1.audit 审计 ULrr=5&8
2.attestation 鉴证 zi R5:d3
3.credibility 可信赖程度 M>9-=$
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4.audit of financial statements 财务报表审计 o1W:ox?kO
5.agreed-upon procedures 执行商定程序 R'EUV0KX>Y
6.high levels of assurance 高水平保证 N'r3`8tS
7.compilation 编制 -}O1dEn.
8.reliability 可靠性 g8qgk:}
9.relevance 相关性 ]^':Bmq
10.professional skepticism 职业谨慎 %VYAd)gC
11.objectivity 客观性 1tTgP+
12. professional competence 专业胜任能力 3.22"U\1:
13.Senior/CPA-in-charge 项目经理 M FTkqbc
14.audit engagement letter 业务约定书 S#)Eom?V
15.recurring audit 连续审计 kpL@P oQ/r
16.the client 委托人 UcBe'r}G
17.change CPA 更换注册会计师 Q_* "SRz
18.the existing CPA 现任注册会计师 )[0T16
19.the successor CPA 后任注册会计师 S}APQ
20.the preceding CPA前任注册会计师 w(kf
21.issue the audit report 出具审计报告 (?_S6HE
22.expert 专家 /| #&px)G
23.the board of directors 董事会 &%})wZ+Dj
24.knowledge of the entity‘ s business 了解被审计单位情况 Ee4&g
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25.assess material misstatement risks评估重大错报风险 3_~cMlr3T.
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 il|1a8M2~
27.a general knowledge of —— 初步了解―――的情况 yFDv6yJ.
28.a more knowledge of—— 进一步了解的情况 I}Nd$P)>
29.the prior year‘s working papers 以前年度工作底稿 S*j6Ow
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30.minutes of meeting 会议纪要 :RoBl3X=
31.business risks 经营风险 6qcO?U
32.appropriateness 适当性 O3TQixE
33.accounting estimate 会计估计 3a.kBzus
34.management representations 管理层声明 x77l~=P+!
35.going concern assumption 持续经营假设 GpZc5c
36.audit plan 审计计划 I%-
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37.significant audit areas 重点审计领域 kOIt(e
38.error 错误 :'#TCDlOb
39.fraud舞弊 O@p]KSfk
40.modified or additional procedures 修改或追加审计程序 Cmc3k,t
41.misappropriation of assets 侵占资产 J7r|atSk
42.transactions without substance 虚假交易 X]\ \,
43.unusual pressures 异常压力 626Z5Afg
44.the suspected noncompliance 涉嫌存在违法行为 FQ
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45.materialiy 重要性 `PY>Hgb
46.exceed the materiality level 超过重要性水平 5:'hj$~|\1
47.approach the materiality level 接近重要性水平 h/~n\0,J/
48.an acceptably low level 可接受水平 B6wRg8
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 w@N
50.misstatements or omissions 错报或漏报 W5SJ^,d)J
51.aggregate 总计 035rPT7-2-
52.subsequent events 期后事项 v\p;SwI
53.adjust the financial statements 调整财务报表 e{m2l2Tx:
54.perform additional audit procedures 实施追加的审计程序 ]XI*Wsn
55.audit risk 审计风险 r*Yi1j/
56.detection risk 检查风险 ]T%rjsN
57.inappropriate audit opinion 不适当的审计意见 R
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58.material misstatement 重大的错报 Pp )3(T:
59.tolerable misstatement 可容忍错报 ,3@#F/c3i~
60.the acceptable level of detection risk 可接受的检查风险