1.audit 审计 c: Cw #
2.attestation 鉴证 n]Yz
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3.credibility 可信赖程度 3))CD,|
4.audit of financial statements 财务报表审计 &_-=(rK
5.agreed-upon procedures 执行商定程序 p?>J
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6.high levels of assurance 高水平保证 lAM)X&}0
7.compilation 编制 K"X wSZ/
8.reliability 可靠性 gEsD7]o(=
9.relevance 相关性 ;"0bVs`.^e
10.professional skepticism 职业谨慎 S $hxR
11.objectivity 客观性 rh Q+ylt8I
12. professional competence 专业胜任能力 H @k }
13.Senior/CPA-in-charge 项目经理 L`K)mCr
14.audit engagement letter 业务约定书 r g CC3TX
15.recurring audit 连续审计 zA6C
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16.the client 委托人 0ZDm[# 7z
17.change CPA 更换注册会计师 &odQ&%X
18.the existing CPA 现任注册会计师 0@b<?Ms9
19.the successor CPA 后任注册会计师 ~&p]kmwXSX
20.the preceding CPA前任注册会计师 ! PGCoI
21.issue the audit report 出具审计报告 CHv
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22.expert 专家 4 qsct@ K,
23.the board of directors 董事会 #&IrCq+
24.knowledge of the entity‘ s business 了解被审计单位情况 4y +hr
25.assess material misstatement risks评估重大错报风险 ,&4
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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 hfL e<,
27.a general knowledge of —— 初步了解―――的情况 g]HxPq+O
28.a more knowledge of—— 进一步了解的情况 Z{B [r;
29.the prior year‘s working papers 以前年度工作底稿 #e-7LmO~
30.minutes of meeting 会议纪要 _ymSo`Iv R
31.business risks 经营风险 V.u^;gr3
32.appropriateness 适当性 \G v\&_
33.accounting estimate 会计估计 <:/aiX8
34.management representations 管理层声明 rwUhNth-Qh
35.going concern assumption 持续经营假设 \R@}X cqZ
36.audit plan 审计计划 _
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37.significant audit areas 重点审计领域 /G7^ l>pa
38.error 错误 W`_Wi*z4
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 jWxa
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41.misappropriation of assets 侵占资产 2 N &B
42.transactions without substance 虚假交易 / zNVJhC
43.unusual pressures 异常压力 Ja*,ht(5
44.the suspected noncompliance 涉嫌存在违法行为 mD +9/O!
45.materialiy 重要性 M^ WoV
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46.exceed the materiality level 超过重要性水平 ` k
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47.approach the materiality level 接近重要性水平 :%mls Nw
48.an acceptably low level 可接受水平 YGChVROG~
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 ~P,Z@|c4
50.misstatements or omissions 错报或漏报 t"%~r3{
51.aggregate 总计 >^9j>< Z
52.subsequent events 期后事项 4jZt0
53.adjust the financial statements 调整财务报表 "N%W5[C{
54.perform additional audit procedures 实施追加的审计程序 AX @bM
55.audit risk 审计风险 ~8k`~t!
56.detection risk 检查风险 w ].DLoz
57.inappropriate audit opinion 不适当的审计意见 ?cz7s28a
58.material misstatement 重大的错报 6@^
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59.tolerable misstatement 可容忍错报 $?kTS1I(
60.the acceptable level of detection risk 可接受的检查风险
