1.audit 审计 w-~u[c
2.attestation 鉴证 7D5;lM[_
3.credibility 可信赖程度 +( >!nsf
4.audit of financial statements 财务报表审计 j@OGl&'^-
5.agreed-upon procedures 执行商定程序 %onUCN<O`
6.high levels of assurance 高水平保证 k+*DP o@)
7.compilation 编制 V
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8.reliability 可靠性 *.g0;\HF
9.relevance 相关性 HS1Gy/6'
10.professional skepticism 职业谨慎 }(}+I}&~
11.objectivity 客观性 c ;M7 [y&
12. professional competence 专业胜任能力 ] r8
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13.Senior/CPA-in-charge 项目经理 1Ql\aO)
14.audit engagement letter 业务约定书 ,`<w#
15.recurring audit 连续审计 1UR ;}
16.the client 委托人 dWC[p
17.change CPA 更换注册会计师 Vq7L:,N9
18.the existing CPA 现任注册会计师 hY 5G=nbO*
19.the successor CPA 后任注册会计师 Ift @/A
20.the preceding CPA前任注册会计师 TF)OBN~/
21.issue the audit report 出具审计报告 L,I 5/ K6
22.expert 专家 vfW
23.the board of directors 董事会 etY/K0
24.knowledge of the entity‘ s business 了解被审计单位情况 7nh,j <~;2
25.assess material misstatement risks评估重大错报风险 H^Th]-Zl
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 JaC
=\\B
27.a general knowledge of —— 初步了解―――的情况 7C7eX J9q
28.a more knowledge of—— 进一步了解的情况 A0x"Etbw)
29.the prior year‘s working papers 以前年度工作底稿 ,TuDG*YA
30.minutes of meeting 会议纪要 G]q1_q4P1?
31.business risks 经营风险 kYxb@Zn=|
32.appropriateness 适当性 } Qjp,(ye
33.accounting estimate 会计估计 ?t LJe
34.management representations 管理层声明 zB 6u%u WR
35.going concern assumption 持续经营假设 I?sA)!8
36.audit plan 审计计划 Z<@Kkbj
37.significant audit areas 重点审计领域 5l"EQ9
38.error 错误 ~T<y
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39.fraud舞弊 'qRK6}"T
40.modified or additional procedures 修改或追加审计程序 _
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41.misappropriation of assets 侵占资产 >Le L%$
42.transactions without substance 虚假交易
x Bn+-V
43.unusual pressures 异常压力 2t h\%
44.the suspected noncompliance 涉嫌存在违法行为 Z
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45.materialiy 重要性 Fv n:V\eb
46.exceed the materiality level 超过重要性水平 -eKi}e
47.approach the materiality level 接近重要性水平 :r^c_U i
48.an acceptably low level 可接受水平 ]<z
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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 /I2RU2|B
50.misstatements or omissions 错报或漏报 xA;o3Or
51.aggregate 总计 <I.anIB:U
52.subsequent events 期后事项 QN =a {
53.adjust the financial statements 调整财务报表 r3a$n$Qw
54.perform additional audit procedures 实施追加的审计程序 \79KU
55.audit risk 审计风险 ,o(7z^1Pe;
56.detection risk 检查风险 \RcB,?OK
57.inappropriate audit opinion 不适当的审计意见 q'kZ3 G
58.material misstatement 重大的错报 _= RA -qZ"
59.tolerable misstatement 可容忍错报 x \qS|q\N
60.the acceptable level of detection risk 可接受的检查风险
