1.audit 审计 n9xAPB }
2.attestation 鉴证 J:\|Nc?
3.credibility 可信赖程度 (!zy{;g|
4.audit of financial statements 财务报表审计 IOV(seEY
5.agreed-upon procedures 执行商定程序 icgSe:Ci
6.high levels of assurance 高水平保证 /n8B,-Z5s5
7.compilation 编制 }_68j8`
8.reliability 可靠性 LoGVwRmoC
9.relevance 相关性 2Roc|)-47
10.professional skepticism 职业谨慎
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11.objectivity 客观性 q')R4=0
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12. professional competence 专业胜任能力 lgtC |kM=
13.Senior/CPA-in-charge 项目经理 s]JF0584
14.audit engagement letter 业务约定书 Jtk|w[4L
15.recurring audit 连续审计 IyLx0[:U
16.the client 委托人 8M`#pN^
17.change CPA 更换注册会计师 G"XV
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18.the existing CPA 现任注册会计师 SE~[bT
19.the successor CPA 后任注册会计师 fwRZ5`v<
20.the preceding CPA前任注册会计师 r'*}TM'8
21.issue the audit report 出具审计报告
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22.expert 专家 [E
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23.the board of directors 董事会 B[
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24.knowledge of the entity‘ s business 了解被审计单位情况 =Yt
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25.assess material misstatement risks评估重大错报风险 A,LuD.8
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 9^p;UA
27.a general knowledge of —— 初步了解―――的情况 6 M*O{f
28.a more knowledge of—— 进一步了解的情况 E 0?iXSJ
29.the prior year‘s working papers 以前年度工作底稿 6Avw-}.7>
30.minutes of meeting 会议纪要 r|qp3x
31.business risks 经营风险 b^$|Nz;
32.appropriateness 适当性 !!? Mw
33.accounting estimate 会计估计 "
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34.management representations 管理层声明 '4#}e[e
35.going concern assumption 持续经营假设 :65~[$2
36.audit plan 审计计划 K
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37.significant audit areas 重点审计领域 c.
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38.error 错误 /x1![$oC0
39.fraud舞弊 U b* wuI
40.modified or additional procedures 修改或追加审计程序 6gs01c,BA
41.misappropriation of assets 侵占资产 #Q`dku%V:
42.transactions without substance 虚假交易 qCn
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43.unusual pressures 异常压力 &Ob!4+v/GP
44.the suspected noncompliance 涉嫌存在违法行为 iB& 4>+N+
45.materialiy 重要性 vsl]92xI
46.exceed the materiality level 超过重要性水平 :HwA 5Z#
47.approach the materiality level 接近重要性水平 PJL=$gBgKk
48.an acceptably low level 可接受水平 M%kO7>h8
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 G8Y<1%`<
50.misstatements or omissions 错报或漏报 ?TKRjgW`@_
51.aggregate 总计 tyqT
52.subsequent events 期后事项 /
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53.adjust the financial statements 调整财务报表 `.Qi?* ^
54.perform additional audit procedures 实施追加的审计程序 L>RP-x>
55.audit risk 审计风险 J:zU,IIJ
56.detection risk 检查风险 o_^?n[4
57.inappropriate audit opinion 不适当的审计意见 AGYc |;
58.material misstatement 重大的错报 h9G RI
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险