1.audit 审计 Sje wuIi1
2.attestation 鉴证 hxf'5uc
3.credibility 可信赖程度 b-Z4
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4.audit of financial statements 财务报表审计 q\q=PB6r
5.agreed-upon procedures 执行商定程序 _kdL'x
6.high levels of assurance 高水平保证 dDD<E?TjD
7.compilation 编制 R@*O!bD
8.reliability 可靠性 Qf|U0
9.relevance 相关性 2~*Ez!.3
10.professional skepticism 职业谨慎 e|rg;`AW
11.objectivity 客观性 Y(+^;Y3U
12. professional competence 专业胜任能力 6SC,;p=
13.Senior/CPA-in-charge 项目经理 cNKUu~C+
14.audit engagement letter 业务约定书 M@(^AK{mU
15.recurring audit 连续审计 qTB$`f'|$
16.the client 委托人 5I,gBT|B
17.change CPA 更换注册会计师 c.|l-zAeX
18.the existing CPA 现任注册会计师 'i8U
19.the successor CPA 后任注册会计师 `Rdm-[&
20.the preceding CPA前任注册会计师 zi'Jr)n
21.issue the audit report 出具审计报告 3s:%2%jVK
22.expert 专家 W{5:'9,
23.the board of directors 董事会 Otz E:qe
24.knowledge of the entity‘ s business 了解被审计单位情况 MzYavg`
25.assess material misstatement risks评估重大错报风险 ycJg%]F*5
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 d$Y7u
27.a general knowledge of —— 初步了解―――的情况 j.i#*tN//
28.a more knowledge of—— 进一步了解的情况 m,R Dr
29.the prior year‘s working papers 以前年度工作底稿 ;D.h65rr
30.minutes of meeting 会议纪要 ,zQOZ'^
31.business risks 经营风险 c
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32.appropriateness 适当性 npDIX
33.accounting estimate 会计估计 vMs;>lhtg
34.management representations 管理层声明 /:\3 \{?0m
35.going concern assumption 持续经营假设 /U$8TT8+-
36.audit plan 审计计划 W><dYy=z5
37.significant audit areas 重点审计领域 =9G;PVk|
38.error 错误 a{!r`>I\f
39.fraud舞弊 O%f8I'u$
40.modified or additional procedures 修改或追加审计程序 s-W[.r|
41.misappropriation of assets 侵占资产 MDRe(rF=
42.transactions without substance 虚假交易 W"Jn(:&
43.unusual pressures 异常压力 @4!x>q$3
44.the suspected noncompliance 涉嫌存在违法行为 kzq29S
45.materialiy 重要性 Hwm?#6\5
46.exceed the materiality level 超过重要性水平 L fl-!1
47.approach the materiality level 接近重要性水平 Q0{z).&\(e
48.an acceptably low level 可接受水平 O {k:yVb
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 3P <'F2o
50.misstatements or omissions 错报或漏报 \;]kYO}
51.aggregate 总计 `!G7k
52.subsequent events 期后事项 (D{Ys'{q
53.adjust the financial statements 调整财务报表 0+b0<
54.perform additional audit procedures 实施追加的审计程序 fA^7^0![
55.audit risk 审计风险 2N~ E' 25
56.detection risk 检查风险 4S
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57.inappropriate audit opinion 不适当的审计意见 M0-,M/]l
58.material misstatement 重大的错报 Z0fJ9HW
59.tolerable misstatement 可容忍错报 DI&MC9j(
60.the acceptable level of detection risk 可接受的检查风险