1.audit 审计 #l-zY}&
2.attestation 鉴证 }Ptv[{q]GE
3.credibility 可信赖程度 ~(tt.l#
4.audit of financial statements 财务报表审计 2g5 4<G*e
5.agreed-upon procedures 执行商定程序 ,+h<qBsV@
6.high levels of assurance 高水平保证 I
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7.compilation 编制 gG.+3=
8.reliability 可靠性 0(u}z
9.relevance 相关性 hMS:t(N{
10.professional skepticism 职业谨慎 #"TYk@whWf
11.objectivity 客观性 6nsb)7a
12. professional competence 专业胜任能力 u-jc8W`Zd
13.Senior/CPA-in-charge 项目经理 Syl 9j]
14.audit engagement letter 业务约定书 Yg&/^
15.recurring audit 连续审计 ZvC?F=tH
16.the client 委托人 L$!2<eK
17.change CPA 更换注册会计师 @J6r;4|&
18.the existing CPA 现任注册会计师 /5epDDP-t5
19.the successor CPA 后任注册会计师 sD?
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20.the preceding CPA前任注册会计师 HL$7Ou
21.issue the audit report 出具审计报告 r+#g
22.expert 专家 .)%,R
23.the board of directors 董事会 qSD`S1'2;
24.knowledge of the entity‘ s business 了解被审计单位情况 %$)Sz[=
25.assess material misstatement risks评估重大错报风险 Q
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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 !J {[XT
27.a general knowledge of —— 初步了解―――的情况 w&es N$2
28.a more knowledge of—— 进一步了解的情况 {`)oxzR
29.the prior year‘s working papers 以前年度工作底稿 A4d3hF~ l`
30.minutes of meeting 会议纪要 Dh#5-Kf%
31.business risks 经营风险 5oB#{h
32.appropriateness 适当性 YB)I%5d;{
33.accounting estimate 会计估计 =1!.g"0
34.management representations 管理层声明 qyy. &+
35.going concern assumption 持续经营假设 mxJe\[I
36.audit plan 审计计划 fU%Mz\t
37.significant audit areas 重点审计领域 B 2_fCSlg
38.error 错误 >XuPg(Ow
39.fraud舞弊 V}2[chbl
40.modified or additional procedures 修改或追加审计程序 zt|1tU:
41.misappropriation of assets 侵占资产 4wEkxCWp/
42.transactions without substance 虚假交易 AhjCRYk+
43.unusual pressures 异常压力 U_Mag(^-
44.the suspected noncompliance 涉嫌存在违法行为 E/1:4
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45.materialiy 重要性 "9*MSsU
46.exceed the materiality level 超过重要性水平 %g>k0~TRf#
47.approach the materiality level 接近重要性水平 {Ngut
48.an acceptably low level 可接受水平 4 s9^%K\8{
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 ,}>b\(Lk
50.misstatements or omissions 错报或漏报 z([HGq5
51.aggregate 总计 j2:9ahW
52.subsequent events 期后事项 v
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53.adjust the financial statements 调整财务报表 ZN'B@E=p
54.perform additional audit procedures 实施追加的审计程序 #!yX2lR
55.audit risk 审计风险 0f3>s>`M
56.detection risk 检查风险 *U8,Q]gS
57.inappropriate audit opinion 不适当的审计意见 ] ONmWo77o
58.material misstatement 重大的错报 [{`&a#Q
59.tolerable misstatement 可容忍错报 O_
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60.the acceptable level of detection risk 可接受的检查风险