1.audit 审计 [Uj,, y.wB
2.attestation 鉴证 -CPLgT
3.credibility 可信赖程度 ]agd
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4.audit of financial statements 财务报表审计 Mi`t
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5.agreed-upon procedures 执行商定程序 M[e{(iQ:
6.high levels of assurance 高水平保证 o
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7.compilation 编制 zj=F4]w
8.reliability 可靠性 }~#qDrK
9.relevance 相关性 t'C9;
10.professional skepticism 职业谨慎 .o8p
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11.objectivity 客观性 0IsnG?"
12. professional competence 专业胜任能力 W#^p%?8pR
13.Senior/CPA-in-charge 项目经理 l%`~aVGJ
14.audit engagement letter 业务约定书 !V/p.O
15.recurring audit 连续审计 [VouG{
16.the client 委托人 uW,rmd
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 NE Z ]%
19.the successor CPA 后任注册会计师 =.9tRq
20.the preceding CPA前任注册会计师 ?!bWUVC)_
21.issue the audit report 出具审计报告 |G)bnmi7
22.expert 专家 ;;LiZlf
23.the board of directors 董事会 P?y{9H*
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 WW~QK2o-@
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 w_q=mKu
27.a general knowledge of —— 初步了解―――的情况 ` $[`C/h
28.a more knowledge of—— 进一步了解的情况 {dV!sQD
29.the prior year‘s working papers 以前年度工作底稿 eBW]hwhKzM
30.minutes of meeting 会议纪要 BFn}~\wzK
31.business risks 经营风险 &oDu$%dkT
32.appropriateness 适当性 puGy`9eKv1
33.accounting estimate 会计估计 ;giT[KK
34.management representations 管理层声明 ,E4qxZC(X
35.going concern assumption 持续经营假设 1{wOjq(4
36.audit plan 审计计划 &MP8.(u `
37.significant audit areas 重点审计领域 (' i_Xe
38.error 错误 iLFhm4.PO
39.fraud舞弊 + L#):xr
40.modified or additional procedures 修改或追加审计程序 23`pog{n
41.misappropriation of assets 侵占资产 0y#TGM|0D
42.transactions without substance 虚假交易 `Y7&}/OM
43.unusual pressures 异常压力 1;+(HB
44.the suspected noncompliance 涉嫌存在违法行为 bJ6v5YA%
45.materialiy 重要性 YZp]vlm~
46.exceed the materiality level 超过重要性水平 N,`<:'
47.approach the materiality level 接近重要性水平 h,'m*@Eg
48.an acceptably low level 可接受水平 w
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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
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50.misstatements or omissions 错报或漏报 uvGFo)9q3
51.aggregate 总计 \"A~ks~
52.subsequent events 期后事项 =7U8`]WA
53.adjust the financial statements 调整财务报表 7ZgFCK,8m,
54.perform additional audit procedures 实施追加的审计程序 |Oe$)(`|h
55.audit risk 审计风险 Ea3 4x
56.detection risk 检查风险 rjT!S1Hs
57.inappropriate audit opinion 不适当的审计意见 I*8_5?)g<
58.material misstatement 重大的错报 c::Vh
59.tolerable misstatement 可容忍错报 Hd=!
60.the acceptable level of detection risk 可接受的检查风险