1.audit 审计 1fh6A`c
2.attestation 鉴证 _`9WNJiL
3.credibility 可信赖程度 =mxj2>,&
4.audit of financial statements 财务报表审计 u3PM 7z!~
5.agreed-upon procedures 执行商定程序 H|cxy?iJ
6.high levels of assurance 高水平保证 B=i%Z_r]w
7.compilation 编制 NV3oJ0f&2
8.reliability 可靠性 uq]E^#^
9.relevance 相关性 u%CJjy
10.professional skepticism 职业谨慎 \@j3/!=,n%
11.objectivity 客观性 PE+{
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12. professional competence 专业胜任能力 3>^S6h}o
13.Senior/CPA-in-charge 项目经理 X*M-- *0q'
14.audit engagement letter 业务约定书 i#Fe`Z ~J
15.recurring audit 连续审计 Lor__
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16.the client 委托人 [i]%PVGW
17.change CPA 更换注册会计师 -k3WY&9,
18.the existing CPA 现任注册会计师 OKNGV,{`
19.the successor CPA 后任注册会计师 ~#JX
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20.the preceding CPA前任注册会计师 C2K<CDVw
21.issue the audit report 出具审计报告 elb}]
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22.expert 专家 5{M$m&$1
23.the board of directors 董事会 l8N5}!N
24.knowledge of the entity‘ s business 了解被审计单位情况 D+Z,;XZ
25.assess material misstatement risks评估重大错报风险 ; DI"9
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 koT: r
27.a general knowledge of —— 初步了解―――的情况 z~yLc{M
28.a more knowledge of—— 进一步了解的情况 T;B/Wm!x
29.the prior year‘s working papers 以前年度工作底稿 C3 (PI,,
30.minutes of meeting 会议纪要 [N*`3UZk"
31.business risks 经营风险 BKW%/y"
32.appropriateness 适当性 )0
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33.accounting estimate 会计估计 g+u5u\k
34.management representations 管理层声明 ; HjT
35.going concern assumption 持续经营假设 _v=zFpR
36.audit plan 审计计划 >tV:QP]Y
37.significant audit areas 重点审计领域 m\J"P'=
38.error 错误 qk\LfRbj
39.fraud舞弊 *|/kKvN
40.modified or additional procedures 修改或追加审计程序 A,GJ6qp3
41.misappropriation of assets 侵占资产 (:J
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42.transactions without substance 虚假交易 [E/^bM+
43.unusual pressures 异常压力 LfG$?<}hR
44.the suspected noncompliance 涉嫌存在违法行为 5?gZw;yiv%
45.materialiy 重要性 [$%0[;jtS
46.exceed the materiality level 超过重要性水平 (`K~p Z
47.approach the materiality level 接近重要性水平 <e' l"3+9(
48.an acceptably low level 可接受水平 *XqS~G
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|c"W}W
50.misstatements or omissions 错报或漏报 !EO
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51.aggregate 总计 T
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52.subsequent events 期后事项 ? 1b*9G%i
53.adjust the financial statements 调整财务报表 4 {3<
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54.perform additional audit procedures 实施追加的审计程序 V@1K
55.audit risk 审计风险 .aqP=
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 Nx4X1j?-n
58.material misstatement 重大的错报 z`rW2UO#a`
59.tolerable misstatement 可容忍错报 l j*J|%~
60.the acceptable level of detection risk 可接受的检查风险