1.audit 审计 b,318R8+G
2.attestation 鉴证 `?Y/:4
3.credibility 可信赖程度 YJ!6)d?C.
4.audit of financial statements 财务报表审计 dnNc,l&g
5.agreed-upon procedures 执行商定程序 :Z
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6.high levels of assurance 高水平保证 VnIJ$5Y
7.compilation 编制 t5eux&C
8.reliability 可靠性 i 3?zYaT
9.relevance 相关性 0Y!Bb2m
10.professional skepticism 职业谨慎 <[a9"G7
11.objectivity 客观性 >Y{.)QS
12. professional competence 专业胜任能力 ]
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13.Senior/CPA-in-charge 项目经理 7 v`Y*D
14.audit engagement letter 业务约定书 p=7kFv
15.recurring audit 连续审计 9B*SWWAj
16.the client 委托人 q"]-CGAa
17.change CPA 更换注册会计师 x
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18.the existing CPA 现任注册会计师 5RlJybN"o
19.the successor CPA 后任注册会计师 g<.VW0
20.the preceding CPA前任注册会计师 ?}lCS7&
21.issue the audit report 出具审计报告 O[`n{Vl/
22.expert 专家 Iqo4INGIi
23.the board of directors 董事会 t3bDi/m
24.knowledge of the entity‘ s business 了解被审计单位情况 ^(&:=r.PC
25.assess material misstatement risks评估重大错报风险 S)Ld^0w
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 QZ{:#iuig
27.a general knowledge of —— 初步了解―――的情况 teM&[U
28.a more knowledge of—— 进一步了解的情况 W:0@m^r
29.the prior year‘s working papers 以前年度工作底稿 !_V*VD
30.minutes of meeting 会议纪要 /wvA]
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31.business risks 经营风险 YR[Ii?
32.appropriateness 适当性 d~[>%&
33.accounting estimate 会计估计 Q7#Q6-
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34.management representations 管理层声明 p]pFZ";70
35.going concern assumption 持续经营假设 <pPI:D@G
36.audit plan 审计计划 ikm4Y`c
37.significant audit areas 重点审计领域 LW,!B.`@
38.error 错误
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39.fraud舞弊 ^s24f?3
40.modified or additional procedures 修改或追加审计程序 BJlF@F#
41.misappropriation of assets 侵占资产 ;GE0iSC
42.transactions without substance 虚假交易 i4Fw+Z
43.unusual pressures 异常压力 B`KpaE]
44.the suspected noncompliance 涉嫌存在违法行为 $1UN?(r
45.materialiy 重要性 oA42?I ^
46.exceed the materiality level 超过重要性水平 t$UFR7XE
47.approach the materiality level 接近重要性水平 mXa1SZnE
48.an acceptably low level 可接受水平 Gzm[4|nO^
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 xp,H5
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50.misstatements or omissions 错报或漏报 *4.f*3*
51.aggregate 总计 ,~G[\2~p
52.subsequent events 期后事项 6|9];)
53.adjust the financial statements 调整财务报表 8I~ H1
54.perform additional audit procedures 实施追加的审计程序 H[6d@m- Z
55.audit risk 审计风险 + ^~n09
56.detection risk 检查风险 lz # inC|
57.inappropriate audit opinion 不适当的审计意见 %0"o(y+zt
58.material misstatement 重大的错报 2@A7i<p
59.tolerable misstatement 可容忍错报 B"{CWH O
60.the acceptable level of detection risk 可接受的检查风险