reliability 可靠性 T#OrsJdu
9.relevance 相关性 QtSJ9;eP
10.professional skepticism 职业谨慎 3OZu v};k
11.objectivity 客观性 r
P1FM1"M
12. professional competence 专业胜任能力 SN<Dxa8Iy
13.Senior/CPA-in-charge 项目经理 J}?:\y<
14.audit engagement letter 业务约定书 -h%!#g
15.recurring audit 连续审计 9fhgCu]$
16.the client 委托人 | >
t,1T.
17.change CPA 更换注册会计师 \A%s" O/
18.the existing CPA 现任注册会计师 x )w6
19.the successor CPA 后任注册会计师 nm}wdel"
20.the preceding CPA前任注册会计师 n,l{1 q
21.issue the audit report 出具审计报告 T*3>LY+bb
22.expert 专家 1&2X*$]y
23.the board of directors 董事会 .5AyB9a%&
24.knowledge of the entity‘ s business 了解被审计单位情况 ~E^lKe
25.assess material misstatement risks评估重大错报风险 P(|+1$#[
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 Pbo759q1
27.a general knowledge of —— 初步了解―――的情况 N3U.62
28.a more knowledge of—— 进一步了解的情况 QA"mWw-Ds
29.the prior year‘s working papers 以前年度工作底稿 5J vrQGvL
30.minutes of meeting 会议纪要 F?y4 L9|e
31.business risks 经营风险 =" Sb>_
32.appropriateness 适当性 &)Z!A*w]
33.accounting estimate 会计估计 K.
l7yBm
34.management representations 管理层声明 z]d2
rzV(_
35.going concern assumption 持续经营假设 V'Z Z4og
36.audit plan 审计计划 2leTEs5aK`
37.significant audit areas 重点审计领域 xhTiOt6l
38.error 错误 W? SFtz
39.fraud舞弊 =ICakh!TO
40.modified or additional procedures 修改或追加审计程序 !kG 2$/lR
41.misappropriation of assets 侵占资产 @b@# o
42.transactions without substance 虚假交易 T=~D>2C
43.unusual pressures 异常压力 sk>E(Myo
44.the suspected noncompliance 涉嫌存在违法行为 =bgu2#%Z
45.materialiy 重要性 E|~)"=
46.exceed the materiality level 超过重要性水平 GFX$vn-/F
47.approach the materiality level 接近重要性水平 x(r~<a[
48.an acceptably low level 可接受水平 2M`:/ shq
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 >u=Dc.lX
50.misstatements or omissions 错报或漏报 lk/[xQ/
51.aggregate 总计 #fQ}8UxU,
52.subsequent events 期后事项 MUjfqxTT
53.adjust the financial statements 调整财务报表 ^(c.AYI
54.perform additional audit procedures 实施追加的审计程序 %Ix
55.audit risk 审计风险 g*-%.fNA
56.detection risk 检查风险 |J+oz7l?-
57.inappropriate audit opinion 不适当的审计意见 i+XHXpk
58.material misstatement 重大的错报 VlbS\Y.
59.tolerable misstatement 可容忍错报 Mep
c
t
60.the acceptable level of detection risk 可接受的检查风险