1.audit 审计 vh#81}@N7*
2.attestation 鉴证 l
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3.credibility 可信赖程度 \i'Z(1
4.audit of financial statements 财务报表审计 X- ZZLl#
5.agreed-upon procedures 执行商定程序 u*T(n s
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6.high levels of assurance 高水平保证 ~].?8C.>*
7.compilation 编制 9Vru
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8.reliability 可靠性 GEK7q<
9.relevance 相关性 'Qh1$X)R7a
10.professional skepticism 职业谨慎 ?g9:xgkF
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11.objectivity 客观性 4_`(c1oA
12. professional competence 专业胜任能力 ysj5/wtO0
13.Senior/CPA-in-charge 项目经理 N[rAb*iT
14.audit engagement letter 业务约定书 Vw|P;LLl`
15.recurring audit 连续审计 rQxiG[0
16.the client 委托人 6_s(Kx>j
17.change CPA 更换注册会计师 ]|-sZ<?<i
18.the existing CPA 现任注册会计师 .* )e24`
19.the successor CPA 后任注册会计师 oY4^CGk=
20.the preceding CPA前任注册会计师 Fw S>V2R
21.issue the audit report 出具审计报告 Y4C<4L?
22.expert 专家 o"6
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23.the board of directors 董事会 1<tJ3>Xl
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 o! l Ykud
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 Gp{,v
27.a general knowledge of —— 初步了解―――的情况 c:
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28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 wF
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30.minutes of meeting 会议纪要 $g^D1zkuDT
31.business risks 经营风险 %vv`Vx2
32.appropriateness 适当性 }T0O~c{$i
33.accounting estimate 会计估计 q3<kr<SP
34.management representations 管理层声明 Z}TLk^_[
35.going concern assumption 持续经营假设 ^v`naA(
36.audit plan 审计计划 CLTkyS)C
37.significant audit areas 重点审计领域 z %Bzf~N9
38.error 错误 au04F]-|j8
39.fraud舞弊 d:kn%L6k_
40.modified or additional procedures 修改或追加审计程序 pI:,Lt1B
41.misappropriation of assets 侵占资产 p- a{6<h
42.transactions without substance 虚假交易 8IA1@0n&
43.unusual pressures 异常压力 lLp,sNAj
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 lxm/*^
46.exceed the materiality level 超过重要性水平 {zWR)o .=
47.approach the materiality level 接近重要性水平 'zM=[#!B
48.an acceptably low level 可接受水平 cGiL9|k
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 j.ucv
50.misstatements or omissions 错报或漏报 \ )=WA!
51.aggregate 总计 8L,=E ap
52.subsequent events 期后事项 +SR{FF
53.adjust the financial statements 调整财务报表 `sCn4-$8
54.perform additional audit procedures 实施追加的审计程序 x9,jXd
55.audit risk 审计风险 M+0PEf.
56.detection risk 检查风险 ~ ;LzTL
57.inappropriate audit opinion 不适当的审计意见 {O9(<g
58.material misstatement 重大的错报 i84!x%|P
59.tolerable misstatement 可容忍错报 V
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60.the acceptable level of detection risk 可接受的检查风险