1.audit 审计 U}j0D2
2.attestation 鉴证 $l&(%\pp
3.credibility 可信赖程度 85xR2 <:
4.audit of financial statements 财务报表审计 <B8!.|19
5.agreed-upon procedures 执行商定程序 %&t<K3&Yh
6.high levels of assurance 高水平保证
aPbE;"
f
7.compilation 编制 m$T-s|SY
8.reliability 可靠性 b(O3@Q6[
9.relevance 相关性 vn"{I&L+w0
10.professional skepticism 职业谨慎 )U{Qj5W+F
11.objectivity 客观性 ]+:^W^bs:
12. professional competence 专业胜任能力 "o}
+Ciul
13.Senior/CPA-in-charge 项目经理 N7R!C)!IL
14.audit engagement letter 业务约定书 )~ h}
15.recurring audit 连续审计 #"iu|D
16.the client 委托人 x>`%DwoRI
17.change CPA 更换注册会计师 E\pL!c
18.the existing CPA 现任注册会计师 C/6V9;U
19.the successor CPA 后任注册会计师 Jz
*;q~
20.the preceding CPA前任注册会计师 i9][N5\$
21.issue the audit report 出具审计报告 HJYScwjQ;`
22.expert 专家 M} v/tRI
23.the board of directors 董事会 `XEr(e9
24.knowledge of the entity‘ s business 了解被审计单位情况 <1\Nb{5
25.assess material misstatement risks评估重大错报风险 0T5L_%c
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 l}sjD[2
27.a general knowledge of —— 初步了解―――的情况 Ng>h"H
28.a more knowledge of—— 进一步了解的情况 LW_f
29.the prior year‘s working papers 以前年度工作底稿 >%8KK|V{
30.minutes of meeting 会议纪要 u.Tcg^ v
31.business risks 经营风险 :$BCRQ
32.appropriateness 适当性 'qX|jtdM
33.accounting estimate 会计估计 ,>+p-M8ZL
34.management representations 管理层声明 ':m,)G5&
35.going concern assumption 持续经营假设 PGV/ h
36.audit plan 审计计划 Jcm&RI"{
37.significant audit areas 重点审计领域 m:o<X K[>
38.error 错误 b |p)9&^r
39.fraud舞弊 nq8C'Fo!6T
40.modified or additional procedures 修改或追加审计程序 =k`Cr0aPF
41.misappropriation of assets 侵占资产 u-G+ j)
42.transactions without substance 虚假交易 T\>a!
43.unusual pressures 异常压力 >y:,9
;
44.the suspected noncompliance 涉嫌存在违法行为 \<TXS)w]
45.materialiy 重要性 h
Pa_VrH
46.exceed the materiality level 超过重要性水平 s'J:f$flS
47.approach the materiality level 接近重要性水平 b9<#K+L-
48.an acceptably low level 可接受水平 +@k+2?]
FO
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 HLaRGN3,
50.misstatements or omissions 错报或漏报 xCl1g4N
51.aggregate 总计 74k dsgQf
52.subsequent events 期后事项 Hm'=aff6A
53.adjust the financial statements 调整财务报表 ?[Q3q4
54.perform additional audit procedures 实施追加的审计程序 vbe|hO""
55.audit risk 审计风险 :; fHDU|
56.detection risk 检查风险 :~N-.#
57.inappropriate audit opinion 不适当的审计意见 z]`k#O%%)
58.material misstatement 重大的错报 "J8vjr1/
59.tolerable misstatement 可容忍错报 s6.M \^
60.the acceptable level of detection risk 可接受的检查风险