1.audit 审计 HJpx,NU'
2.attestation 鉴证 1 <lfo^B
3.credibility 可信赖程度 YZnFU( j
4.audit of financial statements 财务报表审计 f.oY:3h:
5.agreed-upon procedures 执行商定程序 2_?VR~mA#
6.high levels of assurance 高水平保证 hjk]?MC
7.compilation 编制 e},:QL0X
8.reliability 可靠性 vMn$lT@
9.relevance 相关性 <8Zs;>YuK
10.professional skepticism 职业谨慎 '%*hs8s
11.objectivity 客观性 i??+5o@uTF
12. professional competence 专业胜任能力 4 EA$<n(A-
13.Senior/CPA-in-charge 项目经理 QqBQ[<_
14.audit engagement letter 业务约定书 kXUJlLod
15.recurring audit 连续审计 wGIRRM !b
16.the client 委托人 Ju;^^
17.change CPA 更换注册会计师 0D `9
18.the existing CPA 现任注册会计师 $`t2SD
19.the successor CPA 后任注册会计师 l-h[I>TW
20.the preceding CPA前任注册会计师 z\K%
21.issue the audit report 出具审计报告 <+b~E,
22.expert 专家 3!#FG0Z
23.the board of directors 董事会 |N
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24.knowledge of the entity‘ s business 了解被审计单位情况 a8k`Wog
25.assess material misstatement risks评估重大错报风险 \X]I: 0^j
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 1}ifJ~)5S
27.a general knowledge of —— 初步了解―――的情况 QAY:H@Gt:
28.a more knowledge of—— 进一步了解的情况 9fM=5
29.the prior year‘s working papers 以前年度工作底稿 CR#-!_=4
30.minutes of meeting 会议纪要 pXh
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31.business risks 经营风险 19oyoi"
32.appropriateness 适当性 Cgf4E{\U!
33.accounting estimate 会计估计 [<f9EeziB
34.management representations 管理层声明 Zny9T
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35.going concern assumption 持续经营假设 JV/:QV
36.audit plan 审计计划 9j5Z!Vsy
37.significant audit areas 重点审计领域 @KZW*-"
38.error 错误 >:FmAey
39.fraud舞弊 ]f wW
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40.modified or additional procedures 修改或追加审计程序 Eb29tq
41.misappropriation of assets 侵占资产 .O+,1&D5
42.transactions without substance 虚假交易 c5i7mx:.
43.unusual pressures 异常压力 &rG]]IO
44.the suspected noncompliance 涉嫌存在违法行为 20J-VN:
45.materialiy 重要性 $h=v;1"
46.exceed the materiality level 超过重要性水平 mfDt_Iq
47.approach the materiality level 接近重要性水平 |B^Picu
48.an acceptably low level 可接受水平 j*1MnP3/8Y
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 mU||(;I
50.misstatements or omissions 错报或漏报 EgzdRB\Cf
51.aggregate 总计 ~yS
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52.subsequent events 期后事项 -G=.3
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53.adjust the financial statements 调整财务报表 g(Oor6Pp
54.perform additional audit procedures 实施追加的审计程序 b 1."mT!p
55.audit risk 审计风险 a^O>i#i
56.detection risk 检查风险 8e`HXU(A
57.inappropriate audit opinion 不适当的审计意见 6W;`}'ap
58.material misstatement 重大的错报 CWd
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59.tolerable misstatement 可容忍错报 ;oVOq$ql
60.the acceptable level of detection risk 可接受的检查风险