1.audit 审计 >o>'@)I?e6
2.attestation 鉴证 ",8h>eEWK
3.credibility 可信赖程度 a9jY^E'|n
4.audit of financial statements 财务报表审计 E4y"$U%.
5.agreed-upon procedures 执行商定程序 n7<<}wcV
6.high levels of assurance 高水平保证 NK#Dq&W+&
7.compilation 编制 {Y'_QW1:2
8.reliability 可靠性 Z/x<U.B
9.relevance 相关性 x|<|eRYK
10.professional skepticism 职业谨慎 "l +Jx|h\
11.objectivity 客观性 6u:5]e8
12. professional competence 专业胜任能力 _9
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13.Senior/CPA-in-charge 项目经理 ~Nc]`95
14.audit engagement letter 业务约定书 Rb#Z\e}e-
15.recurring audit 连续审计 )s=z i"
16.the client 委托人 6lWO8j^BN
17.change CPA 更换注册会计师 X?7$JV-:
18.the existing CPA 现任注册会计师 &*)tqQeQf
19.the successor CPA 后任注册会计师 H#Og0gEE}5
20.the preceding CPA前任注册会计师 At bqj?
21.issue the audit report 出具审计报告 (c[h,>`@:
22.expert 专家 Qn*c<:
23.the board of directors 董事会 w@%W{aUC
24.knowledge of the entity‘ s business 了解被审计单位情况 u5CT7_#)
25.assess material misstatement risks评估重大错报风险 !&'xkw `
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 $yFur[9
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27.a general knowledge of —— 初步了解―――的情况
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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 :&or'Yi}
30.minutes of meeting 会议纪要 ?4lAL
31.business risks 经营风险 <&L;9fr
32.appropriateness 适当性
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33.accounting estimate 会计估计 s9 E:6
34.management representations 管理层声明 z~VA#8>
35.going concern assumption 持续经营假设 M2zfN ru
36.audit plan 审计计划 WX\%FJ
37.significant audit areas 重点审计领域
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38.error 错误 9C4l@jrF
39.fraud舞弊 'Ux_X:,:;
40.modified or additional procedures 修改或追加审计程序 'g=yJ
41.misappropriation of assets 侵占资产 nO|S+S_9
42.transactions without substance 虚假交易 g3Xz-
43.unusual pressures 异常压力 wyc,Ir
44.the suspected noncompliance 涉嫌存在违法行为 G8;S`-D1a,
45.materialiy 重要性 TM^1{0;r5
46.exceed the materiality level 超过重要性水平 !<YRocQY
47.approach the materiality level 接近重要性水平 \W(p )M
48.an acceptably low level 可接受水平 } 1XLe
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 %cm5Z^B1"
50.misstatements or omissions 错报或漏报 Iiy:<c
51.aggregate 总计 Uv+pdRXn
52.subsequent events 期后事项 y2qESAZ%k}
53.adjust the financial statements 调整财务报表 ;Q"F@v}18
54.perform additional audit procedures 实施追加的审计程序 [{ { ?e6J
55.audit risk 审计风险 q?^0
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56.detection risk 检查风险 {!/y@/NK2
57.inappropriate audit opinion 不适当的审计意见 O\D({>
58.material misstatement 重大的错报 .nSupTyG
59.tolerable misstatement 可容忍错报 Ch.T}%
60.the acceptable level of detection risk 可接受的检查风险