1.audit 审计 #+X|,0p
2.attestation 鉴证 v\LcZt`}
3.credibility 可信赖程度 )@%wj;>a
4.audit of financial statements 财务报表审计 F.nJXZnJ
5.agreed-upon procedures 执行商定程序 $m$tfa-
6.high levels of assurance 高水平保证 H[K(Tt4<&
7.compilation 编制 z%
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8.reliability 可靠性 3
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9.relevance 相关性 !y1]S .;
10.professional skepticism 职业谨慎 u!iBAr5
11.objectivity 客观性 In%K
12. professional competence 专业胜任能力 y-Xd~<*Ia
13.Senior/CPA-in-charge 项目经理 @ P[o
14.audit engagement letter 业务约定书 ,(%?j]_P2
15.recurring audit 连续审计 ]6PX4oK_t
16.the client 委托人 b?
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17.change CPA 更换注册会计师 cyR K&J
18.the existing CPA 现任注册会计师 BseK?`]U"
19.the successor CPA 后任注册会计师 caK<;bmu-
20.the preceding CPA前任注册会计师 2(s+?n.N
21.issue the audit report 出具审计报告 a,B2;4"
22.expert 专家 pv:7kgod
23.the board of directors 董事会 j\,HquTR
24.knowledge of the entity‘ s business 了解被审计单位情况 vY+{zGF
25.assess material misstatement risks评估重大错报风险 HkG
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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 )kMA_\$,
27.a general knowledge of —— 初步了解―――的情况 }7`HJ>+m)H
28.a more knowledge of—— 进一步了解的情况 i&|fGX?-I
29.the prior year‘s working papers 以前年度工作底稿 3 #fOrNU2
30.minutes of meeting 会议纪要 6##}zfl
31.business risks 经营风险 u!&w"t61Nd
32.appropriateness 适当性 D)yCuw{M:
33.accounting estimate 会计估计 Y}'8`.
34.management representations 管理层声明 994
35.going concern assumption 持续经营假设 uxbDRlOS
36.audit plan 审计计划 ^qs{Cf$
37.significant audit areas 重点审计领域 UKIDFDn6_
38.error 错误 t}Z*2=DO
39.fraud舞弊 kh11Y1Q0d
40.modified or additional procedures 修改或追加审计程序 6]GEn=
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41.misappropriation of assets 侵占资产 ER z@o_
42.transactions without substance 虚假交易 nG0Uv%?{pj
43.unusual pressures 异常压力 Lk%u(duU^
44.the suspected noncompliance 涉嫌存在违法行为 <NIg`B@ 's
45.materialiy 重要性 8 *Fr=+KN
46.exceed the materiality level 超过重要性水平 W{0gtT0
47.approach the materiality level 接近重要性水平 %?o@YwBo^E
48.an acceptably low level 可接受水平 F vJJpPS
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 uO4kCK<7C
50.misstatements or omissions 错报或漏报 1
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51.aggregate 总计 |FF"vRi8a7
52.subsequent events 期后事项 C'iJFfgR
53.adjust the financial statements 调整财务报表 f87>ul!*
54.perform additional audit procedures 实施追加的审计程序 .JR"|;M}
55.audit risk 审计风险 D.e4S6\&
56.detection risk 检查风险 HA
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57.inappropriate audit opinion 不适当的审计意见 0YMmW xV
58.material misstatement 重大的错报 n+5X*~D
59.tolerable misstatement 可容忍错报 9J
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60.the acceptable level of detection risk 可接受的检查风险