1.audit 审计 c!
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2.attestation 鉴证 ss4YeZa
3.credibility 可信赖程度 l{Xy %8
4.audit of financial statements 财务报表审计 kZ'wXtBYe
5.agreed-upon procedures 执行商定程序 oA+'9/UY
6.high levels of assurance 高水平保证 df{6!}/(
7.compilation 编制 vT#m 8Kg
8.reliability 可靠性 =kb/4eRg
9.relevance 相关性 Ga\kvMtr
10.professional skepticism 职业谨慎 '[p0+5*x
11.objectivity 客观性 _xGC0f (
12. professional competence 专业胜任能力 Vo%DoZg
13.Senior/CPA-in-charge 项目经理 .>NPgdI
14.audit engagement letter 业务约定书 km29]V=}
15.recurring audit 连续审计 B:6VD /qC
16.the client 委托人 N~%~Q
17.change CPA 更换注册会计师 7!JBF{,=
18.the existing CPA 现任注册会计师 >M7(<V
19.the successor CPA 后任注册会计师 H^JFPvEc
20.the preceding CPA前任注册会计师 s1J(-O
21.issue the audit report 出具审计报告 Je~`{n
22.expert 专家 i2Sh^\Xw
23.the board of directors 董事会 _VJG@>F9-
24.knowledge of the entity‘ s business 了解被审计单位情况 [bjP-pX
25.assess material misstatement risks评估重大错报风险 l%#z
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 ,"f2-KC4h
27.a general knowledge of —— 初步了解―――的情况 !=?Q>mz
28.a more knowledge of—— 进一步了解的情况 7)*QX,4C
29.the prior year‘s working papers 以前年度工作底稿 [0H]L{yV
30.minutes of meeting 会议纪要 wu3p2#-Z
31.business risks 经营风险 WfYC`
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32.appropriateness 适当性 z
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33.accounting estimate 会计估计 WQv`%%G2>
34.management representations 管理层声明 3aFD*S
35.going concern assumption 持续经营假设 8@]vvZ2/gj
36.audit plan 审计计划 Xz"xp8Hc(6
37.significant audit areas 重点审计领域 -o+; e3#
38.error 错误 5}:`CC2,S~
39.fraud舞弊 '~E=V:6
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 #0c;2
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42.transactions without substance 虚假交易 2Zr,@LC
43.unusual pressures 异常压力 :`Xg0J+P
44.the suspected noncompliance 涉嫌存在违法行为 T&->xef=
45.materialiy 重要性 U,V+qnS
46.exceed the materiality level 超过重要性水平 ycrM8Mu
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47.approach the materiality level 接近重要性水平 @"n]v)[4
48.an acceptably low level 可接受水平 w\ddC DZ
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~>tpkUB
50.misstatements or omissions 错报或漏报 iu QMVtv
51.aggregate 总计 beFD}`
52.subsequent events 期后事项 g5t`YcL
53.adjust the financial statements 调整财务报表 #NWS)^&1b
54.perform additional audit procedures 实施追加的审计程序 8>[o.xV
55.audit risk 审计风险 QW2SFpE
56.detection risk 检查风险 {Z#=ppvs
57.inappropriate audit opinion 不适当的审计意见 '6GW.;
58.material misstatement 重大的错报 RU% 4~WC
59.tolerable misstatement 可容忍错报 MGsY3~!K
60.the acceptable level of detection risk 可接受的检查风险