1.audit 审计 <,/k"Y=
2.attestation 鉴证 2
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3.credibility 可信赖程度 qOOF]L9r%u
4.audit of financial statements 财务报表审计 I!'PvIyO
5.agreed-upon procedures 执行商定程序 w;@DcX$]
6.high levels of assurance 高水平保证 T4MB~5,i
7.compilation 编制 g%z'#E97
8.reliability 可靠性 `\!oY;jk
9.relevance 相关性 IRy!8A=X
10.professional skepticism 职业谨慎 6b&<5,=d:
11.objectivity 客观性 <k'JhMwN
12. professional competence 专业胜任能力 =fk+"!-i%"
13.Senior/CPA-in-charge 项目经理 xe ng`!
14.audit engagement letter 业务约定书 zzmZ`Ya
15.recurring audit 连续审计 &%3$zgvR
16.the client 委托人 / O@'XWW
17.change CPA 更换注册会计师 W[B%,Km%]
18.the existing CPA 现任注册会计师 fu3~W
19.the successor CPA 后任注册会计师 i"|="O0v5
20.the preceding CPA前任注册会计师 I{>U 7i
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21.issue the audit report 出具审计报告 (Ic{C5'
22.expert 专家 =~;SUO
23.the board of directors 董事会 w
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24.knowledge of the entity‘ s business 了解被审计单位情况 x\HHu]
25.assess material misstatement risks评估重大错报风险 K5X,J/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 NR3]MGBKv
27.a general knowledge of —— 初步了解―――的情况 !=%E&e]
28.a more knowledge of—— 进一步了解的情况 w#V{'{DKp
29.the prior year‘s working papers 以前年度工作底稿 ma4Pmk
30.minutes of meeting 会议纪要 g
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31.business risks 经营风险 c6zghP3dR
32.appropriateness 适当性 <?|v-(E
33.accounting estimate 会计估计 } Ej^M~Vv
34.management representations 管理层声明
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35.going concern assumption 持续经营假设
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36.audit plan 审计计划 #'"zyidu
37.significant audit areas 重点审计领域 GJlkEWs
38.error 错误 ]WLQ q4q
39.fraud舞弊 S0X%IG
40.modified or additional procedures 修改或追加审计程序 QP+zGXd}(
41.misappropriation of assets 侵占资产 M#v#3:&
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42.transactions without substance 虚假交易 C'~K am S
43.unusual pressures 异常压力 Fqtgw8
44.the suspected noncompliance 涉嫌存在违法行为 77y_?di^I
45.materialiy 重要性 Z.9?u;
46.exceed the materiality level 超过重要性水平 8NY$Iw
47.approach the materiality level 接近重要性水平 ;Y:_}kN8_
48.an acceptably low level 可接受水平 WH`E=p^x4
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 3@u<Sa
50.misstatements or omissions 错报或漏报 G/Ll4
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51.aggregate 总计 :^
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52.subsequent events 期后事项 (W*~3/@D
53.adjust the financial statements 调整财务报表 5HWVK .
54.perform additional audit procedures 实施追加的审计程序 6k?,'&z|~
55.audit risk 审计风险 ?~G D^F
56.detection risk 检查风险 w-~u[c
57.inappropriate audit opinion 不适当的审计意见 Q_p!;3
58.material misstatement 重大的错报 <sXmk{
59.tolerable misstatement 可容忍错报 H)XHlO^
60.the acceptable level of detection risk 可接受的检查风险