1.audit 审计 d5zF9;[
2.attestation 鉴证 .CClc(bO_/
3.credibility 可信赖程度 {o?+T);Z
4.audit of financial statements 财务报表审计
Zjz< Q-
5.agreed-upon procedures 执行商定程序 6[<*C?
6.high levels of assurance 高水平保证 g9fS|T
7.compilation 编制 r?s,
8.reliability 可靠性 Ri@`sc{n
9.relevance 相关性 L,&R0gxi
10.professional skepticism 职业谨慎 i>n.r_!E
11.objectivity 客观性 &VIX?UngE
12. professional competence 专业胜任能力 ic}M)S FD;
13.Senior/CPA-in-charge 项目经理 HeagT(rN'
14.audit engagement letter 业务约定书 f#R
I&I\
15.recurring audit 连续审计 tp='PG.6
16.the client 委托人 !H`Q^Xf}
17.change CPA 更换注册会计师 Kp+Lk
18.the existing CPA 现任注册会计师 &^C<J
19.the successor CPA 后任注册会计师 KKR@u(+"a
20.the preceding CPA前任注册会计师 :HrD[KT
21.issue the audit report 出具审计报告 >9o(84AxIH
22.expert 专家 .!ThqYo
23.the board of directors 董事会 9{?L3V!+r
24.knowledge of the entity‘ s business 了解被审计单位情况 >g%^hjJ
25.assess material misstatement risks评估重大错报风险 LLn,pI2fL{
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 Jl^Rz;bQ-
27.a general knowledge of —— 初步了解―――的情况 =#@eDm%
28.a more knowledge of—— 进一步了解的情况 "#H@d+u
29.the prior year‘s working papers 以前年度工作底稿 h*_h M1 *;
30.minutes of meeting 会议纪要 ,O@xv
31.business risks 经营风险 } PD]e*z{Z
32.appropriateness 适当性 Th&*
d;
33.accounting estimate 会计估计 mJ=3f
aM
34.management representations 管理层声明
bwjjwu&
35.going concern assumption 持续经营假设 a1;P2ikuK
36.audit plan 审计计划 /P*mF^Y
37.significant audit areas 重点审计领域 >^#OtFHuT)
38.error 错误 Ex'6 WN~kD
39.fraud舞弊 stDrF1{
40.modified or additional procedures 修改或追加审计程序 W?;kMGW-
41.misappropriation of assets 侵占资产 &u62@ug#}
42.transactions without substance 虚假交易 (R_#lRaQ
43.unusual pressures 异常压力 5c btMNP
44.the suspected noncompliance 涉嫌存在违法行为 ^`Tns6u>
45.materialiy 重要性 "HRoS#|\
46.exceed the materiality level 超过重要性水平 :"+/M{qz
47.approach the materiality level 接近重要性水平 ~429sT(
48.an acceptably low level 可接受水平 rO]7g
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 3PB#m.N<
50.misstatements or omissions 错报或漏报 bWN%dn$$M
51.aggregate 总计 |wASeZMO2
52.subsequent events 期后事项 \Kph?l9Ww
53.adjust the financial statements 调整财务报表 :` >|N|i
54.perform additional audit procedures 实施追加的审计程序 b[Z5:[@\#
55.audit risk 审计风险 =H T:p:S
56.detection risk 检查风险 X<\y%2B|l
57.inappropriate audit opinion 不适当的审计意见 bi:
m;R
58.material misstatement 重大的错报 0f.rjd
59.tolerable misstatement 可容忍错报 E|ce[|2
60.the acceptable level of detection risk 可接受的检查风险