1.audit 审计 EN)0b,ax
2.attestation 鉴证 d.p%jVO)"
3.credibility 可信赖程度 3=IY0Q>/(
4.audit of financial statements 财务报表审计 W4:#=.m
5.agreed-upon procedures 执行商定程序 M(<.f}yZQ
6.high levels of assurance 高水平保证 hmJa1fw=
7.compilation 编制 >\Ml\CyL
8.reliability 可靠性 Hs(U|BXU
9.relevance 相关性 Z1oUAzpj4
10.professional skepticism 职业谨慎 -h{| u{t
11.objectivity 客观性 Uw->5
12. professional competence 专业胜任能力 $Zf]1?|xa
13.Senior/CPA-in-charge 项目经理 f9La79v
14.audit engagement letter 业务约定书 CF/8d6}Vf
15.recurring audit 连续审计 q 1+{MPJ
16.the client 委托人 KNqs=
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17.change CPA 更换注册会计师 '%[r 9w
18.the existing CPA 现任注册会计师 yn.f?[G2
19.the successor CPA 后任注册会计师 Pe?b#
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20.the preceding CPA前任注册会计师 =\i{dj
21.issue the audit report 出具审计报告 #\gx.2W7
22.expert 专家 T7j,%ay9
23.the board of directors 董事会 0Y9fK? (
24.knowledge of the entity‘ s business 了解被审计单位情况 R9O1#s^
25.assess material misstatement risks评估重大错报风险 ^_JByBD
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 wZKEUJpQ
27.a general knowledge of —— 初步了解―――的情况 qBqh>Wo
28.a more knowledge of—— 进一步了解的情况 yPVK>em5
29.the prior year‘s working papers 以前年度工作底稿 _Wgpk0
30.minutes of meeting 会议纪要 v?`DP
31.business risks 经营风险 31~Rs?~f(
32.appropriateness 适当性 jT1^oXn@
33.accounting estimate 会计估计 70yM]C^
34.management representations 管理层声明 w4
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35.going concern assumption 持续经营假设 g\=e86
36.audit plan 审计计划 s)j3+@:#
37.significant audit areas 重点审计领域 )1o<}7
38.error 错误 dmk_xBy s|
39.fraud舞弊 >PONu]^
40.modified or additional procedures 修改或追加审计程序 Ygfv?
41.misappropriation of assets 侵占资产 SB=%(]S
42.transactions without substance 虚假交易 zoHFTD4 g
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 =SLCG.
45.materialiy 重要性 G~KYFNHr
46.exceed the materiality level 超过重要性水平 Kzrt%DA
47.approach the materiality level 接近重要性水平 Rg~F[j$N
48.an acceptably low level 可接受水平 A7=k9|
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=n
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50.misstatements or omissions 错报或漏报 f'
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51.aggregate 总计 &20}64eW%
52.subsequent events 期后事项 AQIBg9y7
53.adjust the financial statements 调整财务报表 q-TDg0
54.perform additional audit procedures 实施追加的审计程序 %rq/&
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55.audit risk 审计风险 zt/N)5\
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56.detection risk 检查风险 SRek:S,
57.inappropriate audit opinion 不适当的审计意见 C7xmk;c
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58.material misstatement 重大的错报 =uD^#AX
59.tolerable misstatement 可容忍错报 k07pI<a?
60.the acceptable level of detection risk 可接受的检查风险