1.audit 审计 D|xS
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2.attestation 鉴证 #ua#$&p
3.credibility 可信赖程度 SG~R!kN}Q
4.audit of financial statements 财务报表审计 Gi-tf<
5.agreed-upon procedures 执行商定程序 u1uY*p
6.high levels of assurance 高水平保证 [8"nRlXH
7.compilation 编制 pO^
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8.reliability 可靠性 <AVpFy
9.relevance 相关性 L{42?d
10.professional skepticism 职业谨慎 z|9 ^T@)
11.objectivity 客观性 vn8Ez6<27
12. professional competence 专业胜任能力 m*'#`v Ibb
13.Senior/CPA-in-charge 项目经理 . &e,8
14.audit engagement letter 业务约定书 D526X0
15.recurring audit 连续审计 CB~&!MdMr
16.the client 委托人 olqHa5qn
17.change CPA 更换注册会计师 ~&pk</Dl
18.the existing CPA 现任注册会计师 7(jt:V6V
19.the successor CPA 后任注册会计师 e1H.2n{y^
20.the preceding CPA前任注册会计师 d;
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21.issue the audit report 出具审计报告 b;yhgdFx
22.expert 专家
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23.the board of directors 董事会 = *sP,
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24.knowledge of the entity‘ s business 了解被审计单位情况 pY2nv/
25.assess material misstatement risks评估重大错报风险 t~Uqsa>n@'
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 S4 Rv6{r:
27.a general knowledge of —— 初步了解―――的情况 kxKBI{L
28.a more knowledge of—— 进一步了解的情况 y]/{W}D
29.the prior year‘s working papers 以前年度工作底稿 K1Tzy=Z9j
30.minutes of meeting 会议纪要 M4QMD;Ez
31.business risks 经营风险 B *:6U+I
32.appropriateness 适当性 !u^(<.xJ
33.accounting estimate 会计估计 '{J!5x?L^
34.management representations 管理层声明 MW p^.
35.going concern assumption 持续经营假设 DzYno-]A]
36.audit plan 审计计划 <_NF
37.significant audit areas 重点审计领域 a9"Gg}h\
38.error 错误 bC&_OU:
39.fraud舞弊 w}'E]y2.
40.modified or additional procedures 修改或追加审计程序 4Ld0AApncy
41.misappropriation of assets 侵占资产 F
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42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 Bdq/Ohw|!
44.the suspected noncompliance 涉嫌存在违法行为 sl)_HA7G
45.materialiy 重要性 T-27E$0
46.exceed the materiality level 超过重要性水平 RY*6TYX!
47.approach the materiality level 接近重要性水平 2LgRgY{Bl
48.an acceptably low level 可接受水平 r+) A)a,
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 7OT}V}iP
50.misstatements or omissions 错报或漏报 JK_sl>v.7
51.aggregate 总计 ^*iZN
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52.subsequent events 期后事项 /$B<+;L!#
53.adjust the financial statements 调整财务报表 s,0,w--=
54.perform additional audit procedures 实施追加的审计程序 w7O(I"
55.audit risk 审计风险 t.]oLG22r
56.detection risk 检查风险 9m<>G3Jr
57.inappropriate audit opinion 不适当的审计意见 #j@Su )+
58.material misstatement 重大的错报 gllXJM^ -
59.tolerable misstatement 可容忍错报 JK,k@RE y]
60.the acceptable level of detection risk 可接受的检查风险