1.audit 审计 8[;vC$
2.attestation 鉴证 1W\E`)Z}]
3.credibility 可信赖程度 /a'1W/^2
4.audit of financial statements 财务报表审计 J$Z=`=]t+
5.agreed-upon procedures 执行商定程序 3/>
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6.high levels of assurance 高水平保证 y~fKLIoz"
7.compilation 编制 u<Y#J,p`e
8.reliability 可靠性 W#S8 2
9.relevance 相关性 y(o)}m*0
10.professional skepticism 职业谨慎 [% C,&h5
11.objectivity 客观性 f. "\~
12. professional competence 专业胜任能力 TP"cEfs x
13.Senior/CPA-in-charge 项目经理 yL*]_
14.audit engagement letter 业务约定书 tLBtE!J$[
15.recurring audit 连续审计 /M_$4O;*@
16.the client 委托人 =}vT>b
17.change CPA 更换注册会计师 8q@Z
18.the existing CPA 现任注册会计师 !bP%\)5
19.the successor CPA 后任注册会计师 ZUHRATT-
20.the preceding CPA前任注册会计师 G@.MP|
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21.issue the audit report 出具审计报告 #,%7tXOLR
22.expert 专家 7Ml4u%?
23.the board of directors 董事会 V&w2pp0
24.knowledge of the entity‘ s business 了解被审计单位情况 X/yq<_ g
25.assess material misstatement risks评估重大错报风险 =5q<_as
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 N ~{N Nf Y
27.a general knowledge of —— 初步了解―――的情况 DcW?L^Mst
28.a more knowledge of—— 进一步了解的情况 .qgUD
29.the prior year‘s working papers 以前年度工作底稿 X_]rtG
30.minutes of meeting 会议纪要 z5kAf~A
31.business risks 经营风险 hW~.F
32.appropriateness 适当性 _dJ(h6%3
33.accounting estimate 会计估计 |;vQ"8J
34.management representations 管理层声明 v1TFzcHl<
35.going concern assumption 持续经营假设 TIWR[r1!
36.audit plan 审计计划 MKl0 d
37.significant audit areas 重点审计领域 }(oeNPM8
38.error 错误 D5TDg\E
39.fraud舞弊 %up?70
40.modified or additional procedures 修改或追加审计程序 &EfQ%r}C
41.misappropriation of assets 侵占资产 bC/":+s& p
42.transactions without substance 虚假交易 @1MnJP
43.unusual pressures 异常压力 O`B,mgT(
44.the suspected noncompliance 涉嫌存在违法行为 Y()"2CCV
45.materialiy 重要性 1^!SuAA@
46.exceed the materiality level 超过重要性水平 z
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47.approach the materiality level 接近重要性水平 V)j[`,M:
48.an acceptably low level 可接受水平 H$KO[mW}
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 vrkY7L3\
50.misstatements or omissions 错报或漏报 {FNkPX
51.aggregate 总计 v $Iw?y
52.subsequent events 期后事项 p;O%W@n"
53.adjust the financial statements 调整财务报表 cCe~OlXQ
54.perform additional audit procedures 实施追加的审计程序 K#0TD("
55.audit risk 审计风险 g8W,Xq+
56.detection risk 检查风险 kAki9a(=!
57.inappropriate audit opinion 不适当的审计意见 Z0F~?
58.material misstatement 重大的错报 0zaK&]oY0
59.tolerable misstatement 可容忍错报 V!W.P
60.the acceptable level of detection risk 可接受的检查风险