1.audit 审计 pd=7^"[};
2.attestation 鉴证 j G+T.
3.credibility 可信赖程度 DWF
>b
4.audit of financial statements 财务报表审计 c_~XL
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5.agreed-upon procedures 执行商定程序 PRMZfYc
6.high levels of assurance 高水平保证 0^J*+
7.compilation 编制 M.o?CX'
8.reliability 可靠性 P/FrE
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9.relevance 相关性 5
T!&r
10.professional skepticism 职业谨慎 mcvDxjk,h
11.objectivity 客观性 PLO\L W
12. professional competence 专业胜任能力 Hm.X}HO0L
13.Senior/CPA-in-charge 项目经理 q:xtm?'$
14.audit engagement letter 业务约定书 <2n'}&F
15.recurring audit 连续审计 l)}<#Ri
16.the client 委托人 11i"nR|
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 ,)Yao;Cvd
19.the successor CPA 后任注册会计师 y' 2<qj
20.the preceding CPA前任注册会计师 G!AICcP^
21.issue the audit report 出具审计报告 {]+ jL1
22.expert 专家 }j&O/Up
23.the board of directors 董事会 OZ eiHX!
24.knowledge of the entity‘ s business 了解被审计单位情况 jIKBgsiF/
25.assess material misstatement risks评估重大错报风险 HkW/G[7x&
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*|(
p6v1&
27.a general knowledge of —— 初步了解―――的情况 CKJAZ 2
28.a more knowledge of—— 进一步了解的情况 g<M0|eX@~
29.the prior year‘s working papers 以前年度工作底稿 Sq?,C&LsA
30.minutes of meeting 会议纪要 cB{%u
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31.business risks 经营风险 t$aVe"uM
32.appropriateness 适当性 wh9L(0
33.accounting estimate 会计估计 ymHKcQ
34.management representations 管理层声明 K3Huu!Tr
35.going concern assumption 持续经营假设 b21}49bHN
36.audit plan 审计计划 ,x
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37.significant audit areas 重点审计领域 A3xbT\xdg
38.error 错误 4"LPJX)Q
39.fraud舞弊 ;9K[~
40.modified or additional procedures 修改或追加审计程序 O ,l\e3;
41.misappropriation of assets 侵占资产 P<8LAc$T
42.transactions without substance 虚假交易 8a7YHUL<3i
43.unusual pressures 异常压力 A8J?A#R*{q
44.the suspected noncompliance 涉嫌存在违法行为 $H4=QVj6
45.materialiy 重要性 pH^ z
46.exceed the materiality level 超过重要性水平 QDP-E[
47.approach the materiality level 接近重要性水平 !
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48.an acceptably low level 可接受水平 "pYe-_"@
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 %?@x]B9Y8E
50.misstatements or omissions 错报或漏报 bG52s
51.aggregate 总计 SF0Jb"kS
52.subsequent events 期后事项 *8/VSs
53.adjust the financial statements 调整财务报表 &/HoSj>HS
54.perform additional audit procedures 实施追加的审计程序 'wa g |-
55.audit risk 审计风险 Ec+22X
56.detection risk 检查风险 ~M*7N@D
57.inappropriate audit opinion 不适当的审计意见 q5!0\o:
58.material misstatement 重大的错报 Tu==49
59.tolerable misstatement 可容忍错报 D^N[=q99&e
60.the acceptable level of detection risk 可接受的检查风险