1.audit 审计 lA.;ZD!
2.attestation 鉴证 4$?wD <
3.credibility 可信赖程度 l\=-+'Y
4.audit of financial statements 财务报表审计 -#S)}NEn
5.agreed-upon procedures 执行商定程序 VTJIaqw
6.high levels of assurance 高水平保证 JwI`"$>w
7.compilation 编制 7Js>!KR
8.reliability 可靠性 .?i-rTF:
9.relevance 相关性 ^0`<k
10.professional skepticism 职业谨慎 3m43nJ.~
11.objectivity 客观性 i (%tHa37
12. professional competence 专业胜任能力 orB8Q\p'
13.Senior/CPA-in-charge 项目经理 (
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14.audit engagement letter 业务约定书 ,\S pjE
15.recurring audit 连续审计 _Vo)<--+I
16.the client 委托人 2-$bh
17.change CPA 更换注册会计师 K{zCp6
18.the existing CPA 现任注册会计师 |YE,) kiF
19.the successor CPA 后任注册会计师 kh<pLI >$h
20.the preceding CPA前任注册会计师 >9.5-5"
21.issue the audit report 出具审计报告 S7UZGGjTk
22.expert 专家 s,$Z(
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23.the board of directors 董事会 &PRx,G5
24.knowledge of the entity‘ s business 了解被审计单位情况 OB I+<2`Oc
25.assess material misstatement risks评估重大错报风险 uO
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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 Y(hW(bd;
27.a general knowledge of —— 初步了解―――的情况 q?imE ~&U
28.a more knowledge of—— 进一步了解的情况 83
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29.the prior year‘s working papers 以前年度工作底稿 ,W1a<dl
30.minutes of meeting 会议纪要 %_b^!FR
31.business risks 经营风险 $>'" )7z
32.appropriateness 适当性 Zp7yaz3y
33.accounting estimate 会计估计 (Pk"
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34.management representations 管理层声明 J7'f@X~nM
35.going concern assumption 持续经营假设 n%0]V Xx#
36.audit plan 审计计划 /B,:<&_-
37.significant audit areas 重点审计领域 VDByj "%
38.error 错误 " K 8&{=
39.fraud舞弊 `%t$s,TiP
40.modified or additional procedures 修改或追加审计程序 .fE
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41.misappropriation of assets 侵占资产 _IxamWpX$
42.transactions without substance 虚假交易 wWTQ6~Y%d
43.unusual pressures 异常压力 EjSD4
44.the suspected noncompliance 涉嫌存在违法行为 IcFK,y%1
45.materialiy 重要性 K6hfauWd[
46.exceed the materiality level 超过重要性水平 |'<vrn
47.approach the materiality level 接近重要性水平 E?Cj/o
48.an acceptably low level 可接受水平 A*F9\mjI5
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 y"-{$ N
50.misstatements or omissions 错报或漏报 b@6:1x
51.aggregate 总计 Xhse~=qA
52.subsequent events 期后事项 @+&'%1
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 BSKEh"f
55.audit risk 审计风险 )[jy[[K(
56.detection risk 检查风险 IY)5.E
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57.inappropriate audit opinion 不适当的审计意见 %K zbO0
58.material misstatement 重大的错报 _R74/|
59.tolerable misstatement 可容忍错报 vLDi ;
60.the acceptable level of detection risk 可接受的检查风险