1.audit 审计 xi"Ug41)
2.attestation 鉴证 5gY9D!;:0D
3.credibility 可信赖程度 F[==vte|
4.audit of financial statements 财务报表审计 'A9U[|
5.agreed-upon procedures 执行商定程序 is}Y+^j.
6.high levels of assurance 高水平保证 ;>B06v
7.compilation 编制 w1
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8.reliability 可靠性 </Ry4x^A
9.relevance 相关性 73kL>u
10.professional skepticism 职业谨慎 6O'6,%#
11.objectivity 客观性 I xE}v%&
12. professional competence 专业胜任能力 glP
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13.Senior/CPA-in-charge 项目经理 [5QbE$
14.audit engagement letter 业务约定书 {Aq:Kh`&
15.recurring audit 连续审计 ajALca4
16.the client 委托人 {-)*.l=
17.change CPA 更换注册会计师 '.d]n(/lZd
18.the existing CPA 现任注册会计师 t'L#8MJ
19.the successor CPA 后任注册会计师 (Y$48@x
20.the preceding CPA前任注册会计师 q.NvwJ
21.issue the audit report 出具审计报告 [49Ae2W`
22.expert 专家 9>HCt*|_8
23.the board of directors 董事会 Z;nUS,?om
24.knowledge of the entity‘ s business 了解被审计单位情况 $(eqZ<y
25.assess material misstatement risks评估重大错报风险 bdkxCt
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6`;+| H<$
27.a general knowledge of —— 初步了解―――的情况 g\f
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28.a more knowledge of—— 进一步了解的情况 f/RDo4
29.the prior year‘s working papers 以前年度工作底稿 *'nZ|r v
30.minutes of meeting 会议纪要 keL!;q|r-)
31.business risks 经营风险 Ld3!2g2y7&
32.appropriateness 适当性 lM-*{<B
33.accounting estimate 会计估计 wQ/Z:
34.management representations 管理层声明 5WG:m'$$
35.going concern assumption 持续经营假设 p) ea1j>N
36.audit plan 审计计划 Gmp`3
37.significant audit areas 重点审计领域 D^e7%FX
38.error 错误 %t<ba[9F
39.fraud舞弊 It3.
40.modified or additional procedures 修改或追加审计程序 caC(KK#<
41.misappropriation of assets 侵占资产 om}jQJ]KH
42.transactions without substance 虚假交易 ~6-6a
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43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 LX_{39?<{
45.materialiy 重要性 ,7nA:0P
46.exceed the materiality level 超过重要性水平 iHL`r1I!
47.approach the materiality level 接近重要性水平 Ig M_l=
48.an acceptably low level 可接受水平 p$*;>YKO
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 UAq%Y8KA
50.misstatements or omissions 错报或漏报 yCG<qQz
51.aggregate 总计 e3b|z.^ 8
52.subsequent events 期后事项 _F9O4Q4
53.adjust the financial statements 调整财务报表 "[BDa}Il
54.perform additional audit procedures 实施追加的审计程序 VPqMbr"L[
55.audit risk 审计风险 1xE*quhrh
56.detection risk 检查风险 [.`%]Z(
57.inappropriate audit opinion 不适当的审计意见 sCE2 F_xjL
58.material misstatement 重大的错报 7f\@3r
59.tolerable misstatement 可容忍错报 N"wp2w
60.the acceptable level of detection risk 可接受的检查风险