1.audit 审计 %M)oHX1p
2.attestation 鉴证 ;Jbc'V'fm
3.credibility 可信赖程度 g.Caapy
4.audit of financial statements 财务报表审计 {8Jk=)(md
5.agreed-upon procedures 执行商定程序 V0'p1J tD
6.high levels of assurance 高水平保证
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7.compilation 编制 C3b0`|5
8.reliability 可靠性 !:5`im;i
9.relevance 相关性 1|EU5<
10.professional skepticism 职业谨慎 t2-nCRXEP
11.objectivity 客观性 y|+~>'^JR
12. professional competence 专业胜任能力 &Rl3y\
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13.Senior/CPA-in-charge 项目经理 %AEK[W+0
14.audit engagement letter 业务约定书 ptWG@"j/b
15.recurring audit 连续审计 >uchF8)e|
16.the client 委托人 Xk&F4BJQk<
17.change CPA 更换注册会计师 :&1=8^B Y
18.the existing CPA 现任注册会计师 *L4]\wf
19.the successor CPA 后任注册会计师 W#Hv~1
20.the preceding CPA前任注册会计师 %j[LRY/
21.issue the audit report 出具审计报告 ZLN_,/7
22.expert 专家 W]!@Zlal
23.the board of directors 董事会 1Oca@E\Z.
24.knowledge of the entity‘ s business 了解被审计单位情况 D#/%*|
25.assess material misstatement risks评估重大错报风险 f.$aFOn
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 _Xk03\n6
27.a general knowledge of —— 初步了解―――的情况 =8$0$d
28.a more knowledge of—— 进一步了解的情况 Ql:
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29.the prior year‘s working papers 以前年度工作底稿 Rl
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30.minutes of meeting 会议纪要 {Ukc D+.Y
31.business risks 经营风险 tJ
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32.appropriateness 适当性 p-i.ITRS
33.accounting estimate 会计估计 0x]OF8=J
34.management representations 管理层声明 ){Ciu[h
35.going concern assumption 持续经营假设 g]==!!^<D
36.audit plan 审计计划 w$b+R8.n)
37.significant audit areas 重点审计领域 u1pc5 Y{
38.error 错误 /H%<oAjp6
39.fraud舞弊 e\^g|60f_
40.modified or additional procedures 修改或追加审计程序 aJy>
41.misappropriation of assets 侵占资产 z)ft3(!
42.transactions without substance 虚假交易 da9*9yN
43.unusual pressures 异常压力 HeT6Dv
44.the suspected noncompliance 涉嫌存在违法行为 z|G|Y 22
45.materialiy 重要性 E~<(i':
46.exceed the materiality level 超过重要性水平 ~}7$uW0ol
47.approach the materiality level 接近重要性水平 '&.)T2Kw
48.an acceptably low level 可接受水平 +3/k/W
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> :`?
50.misstatements or omissions 错报或漏报 daA47`+d
51.aggregate 总计 "RV`L[(P*k
52.subsequent events 期后事项 *l> [`U+
53.adjust the financial statements 调整财务报表 +7i7`'9pd
54.perform additional audit procedures 实施追加的审计程序 "}'8`k+d
55.audit risk 审计风险 J8GXI :y
56.detection risk 检查风险 RV0>-@/x
57.inappropriate audit opinion 不适当的审计意见 nJtEUVMt
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 K9e~Wl<3
60.the acceptable level of detection risk 可接受的检查风险