1.audit 审计 + ef>ek
2.attestation 鉴证 `~41>mM%
3.credibility 可信赖程度 wrK@1F9!
4.audit of financial statements 财务报表审计 1rLxF{,
5.agreed-upon procedures 执行商定程序 K
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6.high levels of assurance 高水平保证 GxC\Nj#
7.compilation 编制 }1lZW"{e[
8.reliability 可靠性 I9`
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9.relevance 相关性 b@K1;A! S
10.professional skepticism 职业谨慎 R|wS*xd ,
11.objectivity 客观性 {G<1.
12. professional competence 专业胜任能力 C',uY7}<
13.Senior/CPA-in-charge 项目经理 ez5>V7Y
14.audit engagement letter 业务约定书 2k&Voa
15.recurring audit 连续审计 }jdmeD:
16.the client 委托人 HMmVfGp]
17.change CPA 更换注册会计师 -C!m#"PDW
18.the existing CPA 现任注册会计师 /WK1( B:
19.the successor CPA 后任注册会计师 T,PN6d
20.the preceding CPA前任注册会计师 bUSa#pNO>
21.issue the audit report 出具审计报告 _g,_G
22.expert 专家 ,^eOwWV
23.the board of directors 董事会 ,pQ[e$u1
24.knowledge of the entity‘ s business 了解被审计单位情况 }"v#_vJfz7
25.assess material misstatement risks评估重大错报风险 VRSBf;?
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [8oX[oP
27.a general knowledge of —— 初步了解―――的情况 %P(2uesd
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 W%o! m,zFM
30.minutes of meeting 会议纪要 ~lqNWL^l
31.business risks 经营风险 N3oa!PE
32.appropriateness 适当性 ZW@cw}
33.accounting estimate 会计估计 _?$w8 S%
34.management representations 管理层声明 3 +`,'Q9
35.going concern assumption 持续经营假设 X;#Ni}af
36.audit plan 审计计划 ocp
37.significant audit areas 重点审计领域 R9QW%!:,\2
38.error 错误 Wc;N;K52
39.fraud舞弊 Wvl'O'R
40.modified or additional procedures 修改或追加审计程序 s;]"LD@
41.misappropriation of assets 侵占资产 CUBL/U\=
42.transactions without substance 虚假交易 +~M.VsX
43.unusual pressures 异常压力 MfKru,LSh
44.the suspected noncompliance 涉嫌存在违法行为 %e|UA-(
45.materialiy 重要性 &4l!2
46.exceed the materiality level 超过重要性水平 TD4
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47.approach the materiality level 接近重要性水平 ilZ5a&X;
48.an acceptably low level 可接受水平 -SzCeq(p%5
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 Ub4)x
50.misstatements or omissions 错报或漏报 !X-ThKEq
51.aggregate 总计 <DII%7q,6/
52.subsequent events 期后事项 \nL@P6X
53.adjust the financial statements 调整财务报表 4\uq$.f-
54.perform additional audit procedures 实施追加的审计程序 ,Z7Ky*<j
55.audit risk 审计风险 ng6E&<Z
56.detection risk 检查风险 =G
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57.inappropriate audit opinion 不适当的审计意见 C+mPl +}w
58.material misstatement 重大的错报 {BJH}vV1)
59.tolerable misstatement 可容忍错报 t~!ag#3['.
60.the acceptable level of detection risk 可接受的检查风险