1.audit 审计 zI{~;`tzN
2.attestation 鉴证 .H#<yPty
3.credibility 可信赖程度 Ql]+,^kA@
4.audit of financial statements 财务报表审计 Ba#wW
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5.agreed-upon procedures 执行商定程序 ,)35V
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6.high levels of assurance 高水平保证 s9[547?`
7.compilation 编制 rHpxk
8.reliability 可靠性 kCHYLv3.
9.relevance 相关性 QzilivJf
10.professional skepticism 职业谨慎 fWs @ZCt
11.objectivity 客观性 kK~,?l
12. professional competence 专业胜任能力 jBMGm"NE
13.Senior/CPA-in-charge 项目经理 uA;vW\fHr
14.audit engagement letter 业务约定书 nh]}KFO h
15.recurring audit 连续审计 R
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16.the client 委托人 =;(y5c
17.change CPA 更换注册会计师 @Yj+u2!
18.the existing CPA 现任注册会计师 ><wYk)0E
19.the successor CPA 后任注册会计师 _?oofE:{
20.the preceding CPA前任注册会计师 AU4K$hC^
21.issue the audit report 出具审计报告 <c.8
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22.expert 专家 2+=:pc^
23.the board of directors 董事会 +)ba9bJ|
24.knowledge of the entity‘ s business 了解被审计单位情况 ,X}Jpi;/
25.assess material misstatement risks评估重大错报风险 d;hv_h
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 n5+Z|<3)
27.a general knowledge of —— 初步了解―――的情况 TD-o-*mO
28.a more knowledge of—— 进一步了解的情况 ~UNK[
29.the prior year‘s working papers 以前年度工作底稿 !hjA
30.minutes of meeting 会议纪要 Sp/<%+2(
31.business risks 经营风险
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32.appropriateness 适当性 9Q>85IiT
33.accounting estimate 会计估计 h.jO3q
34.management representations 管理层声明 v2jpao<K
35.going concern assumption 持续经营假设 N4)ZPLV
36.audit plan 审计计划 X
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37.significant audit areas 重点审计领域 7m4*dBTr
38.error 错误 |*(R$t X
39.fraud舞弊 /Ref54
40.modified or additional procedures 修改或追加审计程序 Q N]y.(S)y
41.misappropriation of assets 侵占资产 {Jc.49
42.transactions without substance 虚假交易 I=2b)"t0
43.unusual pressures 异常压力 F1u2SltR
44.the suspected noncompliance 涉嫌存在违法行为 } fJLY\
45.materialiy 重要性 2rx
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46.exceed the materiality level 超过重要性水平 nArG
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47.approach the materiality level 接近重要性水平 Ajm4q_
48.an acceptably low level 可接受水平 UY(\T8
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 "A]#KTP
50.misstatements or omissions 错报或漏报 } 89-U
51.aggregate 总计 1ne3CA=
52.subsequent events 期后事项 Ay0.D FL
53.adjust the financial statements 调整财务报表 4 '5|YGQj
54.perform additional audit procedures 实施追加的审计程序 +_1sFH`
55.audit risk 审计风险 [`kk<$=,&
56.detection risk 检查风险 g#:P c
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57.inappropriate audit opinion 不适当的审计意见 N6HeZB":
58.material misstatement 重大的错报 `\$EPUM
59.tolerable misstatement 可容忍错报 ^[6el_mj
60.the acceptable level of detection risk 可接受的检查风险