1.audit 审计 a${<~M
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2.attestation 鉴证 s~'"&0Gz
3.credibility 可信赖程度 f1w_Cl
4.audit of financial statements 财务报表审计 Q5xQ5Le
5.agreed-upon procedures 执行商定程序 sOqT*gwr:
6.high levels of assurance 高水平保证
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7.compilation 编制
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8.reliability 可靠性 ORx6r=zg
9.relevance 相关性 J~.`
10.professional skepticism 职业谨慎 yQ!I`T>a
11.objectivity 客观性 c]%~X&Tg`
12. professional competence 专业胜任能力 N@#,Y nPI
13.Senior/CPA-in-charge 项目经理 lW|`8ykp
14.audit engagement letter 业务约定书 CC
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15.recurring audit 连续审计 |}><)}
16.the client 委托人 Y?v{V>;*A
17.change CPA 更换注册会计师 of=N+
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18.the existing CPA 现任注册会计师 V|&->9"
19.the successor CPA 后任注册会计师 'W*:9wah
20.the preceding CPA前任注册会计师 %WF]mF T_
21.issue the audit report 出具审计报告 G
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22.expert 专家 2!Qg1hM
23.the board of directors 董事会 "IN[(
24.knowledge of the entity‘ s business 了解被审计单位情况 PC!g?6J
25.assess material misstatement risks评估重大错报风险 lG5KZ[/Or
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 0,whTnH|
27.a general knowledge of —— 初步了解―――的情况 $a'}7Q_
28.a more knowledge of—— 进一步了解的情况 ?[<#>,W
29.the prior year‘s working papers 以前年度工作底稿 |/;;uK,y
30.minutes of meeting 会议纪要 s[bQO1g;*
31.business risks 经营风险 Ggk#>O G
32.appropriateness 适当性 19b@QgfWpb
33.accounting estimate 会计估计 V}X>~ '%
34.management representations 管理层声明 >@)p*y.K
35.going concern assumption 持续经营假设 4;*jE (
36.audit plan 审计计划 &u2H^ j
37.significant audit areas 重点审计领域 |*$0~mA
38.error 错误 7epil
39.fraud舞弊 -v! ;
40.modified or additional procedures 修改或追加审计程序 0bG#'.-
41.misappropriation of assets 侵占资产 hVIv->
42.transactions without substance 虚假交易 R} X"di
43.unusual pressures 异常压力 ON9L+"vqv0
44.the suspected noncompliance 涉嫌存在违法行为 A{p_I<
45.materialiy 重要性 =P%?{7
46.exceed the materiality level 超过重要性水平 ]P/i
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47.approach the materiality level 接近重要性水平 " GY3sam
48.an acceptably low level 可接受水平 hdeI/4 B
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 2]]}Xvx4#
50.misstatements or omissions 错报或漏报 X-*LA*xbN
51.aggregate 总计 6UI6E)g
52.subsequent events 期后事项 [,3E#+y
53.adjust the financial statements 调整财务报表 K0~=9/
54.perform additional audit procedures 实施追加的审计程序 UD=[::##
55.audit risk 审计风险 jO-T1P']Y
56.detection risk 检查风险 I?RUVs
57.inappropriate audit opinion 不适当的审计意见 L*OG2liJ
58.material misstatement 重大的错报 `S+n,,l
59.tolerable misstatement 可容忍错报 1-$+@Xl
60.the acceptable level of detection risk 可接受的检查风险