1.audit 审计 iyF~:[8
2.attestation 鉴证 oh
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3.credibility 可信赖程度 j9@7\N<
4.audit of financial statements 财务报表审计 I+,~pmn:
5.agreed-upon procedures 执行商定程序 8IY n9<L
6.high levels of assurance 高水平保证 +rw?k/
7.compilation 编制 S <C'#vj
8.reliability 可靠性 7
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9.relevance 相关性 ]xlV;m
10.professional skepticism 职业谨慎 |F
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11.objectivity 客观性 uXX3I
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12. professional competence 专业胜任能力 B>&Q]J+R
13.Senior/CPA-in-charge 项目经理 0j^
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14.audit engagement letter 业务约定书 8E:8iNbF
15.recurring audit 连续审计 Wj"\nT4
16.the client 委托人 #V[j Q Vl
17.change CPA 更换注册会计师 jN\} l|;q
18.the existing CPA 现任注册会计师 :}\w2W E[
19.the successor CPA 后任注册会计师 i`3h\ku
20.the preceding CPA前任注册会计师 9 )1 8
21.issue the audit report 出具审计报告 '?Mt*%J@=$
22.expert 专家 6>rgoT)6~
23.the board of directors 董事会 9qUc{ydt
24.knowledge of the entity‘ s business 了解被审计单位情况 Yv?nw-HM
25.assess material misstatement risks评估重大错报风险 *=Ko"v
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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 uD=i-IHT
27.a general knowledge of —— 初步了解―――的情况 -}u=tiNG
28.a more knowledge of—— 进一步了解的情况 WaY_{)x
29.the prior year‘s working papers 以前年度工作底稿 4K_rL{s0U
30.minutes of meeting 会议纪要 Zl5cHejM
31.business risks 经营风险 ke'aSD
32.appropriateness 适当性 -nVQB146^
33.accounting estimate 会计估计 `nAR/Ye
34.management representations 管理层声明 9yU(ei:GUo
35.going concern assumption 持续经营假设 !~+"TI}_%w
36.audit plan 审计计划 pFfd6P
37.significant audit areas 重点审计领域 >WfkWUb
38.error 错误 0p"l}Fu@`
39.fraud舞弊 : +Na8\d
40.modified or additional procedures 修改或追加审计程序 ldd|"[Ds
41.misappropriation of assets 侵占资产 [{]/9E/&
42.transactions without substance 虚假交易 OF [y$<jM
43.unusual pressures 异常压力 ?b?6/_W~R
44.the suspected noncompliance 涉嫌存在违法行为 Gwyjie 9t
45.materialiy 重要性 Wpgp YcPS
46.exceed the materiality level 超过重要性水平 T bMW?Su
47.approach the materiality level 接近重要性水平 ET t7?,x@
48.an acceptably low level 可接受水平 =Q\z*.5j.
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 %49P<vo`?
50.misstatements or omissions 错报或漏报 >?-etl
51.aggregate 总计 [BPK0
52.subsequent events 期后事项 _[D6WY+
53.adjust the financial statements 调整财务报表 asDk@Gcu
54.perform additional audit procedures 实施追加的审计程序 J7Z`wjX1
55.audit risk 审计风险 EW$.,%b1
56.detection risk 检查风险 <>=A6
57.inappropriate audit opinion 不适当的审计意见 :c4iXK0_^?
58.material misstatement 重大的错报 Un[olp
59.tolerable misstatement 可容忍错报 >3{#S:
60.the acceptable level of detection risk 可接受的检查风险