1.audit 审计 lKMOsr@l
2.attestation 鉴证 %U&O
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3.credibility 可信赖程度 $EB&]t+
4.audit of financial statements 财务报表审计 ]i-peBxw
5.agreed-upon procedures 执行商定程序 ?Sq?f?
6.high levels of assurance 高水平保证 6_m5%c~;+r
7.compilation 编制 TRl,L5wd-?
8.reliability 可靠性 A?V[/
9.relevance 相关性 :[1^IH(sb
10.professional skepticism 职业谨慎 L*Mt/
11.objectivity 客观性 XA~C
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12. professional competence 专业胜任能力 :)UF#
13.Senior/CPA-in-charge 项目经理 w~NQAHAvo
14.audit engagement letter 业务约定书 }hralef #N
15.recurring audit 连续审计 +P?
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16.the client 委托人 K 9ytot
17.change CPA 更换注册会计师 Lbka*@
18.the existing CPA 现任注册会计师 B>3joe}
19.the successor CPA 后任注册会计师 p9;Oe,Il
20.the preceding CPA前任注册会计师 cY|?iEVs)
21.issue the audit report 出具审计报告 :Rh?#yO5
22.expert 专家 F_9e ju^|
23.the board of directors 董事会 oh
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24.knowledge of the entity‘ s business 了解被审计单位情况 W)dQyZ>J
25.assess material misstatement risks评估重大错报风险 0,a;N%K-
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 R\%&Q|
27.a general knowledge of —— 初步了解―――的情况 &@O]'
28.a more knowledge of—— 进一步了解的情况 QkXnXu
29.the prior year‘s working papers 以前年度工作底稿 gBzg'Z
30.minutes of meeting 会议纪要 @_Ko<fKSX
31.business risks 经营风险 d%:B,bck
32.appropriateness 适当性 B\U9F5
33.accounting estimate 会计估计 cnQ;6LtFTz
34.management representations 管理层声明 u%J04
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35.going concern assumption 持续经营假设 $niJw@zC
36.audit plan 审计计划 }Fd4;
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37.significant audit areas 重点审计领域 VQ5D?^'0/
38.error 错误 R36BvW0X
39.fraud舞弊 "+oP((9
40.modified or additional procedures 修改或追加审计程序 *C81DQ
41.misappropriation of assets 侵占资产 Wgx
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42.transactions without substance 虚假交易 "<3F[[;~
43.unusual pressures 异常压力 zo,`Vibx<
44.the suspected noncompliance 涉嫌存在违法行为 P|>
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45.materialiy 重要性 kiLwN
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46.exceed the materiality level 超过重要性水平 p5 |.E
47.approach the materiality level 接近重要性水平 nRYHp7`
48.an acceptably low level 可接受水平 >h^CC*&'pw
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 e>zCzKK
50.misstatements or omissions 错报或漏报 <j}n/G]
51.aggregate 总计 l<5@a
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52.subsequent events 期后事项 {:U zW\5l)
53.adjust the financial statements 调整财务报表 ~)\9f 1O{^
54.perform additional audit procedures 实施追加的审计程序 aDrF"j
55.audit risk 审计风险 c418TjO;
56.detection risk 检查风险 woCmpCN*I
57.inappropriate audit opinion 不适当的审计意见 J#h2~Hz!
58.material misstatement 重大的错报 )HHG3cvU
59.tolerable misstatement 可容忍错报 j_::#?o!/
60.the acceptable level of detection risk 可接受的检查风险