1.audit 审计 g mKGy@]
2.attestation 鉴证 $@-P5WcRs
3.credibility 可信赖程度 %8~Q!=*Iq
4.audit of financial statements 财务报表审计 ipnV$!z
5.agreed-upon procedures 执行商定程序 *D}0 [|
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6.high levels of assurance 高水平保证 _9 .(a
7.compilation 编制 f" G-
8.reliability 可靠性 Qj{8?lew
9.relevance 相关性 :$;Fhf<5
10.professional skepticism 职业谨慎 |y;}zQB-dH
11.objectivity 客观性 "Mw[P [w*
12. professional competence 专业胜任能力 5^<h}u9
13.Senior/CPA-in-charge 项目经理 SvM6iZ]
14.audit engagement letter 业务约定书 OVzt\V*+%W
15.recurring audit 连续审计 F_
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16.the client 委托人 w27KI]%(
17.change CPA 更换注册会计师 P9Yy9_a|x
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 >zsid :
20.the preceding CPA前任注册会计师 =' ZRfb&
21.issue the audit report 出具审计报告 v,-{Z1N%m
22.expert 专家 : JzI >/
23.the board of directors 董事会 :NHH
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24.knowledge of the entity‘ s business 了解被审计单位情况 <~ad: [
25.assess material misstatement risks评估重大错报风险 ZX!r1*c
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26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 kE>0M9EdH
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 ~LJY6A@y
29.the prior year‘s working papers 以前年度工作底稿 ?_x
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30.minutes of meeting 会议纪要 b5$Jf
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31.business risks 经营风险 ] xC#rwHUC
32.appropriateness 适当性 Xp\/YJOibd
33.accounting estimate 会计估计 Ee)[\Qjn
34.management representations 管理层声明 M# "524Nz
35.going concern assumption 持续经营假设 +d+@u)6
36.audit plan 审计计划 =ph&sn$;L
37.significant audit areas 重点审计领域 'w>_+jLT
38.error 错误 _\Q^x)w6
39.fraud舞弊 D 0k
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40.modified or additional procedures 修改或追加审计程序 +a& p $\
41.misappropriation of assets 侵占资产 6:GTD$Uz.
42.transactions without substance 虚假交易 mK+IEZV<3
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 C{sLz9
45.materialiy 重要性 3czeTj
46.exceed the materiality level 超过重要性水平 V@>r*7\ F
47.approach the materiality level 接近重要性水平 5>3 }_
48.an acceptably low level 可接受水平 IDkWGh
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 pi=-#g(2
50.misstatements or omissions 错报或漏报 .)}@J5 P)
51.aggregate 总计 V/ cP4
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52.subsequent events 期后事项 ul%h@=n
53.adjust the financial statements 调整财务报表 [A}rbD K
54.perform additional audit procedures 实施追加的审计程序 @L.82p{ h
55.audit risk 审计风险 A +
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56.detection risk 检查风险 ;^*Unyt[4]
57.inappropriate audit opinion 不适当的审计意见 ,jX M3?>B
58.material misstatement 重大的错报 P\8@g U!uk
59.tolerable misstatement 可容忍错报 &_J D)mM5
60.the acceptable level of detection risk 可接受的检查风险
