1.audit 审计 9eR";Wm])
2.attestation 鉴证 Id8e%)
3.credibility 可信赖程度 :EH>&vm
4.audit of financial statements 财务报表审计 )d|s$l$?7
5.agreed-upon procedures 执行商定程序 OXB 5W#$
6.high levels of assurance 高水平保证 ~w.y9)",
7.compilation 编制 Xc~BHEp
8.reliability 可靠性 Il#ST
9.relevance 相关性 oqg +<m
10.professional skepticism 职业谨慎 7=&+0@R#/d
11.objectivity 客观性 P5GV9SA
12. professional competence 专业胜任能力 _p^Wc.[~M
13.Senior/CPA-in-charge 项目经理 b7gN|Hw5 H
14.audit engagement letter 业务约定书 Rv.IHSQUo
15.recurring audit 连续审计 w>'3}o(nY
16.the client 委托人 tC.etoh
17.change CPA 更换注册会计师 ^SM5oK
18.the existing CPA 现任注册会计师 UVW4KUxR
19.the successor CPA 后任注册会计师 NW&2ca
20.the preceding CPA前任注册会计师 D@]/%;
21.issue the audit report 出具审计报告 !"'6$"U\K
22.expert 专家 _3#_6>=M
23.the board of directors 董事会 #<#-B v
24.knowledge of the entity‘ s business 了解被审计单位情况 Q9;
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25.assess material misstatement risks评估重大错报风险 qt4%=E;[
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 '+c@U~d*7
27.a general knowledge of —— 初步了解―――的情况 Zb'a+8[
28.a more knowledge of—— 进一步了解的情况 Y)#,6\=U
29.the prior year‘s working papers 以前年度工作底稿 Q:'r
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30.minutes of meeting 会议纪要 <)Y jVGG
31.business risks 经营风险 ~&"'>C#
32.appropriateness 适当性 Z&7Yl(|
33.accounting estimate 会计估计 }j!C+i
34.management representations 管理层声明 pOhjq#}
35.going concern assumption 持续经营假设 `P$X`;SwE
36.audit plan 审计计划 t[AA=
37.significant audit areas 重点审计领域 Vo|[Z)MO`
38.error 错误 9hJ
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39.fraud舞弊 =F5zU5`i
40.modified or additional procedures 修改或追加审计程序 $if(n||
41.misappropriation of assets 侵占资产 5XuQQ!`
42.transactions without substance 虚假交易 Yjl:i*u/
43.unusual pressures 异常压力 6}Rb-\N
44.the suspected noncompliance 涉嫌存在违法行为 2Zg%4/u,Zp
45.materialiy 重要性 ^g.HJQ'vF
46.exceed the materiality level 超过重要性水平 j+>N&.zs
47.approach the materiality level 接近重要性水平 0_=^#r4Mu
48.an acceptably low level 可接受水平 3T[zieX
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 @4Q/J$
50.misstatements or omissions 错报或漏报 sLSH`Xy
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51.aggregate 总计 _BvGEM`o
52.subsequent events 期后事项 =)x+f/
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53.adjust the financial statements 调整财务报表 :?>yi7w
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 E?VOst&
56.detection risk 检查风险 42:,*4t(
57.inappropriate audit opinion 不适当的审计意见 =Wz)(N
58.material misstatement 重大的错报 Ds{DVdqA$c
59.tolerable misstatement 可容忍错报 2(P<TP
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60.the acceptable level of detection risk 可接受的检查风险