1.audit 审计 'u4<BQVV[
2.attestation 鉴证 QnZcBXI8
3.credibility 可信赖程度 MjlP+; !
4.audit of financial statements 财务报表审计 #]nx!*JNZ
5.agreed-upon procedures 执行商定程序 i;LXu%3\
6.high levels of assurance 高水平保证 'Vyt4^$%
7.compilation 编制 T}V!`0vKw
8.reliability 可靠性 ]QzGE8jp*
9.relevance 相关性 79`AM
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10.professional skepticism 职业谨慎 KD`IX-r{s
11.objectivity 客观性 Fa'k0/_j
12. professional competence 专业胜任能力 ]gYz
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13.Senior/CPA-in-charge 项目经理 CC#;c1t
14.audit engagement letter 业务约定书 ^*P%=>zO
15.recurring audit 连续审计 Ut2y;2)a
16.the client 委托人 N"nd*?
17.change CPA 更换注册会计师 `c<;DhNO
18.the existing CPA 现任注册会计师 WI?oSE w
19.the successor CPA 后任注册会计师 sCR67/
20.the preceding CPA前任注册会计师 {} 3${
21.issue the audit report 出具审计报告 $5Xh,DOg
22.expert 专家 bGc~Wr|
23.the board of directors 董事会 ma"3qGy
24.knowledge of the entity‘ s business 了解被审计单位情况 (M*FIX
25.assess material misstatement risks评估重大错报风险 cWoPB
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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 :xtXQza"-
27.a general knowledge of —— 初步了解―――的情况 anXc|
28.a more knowledge of—— 进一步了解的情况 .Fdgb4>BXX
29.the prior year‘s working papers 以前年度工作底稿 xlhG,bb7
30.minutes of meeting 会议纪要 a)wJT`xu
31.business risks 经营风险 WZ.@UN,
32.appropriateness 适当性 ^J$2?!~
33.accounting estimate 会计估计 W[Ls|<Q
34.management representations 管理层声明 &YF^j2
35.going concern assumption 持续经营假设 Ney/[
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36.audit plan 审计计划 bD/~eIcWL
37.significant audit areas 重点审计领域 dBz/7&Q
38.error 错误 _lamn}(x0
39.fraud舞弊 HZ'_r cv
40.modified or additional procedures 修改或追加审计程序 _f$^%?^
41.misappropriation of assets 侵占资产 _d5QbTe
42.transactions without substance 虚假交易 i\,-oO
43.unusual pressures 异常压力 7Zlw^'q$:L
44.the suspected noncompliance 涉嫌存在违法行为 FoN|i"*l
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 #"@|f
47.approach the materiality level 接近重要性水平 ~ _/(t'9
48.an acceptably low level 可接受水平 Qk:Y2mL
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 XD.)Dl8
50.misstatements or omissions 错报或漏报 <
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51.aggregate 总计 #ZB~x6i6
52.subsequent events 期后事项 kqFP)!37
53.adjust the financial statements 调整财务报表 Tf'hc]`vS
54.perform additional audit procedures 实施追加的审计程序 0yD9SJn
55.audit risk 审计风险 &5yVxL:
56.detection risk 检查风险 \G*0"%!U
57.inappropriate audit opinion 不适当的审计意见 e )d`pQ6
58.material misstatement 重大的错报 sS*3=Yh
59.tolerable misstatement 可容忍错报 {\81i8b]
60.the acceptable level of detection risk 可接受的检查风险