1.audit 审计 -U@ycx|r
2.attestation 鉴证 ?y^ ix+M
3.credibility 可信赖程度 UBx0Z0Y
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 3GZrVhU?m
6.high levels of assurance 高水平保证 ,MD>Jx|
7.compilation 编制 Vtk}>I@%
8.reliability 可靠性 MU1T="N^+
9.relevance 相关性 u<HJFGLzI
10.professional skepticism 职业谨慎 h5[.G!
11.objectivity 客观性 ;$UB@)7%
12. professional competence 专业胜任能力 Qe=eer~jI
13.Senior/CPA-in-charge 项目经理 3.%jet1
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 +b{tk=Q:
16.the client 委托人 (-{.T
17.change CPA 更换注册会计师 7[8d-Sf24{
18.the existing CPA 现任注册会计师 X{qa|6S,F
19.the successor CPA 后任注册会计师 ?)4c!3#
20.the preceding CPA前任注册会计师 ['I5(M@
21.issue the audit report 出具审计报告 5WI0[7
22.expert 专家 #}8gHI-9%
23.the board of directors 董事会 J#G\7'?{
24.knowledge of the entity‘ s business 了解被审计单位情况 YTfMYH=}
25.assess material misstatement risks评估重大错报风险 6!RKZj)
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >
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27.a general knowledge of —— 初步了解―――的情况 7] 17?s]t,
28.a more knowledge of—— 进一步了解的情况 {|tMN,Z
29.the prior year‘s working papers 以前年度工作底稿 F/D/1w^ iR
30.minutes of meeting 会议纪要 /fxv^C82yv
31.business risks 经营风险 ;*
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32.appropriateness 适当性 J(`(PYo\i
33.accounting estimate 会计估计 0f,Ii_k bT
34.management representations 管理层声明 _i0,?U2C
35.going concern assumption 持续经营假设 _\AT_Zmy
36.audit plan 审计计划 |exjrsmM*
37.significant audit areas 重点审计领域 )(`,!s,8)
38.error 错误 tEllkHyef
39.fraud舞弊 h>n<5{zqM
40.modified or additional procedures 修改或追加审计程序 Yd<q4VJR
41.misappropriation of assets 侵占资产 -)E6{
42.transactions without substance 虚假交易 @|9V]bk
43.unusual pressures 异常压力 )H<F([Jri
44.the suspected noncompliance 涉嫌存在违法行为 1Gk'f?dw
45.materialiy 重要性 u]t#Vf-$u
46.exceed the materiality level 超过重要性水平 g=kuM
47.approach the materiality level 接近重要性水平 `wLMJ,@f.
48.an acceptably low level 可接受水平 WO{9S%ck
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 50`<[w<J
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50.misstatements or omissions 错报或漏报 S d]`)
51.aggregate 总计 Vxim$'x!
52.subsequent events 期后事项 8MCSU'
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53.adjust the financial statements 调整财务报表 3HB(rTw
54.perform additional audit procedures 实施追加的审计程序 !* =+E%7
55.audit risk 审计风险 yv.(Oy
56.detection risk 检查风险 J ?H|"
57.inappropriate audit opinion 不适当的审计意见 :JG2xtn
58.material misstatement 重大的错报 *7!*kqg!u
59.tolerable misstatement 可容忍错报 H,U qU3b3
60.the acceptable level of detection risk 可接受的检查风险