1.audit 审计 -x]`DQUg
2.attestation 鉴证 pIO4,VL;W
3.credibility 可信赖程度 A
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4.audit of financial statements 财务报表审计 tP(h9|[N
5.agreed-upon procedures 执行商定程序 I:=dG[\h2
6.high levels of assurance 高水平保证 JUt7En;XE
7.compilation 编制 0A[e sWmP
8.reliability 可靠性 "/+zMLY
9.relevance 相关性 ZFxLBb:
10.professional skepticism 职业谨慎 i[nF.I5*f
11.objectivity 客观性 Lp&k3?W
12. professional competence 专业胜任能力 D"l+iVbBP
13.Senior/CPA-in-charge 项目经理 7@;">`zvm
14.audit engagement letter 业务约定书 RFfIF]~3
15.recurring audit 连续审计 Poy^RpnX
16.the client 委托人 ?M}S|dsmE
17.change CPA 更换注册会计师 z
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18.the existing CPA 现任注册会计师 ~[W#/kd1n
19.the successor CPA 后任注册会计师 p*qPcuAA
20.the preceding CPA前任注册会计师 46x.i;b7
21.issue the audit report 出具审计报告 ]r/^9XaqtA
22.expert 专家 Pqp *
23.the board of directors 董事会 ^k/i-%k0
24.knowledge of the entity‘ s business 了解被审计单位情况 !m y8AWO'
25.assess material misstatement risks评估重大错报风险 *@S@x{{s
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 `8g7q 5
27.a general knowledge of —— 初步了解―――的情况 m&Y i!7@(
28.a more knowledge of—— 进一步了解的情况 %dttE)oH?
29.the prior year‘s working papers 以前年度工作底稿 ?J!3j{4e
30.minutes of meeting 会议纪要 0kDBE3i#
31.business risks 经营风险 #I0pYA2m
32.appropriateness 适当性 m7jA
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33.accounting estimate 会计估计 9lzQ\}
34.management representations 管理层声明 (-^bj
35.going concern assumption 持续经营假设 $dg9z}D
36.audit plan 审计计划 yfj(Q s
37.significant audit areas 重点审计领域 q31>uF
38.error 错误 4<S'
39.fraud舞弊 M {a
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40.modified or additional procedures 修改或追加审计程序 /yPXMJ6W~R
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 2}WDw>V
43.unusual pressures 异常压力 ^twivNB
44.the suspected noncompliance 涉嫌存在违法行为 B#l?IB~
45.materialiy 重要性 ]\c,BWC@e
46.exceed the materiality level 超过重要性水平 1y5Ex:JVZT
47.approach the materiality level 接近重要性水平 AHbZQulC
48.an acceptably low level 可接受水平 E3l*8F%<3
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 E`;;&V q-
50.misstatements or omissions 错报或漏报 xBM>u,0.F
51.aggregate 总计 =JO^XwUOo
52.subsequent events 期后事项 &"E
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53.adjust the financial statements 调整财务报表 oh-|'5+,;h
54.perform additional audit procedures 实施追加的审计程序 f@ `*>"
55.audit risk 审计风险 smy}3k
56.detection risk 检查风险 QWO]`q`|
57.inappropriate audit opinion 不适当的审计意见 zr_yO`{
58.material misstatement 重大的错报 d
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59.tolerable misstatement 可容忍错报 ;y>a
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60.the acceptable level of detection risk 可接受的检查风险