1.audit 审计 UE.4q Y_7
2.attestation 鉴证 r@kP*
3.credibility 可信赖程度 l1'6cLT `
4.audit of financial statements 财务报表审计 sOpep
5.agreed-upon procedures 执行商定程序 esX)"_xf
6.high levels of assurance 高水平保证 ?6"{!s{ v
7.compilation 编制 ~b)74M
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8.reliability 可靠性 n B5zNyY4
9.relevance 相关性 =r 9r~SR#
10.professional skepticism 职业谨慎 &%mXYj3y5
11.objectivity 客观性 [0y$! f4
12. professional competence 专业胜任能力 yK%ebq]
13.Senior/CPA-in-charge 项目经理 t9cl"F=
14.audit engagement letter 业务约定书 Bd~ 1P/
15.recurring audit 连续审计 3\:y8 |
16.the client 委托人 j Ux
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17.change CPA 更换注册会计师 k{I 01
18.the existing CPA 现任注册会计师 IzLQhDJ1
19.the successor CPA 后任注册会计师 g(|{')8?d
20.the preceding CPA前任注册会计师 bZ1 78>J]
21.issue the audit report 出具审计报告 !?!C'-ps
22.expert 专家 /i]y$^
23.the board of directors 董事会 D5,P)[
24.knowledge of the entity‘ s business 了解被审计单位情况 0#*Lw }qi
25.assess material misstatement risks评估重大错报风险 0#cy=*E
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 iyta;dw9
27.a general knowledge of —— 初步了解―――的情况 [U/(<?F{(
28.a more knowledge of—— 进一步了解的情况 F4L;BjnJ
29.the prior year‘s working papers 以前年度工作底稿 BV#78,8(
30.minutes of meeting 会议纪要 NnT g3:.
31.business risks 经营风险 pmWr]G3,*
32.appropriateness 适当性 *%/~mSx
33.accounting estimate 会计估计 Yz$3;
34.management representations 管理层声明 VVP:w%yW
35.going concern assumption 持续经营假设 ^=
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36.audit plan 审计计划 G
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37.significant audit areas 重点审计领域 Z|" p*5O,
38.error 错误 -Go 7" j
39.fraud舞弊 XolZonJr
40.modified or additional procedures 修改或追加审计程序 NKb1LbnZ*y
41.misappropriation of assets 侵占资产 &0zT
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42.transactions without substance 虚假交易 !V 2/A1?
43.unusual pressures 异常压力 ?L&|Uw+
44.the suspected noncompliance 涉嫌存在违法行为 rgmF: C
45.materialiy 重要性 uvP2 W g t
46.exceed the materiality level 超过重要性水平 >K9#3
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47.approach the materiality level 接近重要性水平 v[e:qi&fG
48.an acceptably low level 可接受水平 Z_1U
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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 =L;] ; i
50.misstatements or omissions 错报或漏报 y\dEk:\)
51.aggregate 总计 K"j_>63)
52.subsequent events 期后事项 l
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53.adjust the financial statements 调整财务报表 n_ lo`
54.perform additional audit procedures 实施追加的审计程序 xj5;: g#!
55.audit risk 审计风险 LJk%#yV|_
56.detection risk 检查风险 K*UgX(xu4P
57.inappropriate audit opinion 不适当的审计意见 JM1R ;i6
58.material misstatement 重大的错报 t58e(dgi
59.tolerable misstatement 可容忍错报 l7# yZ*<v
60.the acceptable level of detection risk 可接受的检查风险
