1.audit 审计 \85%d0@3
2.attestation 鉴证 c`;oV-
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3.credibility 可信赖程度 c ^ds|7i]a
4.audit of financial statements 财务报表审计 ^g*Sy, A
5.agreed-upon procedures 执行商定程序 =!q]0#
6.high levels of assurance 高水平保证 ^nNY|
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7.compilation 编制 A#cFO)"
8.reliability 可靠性 THhxj)
9.relevance 相关性 Oq~{HJ{
10.professional skepticism 职业谨慎 9Of;8R
11.objectivity 客观性 |p[Mp:^^
12. professional competence 专业胜任能力 e-y$&[
13.Senior/CPA-in-charge 项目经理 GKIzU^f
14.audit engagement letter 业务约定书 ,5 ka{Q`K
15.recurring audit 连续审计 U!q2bF<@
16.the client 委托人 (.P}>$M9
17.change CPA 更换注册会计师 y\^zxG*]'
18.the existing CPA 现任注册会计师 Q,5PscE6&k
19.the successor CPA 后任注册会计师 m8F$h-
20.the preceding CPA前任注册会计师 MS;^:t1`
21.issue the audit report 出具审计报告 ~ |Vqv{
22.expert 专家 UCcr>
23.the board of directors 董事会 ;SU<T^a
24.knowledge of the entity‘ s business 了解被审计单位情况 >u>
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25.assess material misstatement risks评估重大错报风险 LRHod1}mS
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 bs|gQZG
27.a general knowledge of —— 初步了解―――的情况 y[$UeE"0
28.a more knowledge of—— 进一步了解的情况 : ir#
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29.the prior year‘s working papers 以前年度工作底稿 ]7_>l
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30.minutes of meeting 会议纪要 5
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31.business risks 经营风险 C{/U;Ie
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32.appropriateness 适当性 P1[.[q/-e
33.accounting estimate 会计估计 *,G<X^
34.management representations 管理层声明 5%2~/
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35.going concern assumption 持续经营假设 XA#qBxp/h
36.audit plan 审计计划 Wd7*7']
37.significant audit areas 重点审计领域 9ia&/BT7"z
38.error 错误 ra*|HcLD
39.fraud舞弊 c9[{P~y
40.modified or additional procedures 修改或追加审计程序 >97YK =
41.misappropriation of assets 侵占资产 L?nhm=D
42.transactions without substance 虚假交易 \2 DED
43.unusual pressures 异常压力 e">&B]#}
44.the suspected noncompliance 涉嫌存在违法行为 L-E &m* %
45.materialiy 重要性 CrI<rD%'
46.exceed the materiality level 超过重要性水平 (Z>?\iNJ
47.approach the materiality level 接近重要性水平 9e`};DE
48.an acceptably low level 可接受水平 #9TL5-1y
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 .)tQ&2
50.misstatements or omissions 错报或漏报 k?7"r4Vc)S
51.aggregate 总计 ,|RKM
52.subsequent events 期后事项 u
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53.adjust the financial statements 调整财务报表 wp }Q4I
54.perform additional audit procedures 实施追加的审计程序 ]zj#X\
55.audit risk 审计风险 25Z}.))
56.detection risk 检查风险 u|wl;+.
57.inappropriate audit opinion 不适当的审计意见 ]Y]]X[@
58.material misstatement 重大的错报 >6Pe~J5,:
59.tolerable misstatement 可容忍错报 GjwH C{
60.the acceptable level of detection risk 可接受的检查风险