1.audit 审计
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2.attestation 鉴证 XaR(q2s
3.credibility 可信赖程度 Bb}JyT
4.audit of financial statements 财务报表审计 7Aq4YjbX
5.agreed-upon procedures 执行商定程序 XqyfeY5t
6.high levels of assurance 高水平保证 eOZA2
7.compilation 编制 _U.8
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8.reliability 可靠性 R0gjx"U
9.relevance 相关性 jQ4Pv`
10.professional skepticism 职业谨慎 66[yL(*+
11.objectivity 客观性 4_F<jx,G
12. professional competence 专业胜任能力 Z@t).$
13.Senior/CPA-in-charge 项目经理 *O$kF.3q
14.audit engagement letter 业务约定书 H_o<!YxK
15.recurring audit 连续审计 Q^Y>T&Q
16.the client 委托人 VS%8f.7ep
17.change CPA 更换注册会计师 8Nd +
18.the existing CPA 现任注册会计师 "@$o'rfT
19.the successor CPA 后任注册会计师 4T Gg`$e;
20.the preceding CPA前任注册会计师 V.1sb
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21.issue the audit report 出具审计报告 [j1SX-NX
22.expert 专家 :kOLiko!4>
23.the board of directors 董事会 S;Lqx5Cd
24.knowledge of the entity‘ s business 了解被审计单位情况 1&i!92:E
25.assess material misstatement risks评估重大错报风险 z=?ainnKx
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 GNZQj8
27.a general knowledge of —— 初步了解―――的情况 nm*1JA.:
28.a more knowledge of—— 进一步了解的情况 G"O%u|7
29.the prior year‘s working papers 以前年度工作底稿 }]=b%CPJh+
30.minutes of meeting 会议纪要 8ftLYMX@
31.business risks 经营风险 SXwgn >
32.appropriateness 适当性 [\ @!~F{
33.accounting estimate 会计估计 8W[QV
34.management representations 管理层声明 w^A8ZT0^7
35.going concern assumption 持续经营假设 nO\|43W
36.audit plan 审计计划 /fBZRdB
37.significant audit areas 重点审计领域 M\enjB7k
38.error 错误 4w*F!E2H\}
39.fraud舞弊 A}t.`FLP,j
40.modified or additional procedures 修改或追加审计程序 P-7!\[];te
41.misappropriation of assets 侵占资产 %vxd($Ti"
42.transactions without substance 虚假交易 v?K
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43.unusual pressures 异常压力 /U N%P2>^1
44.the suspected noncompliance 涉嫌存在违法行为 v~L} :
45.materialiy 重要性 rv9qF |2r{
46.exceed the materiality level 超过重要性水平 [<1i[\^
47.approach the materiality level 接近重要性水平 eq(|%]a=
48.an acceptably low level 可接受水平 MR#jI
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 [0m'a\YE9
50.misstatements or omissions 错报或漏报 uvc
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51.aggregate 总计 \^|ncu:T
52.subsequent events 期后事项 A;SRm<,
53.adjust the financial statements 调整财务报表 o!sxfJKl
54.perform additional audit procedures 实施追加的审计程序 Y 0$m~}j
55.audit risk 审计风险 %nFZA)B[
56.detection risk 检查风险 ##}a0\x|
57.inappropriate audit opinion 不适当的审计意见 5NJ@mm{0
58.material misstatement 重大的错报 ;=_<\2
59.tolerable misstatement 可容忍错报 dQ/Xs.8
60.the acceptable level of detection risk 可接受的检查风险