1.audit 审计 =O~_Q-
2.attestation 鉴证 >R'F,
3.credibility 可信赖程度 P9R9(quI
4.audit of financial statements 财务报表审计 0HZ{Y9]
5.agreed-upon procedures 执行商定程序 [F+}V,
6.high levels of assurance 高水平保证 ,V7nzhA2
7.compilation 编制 -M\<nx
8.reliability 可靠性 wi!?BCseq
9.relevance 相关性 XgZD%7
10.professional skepticism 职业谨慎 1a/++4O.|
11.objectivity 客观性 QFA8N
12. professional competence 专业胜任能力 :a!^
13.Senior/CPA-in-charge 项目经理 t$` r4Lb9/
14.audit engagement letter 业务约定书 >>,e4s,
15.recurring audit 连续审计 |44Ploz2b
16.the client 委托人 (O\)_#-D
17.change CPA 更换注册会计师 <;lkUU(WT2
18.the existing CPA 现任注册会计师 ${DUCud,kY
19.the successor CPA 后任注册会计师 (|2t#
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20.the preceding CPA前任注册会计师 ."g`3tVK
21.issue the audit report 出具审计报告 Z*F3G#A
22.expert 专家 Lw1Yvtn
23.the board of directors 董事会 <]o
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24.knowledge of the entity‘ s business 了解被审计单位情况 )Om*@;r(
25.assess material misstatement risks评估重大错报风险 7 W5@TWM
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 28-RC>,@}
27.a general knowledge of —— 初步了解―――的情况 EAUEQk?9
28.a more knowledge of—— 进一步了解的情况 VG5i{1
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29.the prior year‘s working papers 以前年度工作底稿 _T60;ZI+^
30.minutes of meeting 会议纪要
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31.business risks 经营风险 ]U+LJOb
32.appropriateness 适当性
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33.accounting estimate 会计估计 7^avpf)>
34.management representations 管理层声明 Y/F6\oh
35.going concern assumption 持续经营假设 a
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36.audit plan 审计计划 /'SNw?&
37.significant audit areas 重点审计领域 3<Lx&p~%T
38.error 错误 poE0{HOU
39.fraud舞弊 ~g91Pr
40.modified or additional procedures 修改或追加审计程序 YP oSRA L
41.misappropriation of assets 侵占资产 Lj({[H7D!
42.transactions without substance 虚假交易 @FAA2d
43.unusual pressures 异常压力 Xg6Jh``
44.the suspected noncompliance 涉嫌存在违法行为 n9\TO9N
45.materialiy 重要性 6jaEv#
46.exceed the materiality level 超过重要性水平 l$KA)xbI
47.approach the materiality level 接近重要性水平 A`%k:@
48.an acceptably low level 可接受水平 w7L{_aom
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 HZE#Ab*L
51.aggregate 总计 :
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52.subsequent events 期后事项 b`Zx!^
53.adjust the financial statements 调整财务报表 #\{l"-
54.perform additional audit procedures 实施追加的审计程序 E: 68?IJ
55.audit risk 审计风险 [jQp~&nY
56.detection risk 检查风险 |"}FXaO
57.inappropriate audit opinion 不适当的审计意见 zpn9,,~u
58.material misstatement 重大的错报 7sCG^&Y
59.tolerable misstatement 可容忍错报 jVe1b1rt~3
60.the acceptable level of detection risk 可接受的检查风险