1.audit 审计 C5TV}Bq\
2.attestation 鉴证 u?dPCgs;h
3.credibility 可信赖程度 Ow4(1eE_
4.audit of financial statements 财务报表审计 (y.N-I,
5.agreed-upon procedures 执行商定程序 {CBb^BP
6.high levels of assurance 高水平保证 F
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7.compilation 编制 _[
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8.reliability 可靠性 h
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9.relevance 相关性 Is}kCf
10.professional skepticism 职业谨慎 -wg}X-'z0
11.objectivity 客观性 ZnI15bsDx
12. professional competence 专业胜任能力 zN[&
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13.Senior/CPA-in-charge 项目经理 +D]raU
14.audit engagement letter 业务约定书 *.|%uf.
15.recurring audit 连续审计 AzXLlQ
16.the client 委托人 A7+ZY,
17.change CPA 更换注册会计师 -XCs?@8EQ
18.the existing CPA 现任注册会计师 g:JSy
19.the successor CPA 后任注册会计师 [NO4Wzc
20.the preceding CPA前任注册会计师 ;2&"
21.issue the audit report 出具审计报告 N\|z{vn
22.expert 专家 +8N6tw/&
23.the board of directors 董事会 8^j~uH
24.knowledge of the entity‘ s business 了解被审计单位情况 7(.Z8AO
25.assess material misstatement risks评估重大错报风险 EXVZ?NG
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 2y^:
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27.a general knowledge of —— 初步了解―――的情况 hd9HM5{p
28.a more knowledge of—— 进一步了解的情况 04;s@\yX4
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要
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31.business risks 经营风险 h`1<+1J9
32.appropriateness 适当性 \b(&-=(
33.accounting estimate 会计估计 [F+W]Jk,
34.management representations 管理层声明 r \ft{Z<P
35.going concern assumption 持续经营假设 xLoQ0rt
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36.audit plan 审计计划 Nv36#^Z
37.significant audit areas 重点审计领域 Gg9MAK\ C9
38.error 错误 YFB>GQ;
39.fraud舞弊 I)FFh%m<}a
40.modified or additional procedures 修改或追加审计程序 LiT%d
41.misappropriation of assets 侵占资产 |3,WiK='
42.transactions without substance 虚假交易 pIcg+~
43.unusual pressures 异常压力 {
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44.the suspected noncompliance 涉嫌存在违法行为 9c)#j&2?H
45.materialiy 重要性 #vV]nI<MF.
46.exceed the materiality level 超过重要性水平 ZuGd{p$
47.approach the materiality level 接近重要性水平 <nbklo
48.an acceptably low level 可接受水平 U0j>u*yE
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 PZ8,E{V
50.misstatements or omissions 错报或漏报 7<WS@-2I#
51.aggregate 总计 70 R6:
52.subsequent events 期后事项 [C6ba{9B
53.adjust the financial statements 调整财务报表 /ie&uWy
54.perform additional audit procedures 实施追加的审计程序 Dbn344s
55.audit risk 审计风险 -\? -
56.detection risk 检查风险 z&d.YO_W
57.inappropriate audit opinion 不适当的审计意见 sS}:O d
58.material misstatement 重大的错报 m#RJRuZ|2V
59.tolerable misstatement 可容忍错报 Ju47} t%HB
60.the acceptable level of detection risk 可接受的检查风险