1.audit 审计 ,Csjb1
2.attestation 鉴证 (Rq6m`M2
3.credibility 可信赖程度 SS8$
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4.audit of financial statements 财务报表审计 4s'%BM-r-
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 .!lLj1?p
7.compilation 编制 XhWo~zh"
8.reliability 可靠性 u#y)+A2&!
9.relevance 相关性 )a'`
10.professional skepticism 职业谨慎 VG$;ri>
11.objectivity 客观性 iPG:w+G
12. professional competence 专业胜任能力 9AQ,@xP|
13.Senior/CPA-in-charge 项目经理 L*|P'
14.audit engagement letter 业务约定书 eLgq
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15.recurring audit 连续审计 SD8>,
16.the client 委托人 UQYHR+
17.change CPA 更换注册会计师 j` * bz-
18.the existing CPA 现任注册会计师 ea`6J
19.the successor CPA 后任注册会计师 d( ru5*p
20.the preceding CPA前任注册会计师 9H:J&'Xi7
21.issue the audit report 出具审计报告 PQYJnx}
22.expert 专家 4m=0e
23.the board of directors 董事会 %z-s o?gF
24.knowledge of the entity‘ s business 了解被审计单位情况 f
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25.assess material misstatement risks评估重大错报风险 SdMLO6-
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`[V{1m,
27.a general knowledge of —— 初步了解―――的情况 3fZoF`<a
28.a more knowledge of—— 进一步了解的情况 $[Nf?`f(t_
29.the prior year‘s working papers 以前年度工作底稿 hcYqiM@8>
30.minutes of meeting 会议纪要 \h0+`
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31.business risks 经营风险 {-]K!tWda
32.appropriateness 适当性 saQo]6#
33.accounting estimate 会计估计 <HS{A$]
34.management representations 管理层声明 Vu4LC&q
35.going concern assumption 持续经营假设 =,qY\@fq
36.audit plan 审计计划 3A~<|<
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37.significant audit areas 重点审计领域 55] MRv
38.error 错误 G-]<+-Q$4
39.fraud舞弊 []yIz1P=j
40.modified or additional procedures 修改或追加审计程序 KIWHn_ :
41.misappropriation of assets 侵占资产 YD9vWk\/
42.transactions without substance 虚假交易 "A~D(1K
43.unusual pressures 异常压力 $3ZQ|X[|+
44.the suspected noncompliance 涉嫌存在违法行为 60e{]}Z
45.materialiy 重要性 '0_W<lGB
46.exceed the materiality level 超过重要性水平 2S[:mnK
47.approach the materiality level 接近重要性水平 t@+e#3P!
48.an acceptably low level 可接受水平 $/(``8li_
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 v"%>ms"n
50.misstatements or omissions 错报或漏报 (sH4T>
51.aggregate 总计 (6[/7e)
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 4 R8Qn^
54.perform additional audit procedures 实施追加的审计程序 87)/dHc
55.audit risk 审计风险 yO
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56.detection risk 检查风险 j
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57.inappropriate audit opinion 不适当的审计意见 R6z *!W{
58.material misstatement 重大的错报 n<b}6L}
59.tolerable misstatement 可容忍错报 cf"!U+x
60.the acceptable level of detection risk 可接受的检查风险