1.audit 审计 _Sn7z?
2.attestation 鉴证 mybvD
3.credibility 可信赖程度 m{C
4.audit of financial statements 财务报表审计 5_= HtM[v]
5.agreed-upon procedures 执行商定程序 Qr$Ay3#
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6.high levels of assurance 高水平保证 LSW1,}/B
7.compilation 编制 [{cMEV&
8.reliability 可靠性 iK <vr
9.relevance 相关性 I.RmBUq):s
10.professional skepticism 职业谨慎 UsBtk
11.objectivity 客观性 ?(P3ZTk?.
12. professional competence 专业胜任能力 8@-
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13.Senior/CPA-in-charge 项目经理 =r1@?x
14.audit engagement letter 业务约定书 =RH7 j
15.recurring audit 连续审计 H3qM8_GUA
16.the client 委托人 )%=oJ!)
17.change CPA 更换注册会计师 KL6FmL)HH
18.the existing CPA 现任注册会计师 )H`1
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19.the successor CPA 后任注册会计师 ELqpIXq#
20.the preceding CPA前任注册会计师 nK;
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21.issue the audit report 出具审计报告 ~(/OB
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22.expert 专家 !pG_MO
23.the board of directors 董事会 FT+[[9i
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 Qg' {RAV8
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 Ht!]%
27.a general knowledge of —— 初步了解―――的情况 *mTx0sQz(J
28.a more knowledge of—— 进一步了解的情况 =&xNdc
29.the prior year‘s working papers 以前年度工作底稿 ibIo1i//[
30.minutes of meeting 会议纪要 wJKP=$6n_
31.business risks 经营风险 y?*4SLy
32.appropriateness 适当性 UgjY
33.accounting estimate 会计估计 ^E349c-|
34.management representations 管理层声明 _"R /k`8
35.going concern assumption 持续经营假设 U5x&?n<
36.audit plan 审计计划 szW85{<+
37.significant audit areas 重点审计领域 L!
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38.error 错误 =w <;tb
39.fraud舞弊 3T7,Y(<V
40.modified or additional procedures 修改或追加审计程序 ,z+7rl
41.misappropriation of assets 侵占资产 ,ThN/GkSC
42.transactions without substance 虚假交易 ,2?S ua/LD
43.unusual pressures 异常压力 ^CWxYDG*
44.the suspected noncompliance 涉嫌存在违法行为 .PJCBTe
45.materialiy 重要性 c-gpO|4>
46.exceed the materiality level 超过重要性水平 pa)2TL/@
47.approach the materiality level 接近重要性水平 z c7P 2@
48.an acceptably low level 可接受水平 B6gn(w3
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 smTPca)7s
50.misstatements or omissions 错报或漏报 /a:sWmxMT
51.aggregate 总计 a-<&(jV
52.subsequent events 期后事项 m0zbG1OE
53.adjust the financial statements 调整财务报表 9C2
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54.perform additional audit procedures 实施追加的审计程序 ! >l)*jN8
55.audit risk 审计风险 z.%K5vrO>
56.detection risk 检查风险 xpjv@P
57.inappropriate audit opinion 不适当的审计意见 27q=~R}
58.material misstatement 重大的错报 P>s3Rh3:
59.tolerable misstatement 可容忍错报 Q"2J2211
60.the acceptable level of detection risk 可接受的检查风险