1.audit 审计 "h2Ny#
2.attestation 鉴证 O<3,n;56Z
3.credibility 可信赖程度 n~ql]Ln
4.audit of financial statements 财务报表审计 [s/@z*,M1
5.agreed-upon procedures 执行商定程序 q>[% C5
6.high levels of assurance 高水平保证 br;G5^j3?
7.compilation 编制 ZFON]$Zk
8.reliability 可靠性 @(
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9.relevance 相关性 G4}q*&:k
10.professional skepticism 职业谨慎 ypd?mw&1}
11.objectivity 客观性 A1q^E(}O
12. professional competence 专业胜任能力 A!D:Kc3
13.Senior/CPA-in-charge 项目经理 QdTe
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14.audit engagement letter 业务约定书 6:,^CI|@t
15.recurring audit 连续审计 6ZR0_v;TD
16.the client 委托人 [z~Nw#
17.change CPA 更换注册会计师 r83~o/T@
18.the existing CPA 现任注册会计师 hkJZqUA
19.the successor CPA 后任注册会计师 =F&RQ}$
20.the preceding CPA前任注册会计师 8x"d/D
21.issue the audit report 出具审计报告 (HI%C@e9
22.expert 专家 J$Epj
23.the board of directors 董事会 TJpv"V
24.knowledge of the entity‘ s business 了解被审计单位情况 h7$!wf!I
25.assess material misstatement risks评估重大错报风险 RV`j>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 s]c$]&IGG
27.a general knowledge of —— 初步了解―――的情况 j 7URg>i0
28.a more knowledge of—— 进一步了解的情况 [S:)UvB
29.the prior year‘s working papers 以前年度工作底稿 ? st#6=M
30.minutes of meeting 会议纪要 m3!M L>nLt
31.business risks 经营风险 fYy.>m+P1
32.appropriateness 适当性 sQZ8<DpB
33.accounting estimate 会计估计 \DqxS=o;
34.management representations 管理层声明 _zh5KP[{
35.going concern assumption 持续经营假设 e_], O_Z
36.audit plan 审计计划 dLf8w>i`T
37.significant audit areas 重点审计领域 QN
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38.error 错误 uw=Ube(
39.fraud舞弊 <gLtX[v!CL
40.modified or additional procedures 修改或追加审计程序 7Ca\ (82
41.misappropriation of assets 侵占资产 <&:&qngg
42.transactions without substance 虚假交易 ef&@aB
43.unusual pressures 异常压力 6ZpcT&yL
44.the suspected noncompliance 涉嫌存在违法行为 # &83;uys
45.materialiy 重要性 Y}uQ`f
46.exceed the materiality level 超过重要性水平 >8fH5
47.approach the materiality level 接近重要性水平 Fz&i
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48.an acceptably low level 可接受水平 Qiw4'xQm
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 t3$gwO$
50.misstatements or omissions 错报或漏报 h)8+4?-4I
51.aggregate 总计 q-%KfZ@(|
52.subsequent events 期后事项 lM^!^6=v0l
53.adjust the financial statements 调整财务报表 K<6x4ha
54.perform additional audit procedures 实施追加的审计程序 k_<{j0z.
55.audit risk 审计风险 _|3TC1N$n
56.detection risk 检查风险 ;Ia1L{472m
57.inappropriate audit opinion 不适当的审计意见 Pki4wDCTW
58.material misstatement 重大的错报 6;frIl;
59.tolerable misstatement 可容忍错报 |HGb.^f?
60.the acceptable level of detection risk 可接受的检查风险