1.audit 审计 Oh~JyrZy
2.attestation 鉴证 ^{-J Y
3.credibility 可信赖程度 Fc7mAV=
4.audit of financial statements 财务报表审计 (<(8(}x
5.agreed-upon procedures 执行商定程序 &BCl>^wn}
6.high levels of assurance 高水平保证 Yc /rjEn7O
7.compilation 编制 JpxJZJ
8.reliability 可靠性 D+N{'d?+
9.relevance 相关性 [$]vi`c2
10.professional skepticism 职业谨慎 O@'/B" &
11.objectivity 客观性 _%;$y5]v
12. professional competence 专业胜任能力 }X)mZyM [
13.Senior/CPA-in-charge 项目经理 U8?QyG
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14.audit engagement letter 业务约定书 6jiVz%`=Z
15.recurring audit 连续审计 :Y0*P
16.the client 委托人 -2w\8]u
17.change CPA 更换注册会计师 L/"XIMI*Xg
18.the existing CPA 现任注册会计师 y0M^oLx
19.the successor CPA 后任注册会计师 d5\w'@Di
20.the preceding CPA前任注册会计师 i(2s"Uww,
21.issue the audit report 出具审计报告 QK%{\qu
22.expert 专家 {b"V7vn,
23.the board of directors 董事会 ON~SZa
24.knowledge of the entity‘ s business 了解被审计单位情况 6^s=25>p
25.assess material misstatement risks评估重大错报风险 xYRN~nr
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 |(*ReQ?=
27.a general knowledge of —— 初步了解―――的情况 ]P<u^ `{*
28.a more knowledge of—— 进一步了解的情况 M8ZpNa
29.the prior year‘s working papers 以前年度工作底稿 ; ob>$ _
30.minutes of meeting 会议纪要 +tkDT@ `
31.business risks 经营风险 e54wAypPOl
32.appropriateness 适当性 OSK3X Qc
33.accounting estimate 会计估计
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34.management representations 管理层声明 =m:xf&r#
35.going concern assumption 持续经营假设 PR|F-/o
36.audit plan 审计计划 "e0$/WQ6J
37.significant audit areas 重点审计领域 [:
38.error 错误 p}.L]Y
39.fraud舞弊 T+9#P4
40.modified or additional procedures 修改或追加审计程序 PzWhB* iBR
41.misappropriation of assets 侵占资产 [DC8X P5<
42.transactions without substance 虚假交易 HbX>::J8
43.unusual pressures 异常压力 Jv %,v?
44.the suspected noncompliance 涉嫌存在违法行为 2)Grl;T]s
45.materialiy 重要性 ?"N,do
46.exceed the materiality level 超过重要性水平 C,P>7
47.approach the materiality level 接近重要性水平 O[U^{~iM
48.an acceptably low level 可接受水平 (y[+s?;WyB
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 G<# 9`
50.misstatements or omissions 错报或漏报 HJo&snT3
51.aggregate 总计 PB_+:S^8
52.subsequent events 期后事项 :Gsh
53.adjust the financial statements 调整财务报表 l
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54.perform additional audit procedures 实施追加的审计程序 ARGtWW~:
55.audit risk 审计风险 Fo=Icvo
56.detection risk 检查风险 f',n'
57.inappropriate audit opinion 不适当的审计意见 ?{NP3
58.material misstatement 重大的错报 7#SXqyP[
59.tolerable misstatement 可容忍错报 1N{}G$'Go
60.the acceptable level of detection risk 可接受的检查风险