1.audit 审计 4[TS4p
2.attestation 鉴证 7`IUMYl#~
3.credibility 可信赖程度 Ao
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4.audit of financial statements 财务报表审计 1mHwYT+
5.agreed-upon procedures 执行商定程序 4D^ M<Xn
6.high levels of assurance 高水平保证 HKTeqH_:
7.compilation 编制 $A;7Em
8.reliability 可靠性 P>*Fj4Z~
9.relevance 相关性 ]By0Xifew
10.professional skepticism 职业谨慎 <.,RBo
11.objectivity 客观性 4l lD6&%
12. professional competence 专业胜任能力 7
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13.Senior/CPA-in-charge 项目经理 E?Zb~xk
14.audit engagement letter 业务约定书 #puQi
15.recurring audit 连续审计 9ZDVy7m\i-
16.the client 委托人 &
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17.change CPA 更换注册会计师 n1QEu"~Zj
18.the existing CPA 现任注册会计师 C-llq`(d
19.the successor CPA 后任注册会计师 SU%mmwES3
20.the preceding CPA前任注册会计师 6exI_3A4jh
21.issue the audit report 出具审计报告 |7 &|>
22.expert 专家 {TyCj?3 B
23.the board of directors 董事会 J>`v.8y
24.knowledge of the entity‘ s business 了解被审计单位情况 rO/a,vV
25.assess material misstatement risks评估重大错报风险 6xH;:B)d
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 CifA,[l34
27.a general knowledge of —— 初步了解―――的情况 t< sp%zXZ
28.a more knowledge of—— 进一步了解的情况 tm(v~L%$>]
29.the prior year‘s working papers 以前年度工作底稿 ,~(|p`
30.minutes of meeting 会议纪要 1ZT^)/ G
31.business risks 经营风险 +J|+es
32.appropriateness 适当性 X<(6T
33.accounting estimate 会计估计 DH5bpg&T
34.management representations 管理层声明 t]s94 R q
35.going concern assumption 持续经营假设 8h2D+1,PZC
36.audit plan 审计计划 m8'@UzB
37.significant audit areas 重点审计领域 tY/En-&t
38.error 错误 NW
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39.fraud舞弊 Da-u-_~
40.modified or additional procedures 修改或追加审计程序 D =$4/D:;
41.misappropriation of assets 侵占资产 kMM'[w
42.transactions without substance 虚假交易 N99[.mErU
43.unusual pressures 异常压力 d9O:,DKf
44.the suspected noncompliance 涉嫌存在违法行为 SOVjEo4'3
45.materialiy 重要性 3 m6$YWO
46.exceed the materiality level 超过重要性水平 -*?p F_*w
47.approach the materiality level 接近重要性水平 yahAD.Xuo@
48.an acceptably low level 可接受水平 C(G(^_6
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 o`idg[l.
50.misstatements or omissions 错报或漏报 >-!r9"8@
51.aggregate 总计 jz*0`9&_
52.subsequent events 期后事项 hjkLVL
53.adjust the financial statements 调整财务报表 Y?<)Dg.[
54.perform additional audit procedures 实施追加的审计程序 5J
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55.audit risk 审计风险 ton1oq
56.detection risk 检查风险 KyT uF
57.inappropriate audit opinion 不适当的审计意见 w&%9IJ
58.material misstatement 重大的错报 iQqqs`K
59.tolerable misstatement 可容忍错报 yE#g5V&
60.the acceptable level of detection risk 可接受的检查风险